http://www.legislation.gov.uk/ukpga/1992/14/section/97Local Government Finance Act 1992An Act to provide for certain local authorities to levy and collect a new tax, to be called council tax; to abolish community charges; to make further provision with respect to local government finance (including provision with respect to certain grants by local authorities); and for connected purposes.1992-03-06texttext/xmlenStatute Law Database2026-05-08Expert Participation2026-05-06
Local Government Finance Act 1992s. 6(2)(ea)Local Government Finance Act 2012s. 13(1)s. 13(2)Local Government Finance Act 1992s. 13(8)(ba)(bb)Local Government Finance (Wales) Act 2024Deddf Cyllid Llywodraeth Leol (Cymru) 2024s. 19(2)(e)(ii)s. 23(7)Local Government Finance Act 1992s. 13(11)(12)Local Government Finance (Wales) Act 2024Deddf Cyllid Llywodraeth Leol (Cymru) 2024s. 19(2)(f)s. 23(7)Local Government Finance Act 1992s. 66(2)(bza)Local Government Finance (Wales) Act 2024Deddf Cyllid Llywodraeth Leol (Cymru) 2024s. 19(6)s. 23(7)Local Government Finance Act 1992Sch. 1BLocal Government Finance (Wales) Act 2024Deddf Cyllid Llywodraeth Leol (Cymru) 2024s. 19(7)s. 23(7)Local Government Finance Act 1992ActThe Employment and Support Allowance (Transitional Provisions, Housing Benefit and Council Tax Benefit) (Existing Awards) Regulations 2010reg. 16 Sch. 2reg. 1(2)
Part II Council Tax: Scotland Levying and collection of the tax Levying and collection of council tax.971A local authority shall levy and collect the council tax set by them in respect of their area.2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .3Schedule 2 to this Act (which contains provisions about administration, including collection) shall have effect.4Schedule 3 to this Act (which contains provisions about civil penalties) shall have effect.5Schedule 8 to this Act (which contains provisions about the recovery of sums due, including sums due as penalties) shall have effect.S. 97 applied (with modifications) (24.6.1992) by S.I. 1992/1203, reg. 2, Sch.S. 97(1) substituted (19.2.1996 subject to art. 2(2) of the commencing S.I.) by 1994 c. 39, s. 180(1), Sch. 13 para. 176(10)(a) (with s. 128(8)); S.I. 1996/323, art. 2(1)(b)(c)