Finance (Local Property Tax) Act 2012

PART 16

Household Charge

Interpretation (Part 16).

154.— In this Part—

“liability to the household charge” means the amount of the payment provided for in section 3 of the Act of 2011 together with any late payment fee and late payment interest that is payable under section 7 of that Act that remain unpaid in respect of a relevant residential property;

“relevant person” means the person liable to pay the amount referred to in the immediately preceding definition.