Local Government Finance Act 1992

70 Council tax in respect of dwellings

(1) In respect of the financial year 1993-94 and each subsequent financial year, each local authority in Scotland shall impose a tax which—

(a) shall be known as—

(i) the regional council tax;

(ii) the islands council tax; or

(iii) the district council tax,

depending upon which local authority impose it; and

(b) shall be payable in respect of dwellings situated in that authority’s area.

(2) The expenses of a local authority in discharging functions under any public general Act, so far as not met otherwise or so far as not otherwise provided for in any such Act, shall be met out of the council tax imposed by the local authority under this Part.