Local Government Finance Act 1992

The Local Government Finance Act 1992 (c. 14) includes obligations of the occupants or (in the case of vacant properties and houses of multiple occupation) the owners of properties in the United Kingdom (except Northern Ireland) to pay Council Tax. It repealed large sections of the Local Government Finance Act 1988, which introduced the unpopular Community Charge (known as the "poll tax"), which was replaced by the new Council Tax.

Local Government Finance Act 1992

Act of Parliament
Parliament of the United Kingdom
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 c. 14
Introduced by	Norman Lamont
Territorial extent	UK, except Northern Ireland
Dates
Royal assent	6 March 1992
Commencement	1 January 1993
Status: Current legislation
Text of statute as originally enacted
Revised text of statute as amended

External links

• Text of the Local Government Finance Act 1992 as in force today (including any amendments) within the United Kingdom, from legislation.gov.uk.