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Section 83: Completion of new dwellings.

Local Government Finance Act 1992 · 1992 c. 14View on legislation.gov.uk

Part II: Council Tax: Scotland

Schedule 6 to this Act (which makes provision with respect to the determination of a day as the completion day in relation to a new building which, or any part of which, will constitute or constitutes a dwelling) shall have effect.

A dwelling in a new building shall be deemed for the purposes of this Part to have come into existence on the day determined under that Schedule as the completion day in respect of that building, whether or not the building is completed on that day.

Where—

a day is determined under that Schedule as the completion day in relation to a new building; and
the building is one produced by the structural alteration of a building which consists of one or more existing dwellings,

the existing dwelling or dwellings shall be deemed for the purposes of this Part to have ceased to exist on that day.

Any reference in this section or that Schedule to a new building includes a reference to a building produced by the structural alteration of an existing building where—

the existing building constitutes a dwelling which, by virtue of the alteration, becomes, or becomes part of, a different dwelling or different dwellings; or
the existing building does not, except by virtue of the alteration, constitute a dwelling.

Any reference in this section or that Schedule to a building includes a reference to a part of a building.

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This legislation text comes from legislation.gov.uk. Contains public sector information licensed under the Open Government Licence v3.0. These source and reuse terms cover the legislation text, not Remedy's commentary.

Reuse reviewed 21 August 2026 under Open Government Licence v3.0.