(1)The Scottish Ministers may by regulations require a local authority or an assessor to provide Scottish Water with relevant information in such form as the regulations may specify.
(2)For the purposes of subsection (1), information is relevant if—
(a)it is information falling within subsection (3), and
(b)its possession by Scottish Water would, in the opinion of the Scottish Ministers, be likely to assist Scottish Water to make a charges scheme or to collect, or arrange to have collected, such charges as may be fixed by a charges scheme made by it.
(3)Information falls within this subsection if it is held—
(a)by the local authority in connection with their—
(i)setting, levying or collecting council tax or council water charges (within the meaning of Part II of the Local Government Finance Act 1992 (c.14)) or the non-domestic water rate or non-domestic sewerage rate (as defined in paragraphs (c) and (d) of section 99(2) of that Act before the repeal of those paragraphs by the 1994 Act), or
(ii)levying or collecting the non-domestic rate (as for the time being defined in section 37(1) of the Local Government (Scotland) Act 1975 (c.30), or
(b)as the case may be, by the assessor in connection with the assessor’s functions under any enactment.
(4)In this section—
“assessor” is to be construed in accordance with section 27 of the 1994 Act,
“information” includes, in particular, a copy of the whole, or of any part of, a valuation roll or valuation list.