Publication - Factsheet

Council Tax: legislation

Published: 3 May 2018
A list of legislation relating to council tax.
Published:
3 May 2018
Council Tax: legislation

Statutory instruments

(relating to Council Tax and Council Water and Sewerage Charges Commencement etc. orders)

  • SI No 1992/818 The Local Government Finance Act 1992 (Commencement No 2) Order 1992
  • SI No 1992/2183 The Local Government Finance Act 1992 (Commencement No 5 and Transitional Provisions) Order 1992
  • SI No 1993/194 The Local Government Finance Act 1992 (Commencement No 7 and Amendment) Order 1993
  • SI No 1993/575 The Local Government Finance Act 1992 (Commencement No 8 and Transitional Provisions) Order 1993
  • SI NO 1993/576 The Local Government Finance (Consequential Amendments)(Scotland) Order 1993

  • 1992 c. 14 Local Government Finance Act 1992 - Part II and some of the Schedules

  • 1992 No. 1329 The Council Tax (Valuation of Dwellings) (Scotland) Regulations 1992
  • 1992 No. 1330 The Council Tax (Contents of Valuation Lists) (Scotland) Regulations 1992
  • 1992 No. 1331 The Council Tax (Liability of Owners) (Scotland) Regulations 1992
  • 1992 No. 1332 The Council Tax (Administration and Enforcement) (Scotland) Regulations 1992
  • 1992 No. 1334 The Council Tax (Dwellings) (Scotland) Regulations 1992
  • 1992 No. 1335 The Council Tax (Reductions for Disabilities) (Scotland) Regulations 1992
  • 1992 No. 1409 The Council Tax (Discounts) (Scotland) Regulations 1992
  • 1992 No. 2955 The Council Tax (Dwellings and Part Residential Subjects) (Scotland) Regulations 1992
  • 1993 No. 0355 The Council Tax (Alteration of Lists and Appeals) (Scotland) Regulations 1993
  • 1993 No. 0526 The Council Tax (Dwellings) (Scotland) Regulations 1993
  • 1994 No. 3170 The Council Tax (Reduction of Liability) (Scotland) Regulations 1994
  • 1996 No. 0580 The Rating, Valuation and Council Tax (Miscellaneous Provisions) (Scotland) Order 1996
  • 1997 No. 0673 The Council Tax (Dwellings) (Scotland) Regulations 1997
  • 1997 No. 0728 The Council Tax (Exempt Dwellings) (Scotland) Order 1997
  • 2003 No. 0176 The Council Tax (Discounts) (Scotland) Consolidation and Amendment Order 2003
  • 2006 No. 0067 The Council Tax (Electronic Communications) (Scotland) Order 2006
  • 2010 No. 0035 The Council Tax (Dwellings) (Scotland) Regulations 2010
  • 2013 No. 0045 The Council Tax (Variation for Unoccupied Dwellings) (Scotland) Regulations 2013
  • 2013 No. 0087 The Council Tax (Information-sharing in relation to Council Tax Reduction) (Scotland) Regulations 2013
  • 2016 No. 0368 The Council Tax (Substitution of Proportion) (Scotland) Order 2016
  • 2003 No. 0147 The Council Tax (Supply of Information) (Scotland) Regulations 2003
  • 2012 No. 0303 The Council Tax Reduction (Scotland) Regulations 2012
  • 2012 No. 0319 The Council Tax Reduction (State Pension Credit) (Scotland) Regulations 2012
  • 2003 ASP 1 Local Government in Scotland Act 2003 - Section 33

Valuation regulations

  • SI No 1992/1334 The Council Tax (Dwellings) (Scotland) Regulations 1992
  • SI No 1993/526 The Council Tax (Dwellings) (Scotland) Regulations 1993
  • SI No 1997/673 The Council Tax (Dwellings) (Scotland) Regulations 1997
  • SI No 1992/2955 The Council Tax (Dwellings and Part Residential Subjects) (Scotland) Regulations 1992
  • SSI No 2002/102 The Council Tax (Dwellings and Part Residential Subjects) (Scotland) Amendment Regulations 2002
  • SI No 1992/1329 The Council Tax (Valuation of Dwellings) (Scotland) Regulations 1992
  • SI No 1993/354 The Council Tax (Valuation of Dwellings) (Scotland) Amendment Regulations 1993
  • SI No 1992/1330 The Council Tax (Content of Valuation Lists) (Scotland) Regulations 1992
  • SI No 1996/580 The Rating Valuation and Council Tax (Miscellaneous Provisions) Order 1996

