The Local Government Finance Act 1992 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 The United Kingdom of Great Britain and Northern Ireland, commonly known as the United Kingdom (UK) or Britain, is a country in Europe, off the north-western coast of the continental mainland. It comprises England, Scotland, Wales and North ...

(except

Northern Ireland Northern Ireland ( ga, Tuaisceart Éireann ; sco, label= Ulster-Scots, Norlin Airlann) is a part of the United Kingdom, situated in the north-east of the island of Ireland, that is variously described as a country, province or region. Nort ...

) to pay

Council Tax Council Tax is a local taxation system used in England, Scotland and Wales. It is a tax on domestic property, which was introduced in 1993 by the Local Government Finance Act 1992, replacing the short-lived Community Charge The Community C ...

. It repealed large sections of the

Local Government Finance Act 1988 The Local Government Finance Act 1988 introduced significant reforms to local taxation in the United Kingdom (except Northern Ireland). The old systems of Rates in the United Kingdom, rates were replaced by the Poll tax (Great Britain), Communit ...

, which introduced the unpopular

Community Charge The Community Charge, commonly known as the poll tax, was a system of taxation introduced by Margaret Thatcher's government in replacement of domestic rates in Scotland from 1989, prior to its introduction in England and Wales from 1990. It pr ...

(known as the "poll tax"), which was replaced by the new Council Tax.

External links

* United Kingdom Acts of Parliament 1992 Local government legislation in England and Wales Local taxation in the United Kingdom {{UK-statute-stub