| Act of Parliament | |
 | |
| 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| Text of statute as originally enacted | |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 | |
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 It repealed large sections of the Local Government Finance Act 1988, which introduced the unpopular Community Charge (known as the "poll tax"), which was replaced by the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.
