Office of Public Sector Information
(1) In respect of the financial year 1993-94 and each subsequent financial year, each local authority in Scotland shall impose a tax which—
(a) shall be known as—
(i) the regional council tax;
(ii) the islands council tax; or
(iii) the district council tax,
depending upon which local authority impose it; and
(b) shall be payable in respect of dwellings situated in that authority’s area.
(2) The expenses of a local authority in discharging functions under any public general Act, so far as not met otherwise or so far as not otherwise provided for in any such Act, shall be met out of the council tax imposed by the local authority under this Part.
(1) Liability to pay council tax shall be determined on a daily basis.
(2) For the purposes of determining for any day—
(a) whether any property is a chargeable dwelling;
(b) which valuation band is shown in a valuation list as applicable to any chargeable dwelling;
(c) the person liable to pay council tax in respect of any such dwelling; or
(d) whether any amount of council tax is subject to a discount and (if so) the amount of the discount,
it shall be assumed that any state of affairs subsisting at the end of the day had subsisted throughout the day.
(1) Council tax shall be payable in respect of any dwelling which is not an exempt dwelling.
(2) In this Part, “dwelling”—
(a) means any lands and heritages—
(i) which consist of one or more dwelling houses with any garden, yard, garage, outhouse or pertinent belonging to and occupied with such dwelling house or dwelling houses; and
(ii) which would, but for the provisions of section 73(1) below, be entered separately in the valuation roll;
(b) includes—
(i) the residential part of part residential subjects; and
(ii) that part of any premises which has, in terms of section 45 of the 1980 Act, been apportioned, as at 1st April 1989, as a dwelling house; and
(c) does not include a caravan which is not a person’s sole or main residence.
(3) For the purposes of subsection (2) above “caravan” has the same meaning as it has in Part I of the [1960 c. 62.] Caravan Sites and Control of Development Act 1960.
(4) The Secretary of State may vary the definition of dwelling in subsection (2) above by including or excluding such lands and heritages or parts thereof or such class or classes of lands and heritages or parts thereof as may be prescribed.
(5) The Secretary of State may by order provide that in such cases as may be prescribed by or determined under the order—
(a) anything which would (apart from the order) be one dwelling shall be treated as two or more dwellings; and
(b) anything which would (apart from the order) be two or more dwellings shall be treated as one dwelling.
(6) In this Part—
“chargeable dwelling” means any dwelling in respect of which council tax is payable;
“exempt dwelling” means any dwelling of a class prescribed by an order made by the Secretary of State.
(7) For the purposes of subsection (6) above, a class of dwelling may be prescribed by reference to—
(a) the physical characteristics of dwellings;
(b) the fact that dwellings are unoccupied or are occupied for prescribed purposes or are occupied or owned by persons of prescribed descriptions; or
(c) such other factors as the Secretary of State thinks fit.
(8) Schedule 5 to this Act shall have effect in relation to part residential subjects.
(1) Subject to subsection (7) below, dwellings shall not be entered in the valuation roll in respect of the financial year 1993-94 or any subsequent financial year.
(2) Dwellings in respect of which there is an entry in the valuation roll immediately before 1st April 1993 shall be deleted from the roll with effect from that date.
(3) Lands and heritages—
(a) in respect of which there is, by reason of the fact that they constitute domestic subjects within the meaning of section 2(3) of the [1987 c. 47.] Abolition of Domestic Rates Etc. (Scotland) Act 1987 (“the 1987 Act”), no entry on the roll immediately before 1st April 1993; and
(b) which are not dwellings within the meaning of section 72(2) above,
shall be entered on the valuation roll with effect from that date.
(4) Where, after 1st April 1993, any lands and heritages (including a caravan which constitutes a person’s sole or main residence) or any parts of lands and heritages cease to be a dwelling, they shall be entered in the valuation roll with effect from the date on which they so cease.
(5) Where after 1st April 1993, by virtue of regulations made under section 72(4) above, any lands and heritages or any parts of lands and heritages—
(a) cease to be dwellings, they shall be entered in the valuation roll;
(b) become dwellings, any entry in the valuation roll in respect of such lands and heritages shall be deleted,
with effect from such date as may be prescribed by such regulations.
