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Transport (Scotland) Act 2019
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29Annual report
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(1)A local authority which is operating a low emission zone scheme during a financial year must, as soon as reasonably practicable after the end of the financial year—
(a)prepare an annual report on the operation and effectiveness of the scheme,
(b)publish the report in such manner as it considers appropriate,
(c)send a copy of the report to the Scottish Ministers, and
(d)lay a copy of the report before the Scottish Parliament.
(2)A report under this section on the operation and effectiveness of the scheme must in particular include an assessment of—
(a)the costs of proposing, making and operating the scheme,
(b)the gross and net revenue gathered by the authority from the operation of the scheme, and
(c)details of how the revenue has been used to facilitate the achievement of the scheme’s objectives.
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