Local Government Finance Act 1992

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Local Government Finance Act 1992
Long title An Act to provide for certain local authorities to levy and collect a new tax, to be called council tax; to abolish community charges; to make further provision with respect to local government finance (including provision with respect to certain grants by local authorities); and for connected purposes.
Citation 1992 Chapter 14
Introduced by Norman Lamont
Territorial extent UK, except Northern Ireland
Royal Assent 6 March 1992
Commencement 1 January 1993
Status: Current legislation
Text of statute as originally enacted
Revised text of statute as amended

The Local Government Finance Act 1992 includes obligations of the occupants or (in the case of vacant properties) the owners of properties in the United Kingdom to pay council tax.

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