(6) Where a part of any lands and heritages falls within a class prescribed under section 72(4) above—
(a) the part so affected and the remainder shall be treated for the purposes of the Valuation Acts as separate lands and heritages, and
(b) the part of those lands and heritages which does not constitute a dwelling shall be entered in the valuation roll accordingly.
(7) Nothing in this section affects the entering in the valuation roll of part residential subjects.
(1) The amounts of regional, islands or district council tax payable in respect of dwellings situated in any local authority’s area and listed in different valuation bands shall be in the proportion—
6: 7: 8: 9: 11: 13: 15: 18
where 6 is for dwellings listed in valuation band A, 7 is for dwellings listed in valuation band B, and so on.
(2) The valuation bands for dwellings are set out in the following Table—
| Range of values | Valuation band |
|---|---|
| Values not exceeding £27,000 | A |
| Values exceeding £27,000 but not exceeding £35,000 | B |
| Values exceeding £35,000 but not exceeding £45,000 | C |
| Values exceeding £45,000 but not exceeding £58,000 | D |
| Values exceeding £58,000 but not exceeding £80,000 | E |
| Values exceeding £80,000 but not exceeding £106,000 | F |
| Values exceeding £106,000 but not exceeding £212,000 | G |
| Values exceeding £212,000 | H |
(3) The Secretary of State may by order, as regards financial years beginning on or after such date as is specified in the order—
(a) substitute another proportion for that which is for the time being effective for the purposes of subsection (1) above;
(b) substitute other valuation bands for those which are for the time being effective for the purposes of subsection (2) above.
(4) No order under subsection (3) above shall be made unless a draft of the order has been laid before and approved by resolution of the House of Commons.
(5) Any reference in this Part to dwellings listed in a particular valuation band shall be construed as a reference to dwellings to which that valuation band is shown as applicable in the valuation list.
(1) The person who is liable to pay council tax in respect of any chargeable dwelling and any day is the person who falls within the first paragraph of subsection (2) below to apply, taking paragraph (a) of that subsection first, paragraph (b) next, and so on.
(2) A person falls within this subsection in relation to any chargeable dwelling and any day if, on that day—
(a) he is the resident owner of the whole or any part of the dwelling;
(b) he is a resident tenant of the whole or any part of the dwelling;
(c) he is a resident statutory tenant, resident statutory assured tenant or resident secure tenant of the whole or any part of the dwelling;
(d) he is a resident sub-tenant of the whole or any part of the dwelling;
(e) he is a resident of the dwelling; or
(f) he is any of the following—
(i) the sub-tenant of the whole or any part of the dwelling under a sub-lease granted for a term of 6 months or more;
(ii) the tenant, under a lease granted for a term of 6 months or more, of any part of the dwelling which is not subject to a sub-lease granted for a term of 6 months or more;
(iii) the owner of any part of the dwelling which is not subject to a lease granted for a term of 6 months or more.
(3) Where, in relation to any chargeable dwelling and any day, two or more persons fall within the first paragraph of subsection (2) above to apply, they shall be jointly and severally liable to pay the council tax payable in respect of the dwelling and that day.
(4) Subsection (3) above shall not apply as respects any day on which one or more of the persons there mentioned fall to be disregarded for the purposes of discount by virtue of paragraph 2 of Schedule 1 to this Act (the severely mentally impaired) and one or more of them do not; and liability to pay the council tax in respect of the dwelling and that day shall be determined as follows—
(a) if only one of those persons does not fall to be so disregarded, he shall be solely liable;
(b) if two or more of those persons do not fall to be so disregarded, they shall be jointly and severally liable.
(5) In this section—
“secure tenant” means a tenant under a secure tenancy within the meaning of Part III of the [1987 c. 26.] Housing (Scotland) Act 1987;
“statutory tenant” means a statutory tenant within the meaning of the [1984 c. 58.] Rent (Scotland) Act 1984;
“statutory assured tenant” means a statutory assured tenant within the meaning of the [1988 c. 43.] Housing (Scotland) Act 1988.
(1) Subsections (3) and (4) below shall have effect in substitution for section 75 above in relation to any chargeable dwelling of a class prescribed for the purposes of this subsection.
(2) Subsections (3) and (4) below shall have effect in substitution for section 75 above in relation to any chargeable dwelling of a class prescribed for the purposes of this subsection, if the levying authority so determines in relation to all dwellings of that class which are situated in its area.
