Skip to content
Solved
SearchBrowse
Sign in

Contents

Legislation
Local Government Finance Act 1992

Crossheading Chargeable dwellings

  • Section 72 Dwellings chargeable to council tax.
  • Section 73 Alterations to valuation roll.
  • Section 74 Different amounts for dwellings in different valuation bands.
  1. Chargeable dwellings
  2. Different amounts for dwellings in different valuation bands.

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

From legislation.gov.uk

(1)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—F1F2

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.

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

Table
Range of valuesValuation band
Values not exceeding £27,000A
Values exceeding £27,000 but not exceeding £35,000B
Values exceeding £35,000 but not exceeding £45,000C
Values exceeding £45,000 but not exceeding £58,000D
Values exceeding £58,000 but not exceeding £80,000E
Values exceeding £80,000 but not exceeding £106,000F
Values exceeding £106,000 but not exceeding £212,000G
Values exceeding £212,000H

(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.

Notes

  1. F1

    Words in s. 74(1) repealed (1.4.1996) by 1994 c. 39, s. 180(2), Sch. 14 (with s. 128(8)); S.I. 1996/323, art. 4(1)(a)(d), Sch. 2

  2. F2

    Words in s. 74(1) substituted (1.4.2017 with effect in accordance with art. 2(2) of the amending S.S.I.) by The Council Tax (Substitution of Proportion) (Scotland) Order 2016 (S.S.I. 2016/368), arts. 1, 2(1)

PreviousNext
PrivacyTerms