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Section 70: Council tax in respect of dwellings.

Local Government Finance Act 1992 · 1992 c. 14View on legislation.gov.uk

Part II: Council Tax: Scotland

In respect of the financial year 1993-94 and each subsequent financial year, each local authority in Scotland shall impose a tax which—

shall be known as the council tax of the council which set it;
shall be payable in respect of dwellings situated in that authority's area.

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.

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This legislation text comes from legislation.gov.uk. Contains public sector information licensed under the Open Government Licence v3.0. These source and reuse terms cover the legislation text, not Remedy's commentary.

Reuse reviewed 21 August 2026 under Open Government Licence v3.0.