(3) Where on any day this subsection has effect in relation to a dwelling, the owner of the dwelling shall be liable to pay the council tax in respect of the dwelling and that day.
(4) Where on any day two or more persons fall within subsection (3) above, they shall each be jointly and severally liable to pay the council tax in respect of the dwelling and that day.
(5) Subsection (4) of section 75 above shall apply for the purposes of subsection (4) above as it applies for the purposes of subsection (3) of that section.
(6) Regulations prescribing a class of chargeable dwellings for the purposes of subsection (1) or (2) above may provide that, in relation to any dwelling of that class, subsection (3) above shall have effect as if for the reference to the owner of the dwelling there were substituted a reference to the person falling within such description as may be prescribed.
(7) Subsection (7) of section 72 above shall apply for the purposes of subsections (1) and (2) above as it applies for the purposes of subsection (6) of that section.
(1) Where—
(a) a person who is liable to pay council tax in respect of any chargeable dwelling and any day is married to another person; and
(b) that other person is also a resident of the dwelling on that day but would not, apart from this section, be so liable,
those persons shall be jointly and severally liable to pay the council tax payable in respect of that dwelling and that day.
(2) Subsection (1) above shall not apply as respects any day on which the other person there mentioned falls to be disregarded for the purposes of discount by virtue of paragraph 2 of Schedule 1 to this Act (the severely mentally impaired).
(3) For the purposes of this section two persons are married to each other if they are a man and a woman—
(a) who are married to each other; or
(b) who are not married to each other but are living together as husband and wife.
Subject to sections 79 and 80 below, a person who is liable to pay council tax in respect of any chargeable dwelling and any day shall, as respects the dwelling and the day, pay to the levying authority for the area in which the dwelling is situated an amount calculated in accordance with the formula—
where—
A is the amount or, as the case may be, the aggregate of the amounts which, for the financial year in which the day falls and for dwellings in the valuation band listed for the dwelling, has or have been imposed by the local authority or authorities in whose area or areas the dwelling is situated;
D is the number of days in the financial year.
(1) The amount of council tax payable in respect of a chargeable dwelling and any day shall be subject to a discount equal to the appropriate percentage of that amount if on that day—
(a) there is only one resident of the dwelling and he does not fall to be disregarded for the purposes of discount; or
(b) there are two or more residents of the dwelling and each of them except one falls to be disregarded for those purposes.
(2) The amount of council tax payable in respect of a chargeable dwelling and any day shall be subject to a discount equal to twice the appropriate percentage of that amount if on that day—
(a) there is no resident of the dwelling; or
(b) there are one or more residents of the dwelling and each of them falls to be disregarded for the purposes of discount.
(3) In this section “the appropriate percentage” means 25 per cent. or, if the Secretary of State by order so provides in respect of the financial year in which the day falls, such other percentage as is specified in the order.
(4) No order under subsection (3) above shall be made unless a draft of the order has been laid before and approved by resolution of the House of Commons.
(5) Schedule 1 to this Act shall have effect for determining who shall be disregarded for the purposes of discount.
(1) The Secretary of State may make regulations as regards any case where—
(a) a person is liable to pay an amount to a levying authority in respect of council tax for any financial year which is prescribed; and
(b) prescribed conditions are fulfilled.
(2) The regulations may provide that the amount he is liable to pay shall be an amount which—
(a) is less than the amount it would be apart from the regulations; and
(b) is determined in accordance with prescribed rules.
(3) This section applies whether the amount mentioned in subsection (1) above is determined under section 78 above or under that section read with section 79 above.
(4) The conditions mentioned in subsection (1) above may be prescribed by reference to such factors as the Secretary of State thinks fit; and in particular such factors may include the making of an application by the person concerned and all or any of—
(a) the factors mentioned in subsection (5) below; or
(b) the factors mentioned in subsection (6) below.
(5) The factors mentioned in subsection (4)(a) above are—
(a) community charges for a period before 1st April 1993;
(b) the circumstances of, or other matters relating to, the person concerned;
(c) an amount—
(i) relating to any local authority whose council tax constitutes all or part of the amount referred to in subsection (1) above; and
(ii) which is specified, or is to be specified, in a report laid, or to be laid, before the House of Commons;
(d) such other amounts as may be prescribed or arrived at in a prescribed manner.
