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Section 74: Different amounts for dwellings in different valuation bands.

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

Part II: Council Tax: Scotland

The amounts of . . . 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—

  • 240: 280: 320: 360: 473: 585: 705: 882

  • where

  • 240 is for dwellings listed in valuation band A, 280 is for dwellings listed in valuation band B, and so on.

The valuation bands for dwellings are set out in the following Table—

The Secretary of State may by order, as regards financial years beginning on or after such date as is specified in the order—

substitute another proportion for that which is for the time being effective for the purposes of subsection (1) above;
substitute other valuation bands for those which are for the time being effective for the purposes of subsection (2) above.

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.

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.

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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.