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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.

Local Government Finance Act 1992
Long titleAn 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.
Citation1992 Chapter 14
Introduced byNorman Lamont
Territorial extentUK, except Northern Ireland
Royal assent6 March 1992
Commencement1 January 1993
Status: Current legislation
Text of statute as originally enacted
Revised text of statute as amended

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