(6) The factors referred to in subsection (4)(b) above are—
(a) a disabled person having his sole or main residence in the dwelling concerned;
(b) the circumstances of, or other matters relating to, that person;
(c) the physical characteristics of, or other matters relating to, that dwelling.
(7) The rules mentioned in subsection (2) above may be prescribed by reference to such factors as the Secretary of State thinks fit; and in particular such factors may include all or any of the factors mentioned in subsection (5) or subsection (6) (b) or (c) above.
(8) Without prejudice to the generality of section 113(2) below, regulations under this section may include—
(a) provision requiring the Secretary of State to specify in a report, for the purposes of the regulations, an amount in relation to each local authority;
(b) provision requiring him to lay the report before the House of Commons;
(c) provision for the review of any prescribed decision of a levying authority relating to the application or operation of the regulations;
(d) provision that no appeal may be made to a valuation appeal committee in respect of such a decision, notwithstanding section 81(1) below.
(9) To the extent that he would not have power to do so apart from this subsection, the Secretary of State may—
(a) include in regulations under this section such amendments of any social security instrument as he thinks expedient in consequence of the regulations under this section;
(b) include in any social security instrument such provision as he thinks expedient in consequence of regulations under this section.
(10) In subsection (9) above “social security instrument” means an order or regulations made, or falling to be made, by the Secretary of State under the Social Security Acts.
(1) A person may appeal to a valuation appeal committee if he is aggrieved by—
(a) any decision of a levying authority that a dwelling is a chargeable dwelling, or that he is liable to pay council tax in respect of such a dwelling; or
(b) any calculation made by a levying authority of an amount which he is liable to pay to the authority in respect of council tax,
and the committee shall make such decision as they think just.
(2) In subsection (1) above the reference to any calculation of an amount includes a reference to any estimate of the amount.
(3) Subsection (1) above shall not apply where the grounds on which the person concerned is aggrieved fall within such category or categories as may be prescribed.
(4) No appeal may be made under subsection (1) above unless—
(a) the aggrieved person serves a written notice under this subsection; and
(b) one of the conditions mentioned in subsection (7) below is fulfilled.
(5) A notice under subsection (4) above must be served on the levying authority concerned.
(6) A notice under subsection (4) above must state the matter by which and the grounds on which the person is aggrieved.
(7) The conditions are that—
(a) the aggrieved person is notified in writing, by the authority on which he served the notice, that the authority believes the grievance is not well founded, but the person is still aggrieved;
(b) the aggrieved person is notified in writing, by the authority on which he served the notice, that steps have been taken to deal with the grievance, but the person is still aggrieved;
(c) the period of two months, beginning with the date of service of the aggrieved person’s notice, has ended without his being notified under paragraph (a) or (b) above.
(8) Where a notice under subsection (4) above is served on an authority, the authority shall—
(a) consider the matter to which the notice relates;
(b) include in any notification under subsection (7)(a) above the reasons for the belief concerned;
(c) include in any notification under subsection (7)(b) above a statement of the steps taken.
(1) The Secretary of State may by regulations make provision for the procedure to be followed in appeals under this Part to a valuation appeal committee.
(2) Regulations under this section may include provision—
(a) as to the time within which any proceedings before the committee are to be instituted;
(b) for requiring persons to attend to give evidence and produce documents and for granting to any person such recovery of documents as might be granted by the Court of Session; and
(c) as to the manner in which any decision of the committee is to be implemented.
(3) Any person who fails to comply with any requirement imposed by regulations under paragraph (b) of subsection (2) above shall be guilty of an offence and liable on summary conviction to a fine not exceeding level 1 on the standard scale.
(4) Any party to an appeal under this Part may appeal against a decision of the valuation appeal committee on a point of law to the Court of Session.
(5) Neither section 1(3A) of the [1949 c. 42.] Lands Tribunal Act 1949 nor section 15 of the [1963 c. 12.] Local Government (Financial Provisions) (Scotland) Act 1963 shall apply to appeals to or from a valuation appeal committee under this Part.
(6) It shall be a defence for a person charged with an offence under subsection (3) above to prove that he had a reasonable excuse for acting as he did.
(1) Schedule 6 to this Act (which makes provision with respect to the determination of a day as the completion day in relation to a new building which, or any part of which, will constitute or constitutes a dwelling) shall have effect.
