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The Council Tax (Administration and Enforcement) (Scotland) Regulations 1992

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  1. Introductory Text

  2. PART I GENERAL

    1. 1.Citation, commencement and interpretation

  3. PART II INFORMATION

    1. 2.Information as to liable persons, etc.

    2. 3.Information from public bodies

    3. 4.Information as to deaths

    4. 5.Use of information by levying authority

  4. PART III EXEMPT DWELLINGS, ETC.

    1. 6.Information for owners of exempt dwellings, etc.

    2. 7.Inquiries as to dwellings

    3. 8.Assumptions as to dwellings

    4. 9.Notification of assumptions

    5. 10.Correction of assumptions

  5. PART IV DISCOUNTS

    1. 11.Interpretation of Part IV

    2. 12.Ascertainment of entitlement to discount

    3. 13.Assumptions as to discount

    4. 14.Notification of discount assumptions

    5. 15.Correction of discount assumptions

  6. PART V BILLING

    1. 16.Interpretation of Part V

    2. 17.The requirement for demand notices

    3. 18.Payments required: general

    4. 19.Notices: general

    5. 20.Demand notices: payments required

    6. 21.Council tax and the council water charge: payments

    7. 22.Failure to pay instalments

    8. 23.Payments: adjustments

    9. 24.Lump sum payments

    10. 25.Non-cash payments

    11. 26.Collection of penalties

    12. 27.Final adjustment of sums payable

  7. PART VI CONTENTS OF DEMAND NOTICES

    1. 28.Contents of demand notices

    2. 29.Invalid notices

  8. PART VII ENFORCEMENT

    1. 30.Certificates with application for a summary warrant

    2. 31.Duty of debtor to supply information

  9. Signature

    1. SCHEDULE 1

      COUNCIL TAX AND COUNCIL WATER CHARGE INSTALMENTS

      1. PART I PAYMENT OF THE AGGREGATE AMOUNT: MONTHLY INSTALMENTS

        1. 1.(1) This paragraph applies where a demand notice is issued...

        2. 2.(1) If amounts calculated in accordance with paragraph 1 would...

        3. 3.Where a demand notice is issued between 1st January and...

        4. 4.In this Part, “the aggregate amount” means the amount referred...

      2. PART II CESSATION AND ADJUSTMENT OF INSTALMENTS

        1. 5.(1) This paragraph applies where— (a) a demand notice has...

        2. 6.(1) This paragraph applies where— (a) a demand notice has...

    2. SCHEDULE 2

      CONTENTS OF DEMAND NOTICES

      1. PART I MATTERS TO BE CONTAINED IN ALL DEMAND NOTICES

        1. 1.A statement of the address of the dwelling to which...

        2. 2.A statement of the valuation band shown in the valuation...

        3. 3.A statement, as regards the relevant year and the relevant...

        4. 4.A statement of the period within the relevant year to...

        5. 5.A statement of the total amounts payable under the notice...

        6. 6.A statement of the instalments or other payments required to...

        7. 7.The name, address and telephone number of the department or...

        8. 8.Explanatory notes, which shall include— (a) a general indication of...

      2. PART II MATTERS TO BE CONTAINED IN DEMAND NOTICES SO FAR AS NOT ALREADY NOTIFIED

        1. 9.A statement to the same effect as the statement mentioned...

        2. 10.A general explanation of how the amount of any reduction...

  11. Explanatory Note

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