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Publication - Factsheet

Council Tax: legislation

Published
3 May 2018
Topic
Public sector

A list of legislation relating to council tax. Some of this legislation may have been subject to amendment since it came into force.

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

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