(2) A dwelling in a new building shall be deemed for the purposes of this Part to have come into existence on the day determined under that Schedule as the completion day in respect of that building, whether or not the building is completed on that day.
(3) Where—
(a) a day is determined under that Schedule as the completion day in relation to a new building; and
(b) the building is one produced by the structural alteration of a building which consists of one or more existing dwellings,
the existing dwelling or dwellings shall be deemed for the purposes of this Part to have ceased to exist on that day.
(4) Any reference in this section or that Schedule to a new building includes a reference to a building produced by the structural alteration of an existing building where—
(a) the existing building constitutes a dwelling which, by virtue of the alteration, becomes, or becomes part of, a different dwelling or different dwellings; or
(b) the existing building does not, except by virtue of the alteration, constitute a dwelling.
(5) Any reference in this section or that Schedule to a building includes a reference to a part of a building.
(1) In accordance with this Part, the local assessor for each regional and islands council shall compile, and then maintain, a list for that council (to be known as the “valuation list”).
(2) A valuation list must show, for each day for which it is in force—
(a) each dwelling which is situated in the regional or islands council’s area; and
(b) which of the valuation bands mentioned in section 74(2) above is applicable to the dwelling.
(3) A list must also contain such information about dwellings shown in it as may be prescribed.
(4) The omission from a list of any matter required to be included in it shall not of itself render the list invalid, so far as any other matter contained in it is concerned.
(5) Any rules as to Crown exemption which would have applied apart from this subsection shall not prevent a list showing a dwelling, showing the valuation band applicable to a dwelling and containing any prescribed information about a dwelling.
(6) A list must be compiled on 1st April 1993 and shall come into force on that day.
(7) Before a list is compiled the local assessor must take such steps as are reasonably practicable in the time available to ensure that it is accurately compiled on 1st April 1993.
(8) Any valuation of a dwelling carried out by the local assessor in pursuance of subsection (7) above shall be carried out in accordance with section 86(2) below.
(9) The local assessor shall maintain the valuation list for so long as is necessary for the purposes of this Part.
(10) In this Part “local assessor” means the assessor appointed under section 116(2) or (5) (appointment of assessors) of the 1973 Act for each region and islands area; and any depute assessor appointed under the said section 116(2) or (5) shall have all the functions of a local assessor under this Part.
(1) At the following times, namely—
(a) not later than 1st September 1992; and
(b) not earlier than 15th November 1992 and not later than 1st December 1992,
the local assessor shall send to each council for which he has been appointed to act as local assessor a copy of the list which he proposes (on the information then before him) to compile for that council’s area.
(2) At the same time as he sends a copy of the valuation list to a council under subsection (1) above, the local assessor for a regional council shall send to each district council in the region a copy of so much of the regional valuation list as relates to dwellings in the area of that district.
(3) As soon as reasonably practicable after receiving a copy of a list under subsection (1)(b) above the regional or islands council shall deposit it at their principal office and take such steps as they think fit for giving notice of it.
(4) As soon as reasonably practicable after compiling a list the local assessor shall—
(a) send to each council for which he has been appointed to act as local assessor a copy of the list compiled for that council’s area; and
(b) in the case of a regional council, send to each district council in the region a copy of so much of the list as relates to dwellings in the area of that district.
(5) As soon as reasonably practicable after receiving a copy of a list under subsection (4) above the regional or islands council shall deposit it at their principal office.
(6) The local assessor shall, as soon as is reasonably practicable after 1st April in each year, send a copy of the valuation list as in force on that date to the Keeper of the Records of Scotland for preservation by him.
(1) In order to enable him to compile a valuation list for his area under section 84 above, a local assessor shall, in accordance with the provisions of this Part, carry out a valuation of such of the dwellings in his area as he considers necessary or expedient for the purpose of determining which of the valuation bands mentioned in section 74(2) above applies to each dwelling in his area.
(2) The valuation shall be carried out by reference to 1st April 1991 and on such assumptions and in accordance with such principles as may be prescribed.
(3) Where it appears to a local assessor that, having regard to the assumptions and principles mentioned in subsection (2) above, and to any directions given under subsection (5) below, a dwelling falls clearly within a particular valuation band, he need not carry out an individual valuation of that dwelling.
(4) Subject to subsection (5) below, the local assessor shall carry out the valuation in the region or islands area for which he has been appointed as assessor.
Local Government Finance Act 1992