Transitional reduction regulations

  • SI No 1993/277 The Council Tax (Transitional Reduction Scheme) (Scotland)Regulations 1993
  • SI No 1993/425 The Council Tax (Transitional Reduction Scheme) (Scotland) Amendment Regulations 1993 ((SI No 1993/425) revoked by SI No 1993/527 and not printed)
  • SI No 1993/527 The Council Tax (Transitional Reduction Scheme) (Scotland) Amendment (No 2) Regulations 1993
  • SI No 1993/3236 The Council Tax (Transitional Reduction Scheme) (Scotland) (No 2) Regulations 1993
  • SI No 1996/746 The Council Tax (Reduction of Liability) (Scotland) Regulations 1996

Water supply regulations

  • SI No 1992/1203 The Council Water Charge (Scotland) Regulations 1992
  • SI No 1992/1202 The Water (Timetable) (Scotland) Regulations 1992
  • SI No 2002/33 The Water Services Charges (Billing and Collection) (Scotland) Order 2002
  • SI No 1996/326 The Domestic Sewerage Charges (Reduction) (Scotland) Regulations 1996

Administration and enforcement regulations

  • (SI No 1992/1332 The Council Tax (Administration and Enforcement) (Scotland) Regulations 1992 (with correction slip)
  • SI No 1992/3290 The Council Tax (Administration and Enforcement) (Scotland) Amendment Regulations 1992
  • SI No 1996/430 The Council Tax (Administration and Enforcement) (Scotland) Amendment Regulations 1996
  • SSI No 2000/261 The Council Tax (Administration and Enforcement) (Scotland) Amendment (No. 2) Regulations 2000

Appeals regulations

  • SI No 1993/355 The Council Tax (Alteration of Lists and Appeals) (Scotland) Regulations 1993
  • SI No 1995/572 The Valuation Appeal Committee (Procedure in Appeals under the Valuation Acts) (Scotland) Regulations 1995
  • SI No 1996/137 The Valuation Appeal Panels and Committee (Scotland) Regulations 1996

Liability instruments

  • SI No 1992/1331 The Council Tax (Liability of Owners) (Scotland) Regulations 1992
  • SI No 1992/1335 The Council Tax (Reductions for Disabilities) (Scotland) Regulations 1992
  • SI No 1992/1409 The Council Tax (Discounts) (Scotland) Regulations 1992
  • SI No 1993/342 The Council Tax (Discounts) (Scotland) Amendment Regulations 1993
  • SI No 1993/344 The Council Tax (Liability of Owners) (Scotland) Amendment Regulations 1993
  • SI No 1994/629 The Council Tax (Discounts) (Scotland) Amendment Regulation 1994
  • SI No 1994/3170 The Council Tax (Reduction of Liability) (Scotland) Regulations 1994
  • SI No 1995/597 The Council Tax (Discounts) (Scotland) Amendment Regulations 1995
  • SI No 1997/587 The Council Tax (Discounts) (Scotland) Amendment Regulations 1997
  • SI No 1997/728 The Council Tax (Exempt Dwellings) (Scotland) Order 1997
  • SI No 1998/340 The Council Tax (Discounts) (Scotland) Amendment Regulations 1998
  • SI No 1999/756 The Council Tax (Reductions for Disabilities) (Scotland) Amendment Regulations 1999
  • SI No 2000/715 The Council Tax (Liability of Owners) (Amendment) (Scotland) Regulations 2000
  • SSI No 2003/176 The Council Tax (Discounts) (Scotland) Consolidation and amendment Order 2003
  • SSI No 2003/137 The Council Tax (Liability of Owners) (Scotland) Amendment Regulations 2003

Rating and valuation

  • SI No 1995/164 The Valuation Timetable (Scotland) Order 1995

Code of practice

  • Publication of Financial Advice and Other Information by Local Authorities: Code of Practice for Scotland (1998)

Contact

Post:
Local Government Policy and Relationships Team
3G North
Victoria Quay
Edinburgh
EH6 6QQ