Section 97: Levying and collection of council tax.

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

Part II: Council Tax: Scotland

A local authority shall levy and collect the council tax set by them in respect of their area.

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Schedule 2 to this Act (which contains provisions about administration, including collection) shall have effect.

Schedule 3 to this Act (which contains provisions about civil penalties) shall have effect.

Schedule 8 to this Act (which contains provisions about the recovery of sums due, including sums due as penalties) shall have effect.

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