The key legislation

Local Government Finance Act 1992

• This is the foundational Act that introduced Council Tax.
• It defines key terms such as “chargeable dwellings” and “liable persons,” and sets out the framework for valuation, liability, exemptions, and discounts.

The Council Tax (Exempt Dwellings) Order 1992

• Specifies categories of dwellings that are exempt from Council Tax (e.g., student halls, unoccupied properties under probate).

The Council Tax (Discount Disregards) Order 1992

• Lists individuals who are disregarded for discount purposes (e.g., students, carers).

The Council Tax (Administration and Enforcement) Regulations 1992

• These regulations detail how Council Tax is administered and enforced, including billing, collection, penalties, and recovery procedures.

The Council Tax Reduction Schemes (Prescribed Requirements) (England) Regulations 2012

• Governs local Council Tax Support schemes, replacing Council Tax Benefit. 

The Council Tax (Prescribed Classes of Dwellings and Consequential Amendments) (England) Regulations 2024

• Defines which types of dwellings are excepted from Council Tax premiums on second homes and long-term empty properties
• Levelling-up and Regeneration Act 2023