Visitor Levy (Scotland) Act 2024

Part 5 Enforcement of the levy and penalties

Chapter 1 Investigatory powers

Information notices

30 Power to obtain information and documents from the liable person

(1) If the condition in subsection (2) is met, an authorised officer may by notice require a liable person to—

(a) provide information, or

(b) produce a document.

(2) That condition is that—

(a) the information or document is reasonably required by the officer for the purpose of assessing the liable person's liability to pay the levy, and

(b) it is reasonable for the liable person to be required to provide the information or to produce the document.

(3) A notice under this section must specify or describe the information or documents to be provided or produced.

(4) In this Part—

(a) “liability to pay the levy” in relation to a liable person, means the person's past, present and future liability to pay—

(i) the levy, and

(ii) any penalties or other amounts that have been paid, or are or may be payable by that person in connection with the levy,

(b) “assessing the liable person's liability to pay the levy” includes carrying out an investigation or enquiry of any kind,

(c) an “authorised officer”, in relation to a relevant local authority, means a person authorised in writing by the authority, and

(d) an “information notice” means a notice given under this section or section 31.

31 Power to obtain information and documents from third parties

(1) If the condition in subsection (2) is met, an authorised officer may by notice require a person to—

(a) provide information, or

(b) produce a document,

in respect of a liable person.

(2) That condition is that—

(a) the information or document is reasonably required by the officer for the purpose of assessing the liable person's liability to pay the levy, and

(b) it is reasonable for the person to be required to provide the information or to produce the document.

(3) A notice under this section must specify or describe the information or documents to be provided or produced.

32 Complying with information notices

(1) Where a person is required by an information notice to provide information or produce a document, the person must do so—

(a) within such period, and

(b) at such time, by such means and in such form (if any), as is reasonably specified or described in the notice.

(2) Where an information notice requires a person to produce a document, it must be produced—

(a) at a place agreed to by that person and an authorised officer, or

(b) at such place as an authorised officer may reasonably specify.

(3) An authorised officer must not specify for the purposes of subsection (2)(b) a place that is used solely as a dwelling.

33 Producing copies of documents

(1) Where an information notice requires a person to produce a document, the person may comply with the notice by producing a copy of the document.

(2) Subsection (1) does not apply where—

(a) the notice requires the person to produce the original document, or

(b) an authorised officer subsequently makes a request to the person for the original document.

(3) Where an authorised officer requests a document under subsection (2)(b), the person to whom the request is made must produce the document—

(a) within such period, and

(b) at such time and by such means (if any), as is reasonably requested by the authorised officer.

34 Further provision about powers relating to information notices

(1) The Scottish Ministers may by regulations make further provision about—

(a) the form and content of information notices,

(b) the time periods for complying with information notices, and

(c) the manner of complying with information notices.

(2) Regulations under subsection (1) are subject to the negative procedure.

35 Information notices: general restrictions

(1) An information notice requires a person to produce a document only if it is in the person's possession or power.

(2) An information notice may not require a person to produce a document if the whole of the document originates more than 5 years before the date of the notice.

36 Types of information

(1) An information notice does not require a person to provide or produce journalistic material (or information contained in such material).

(2) In subsection (1), “journalistic material” means material acquired or created for the purposes of journalism.

(3) Material is to be treated as journalistic material if it is in the possession of someone who acquired or created it for the purposes of journalism.

(4) A person who receives material from someone who intends that the recipient will use it for the purposes of journalism is to be taken to have acquired it for those purposes.

(5) An information notice does not require a person to provide or produce personal records or information contained in such records, subject to subsection (7).

(6) In subsection (5) “personal records” means documentary and other records concerning an individual (“P”) (whether living or dead) who can be identified from them and relating—

(a) to P's physical or mental health,

(b) to spiritual counselling or assistance given or to be given to P, or

(c) to counselling or assistance given or to be given to P, for the purposes of P's personal welfare, by any voluntary organisation or by any individual who—

(i) by reason of an office or occupation has responsibilities for P's personal welfare, or

(ii) by reason of an order of a court has responsibilities for P's supervision.

(7) An information notice may require a person—

(a) to produce documents (or copies of documents) that are personal records, omitting any information whose inclusion (whether alone or with other information) makes the original documents personal records (“personal information”), and

(b) to provide any information contained in such records that is not personal information.

37 Protection for privileged communications between legal advisers and clients

(1) An information notice does not require a person—

(a) to provide privileged information, or

(b) to produce any part of a document that is privileged.

(2) For the purposes of this Part, information or a document is privileged if it is information or a document in respect of which a claim to confidentiality of communications as between client and professional legal adviser could be maintained in legal proceedings.

Inspection powers

38 Power to inspect business premises

(1) If the condition in subsection (2) is met, an authorised officer may enter a liable person's business premises and inspect—

(a) the premises,

(b) business documents that are on the premises.

(2) That condition is that the authorised officer has reason to believe that the inspection is reasonably required for the purpose of assessing the liable person's liability to pay the levy.

(3) The powers under this section do not include power to enter or inspect any part of the premises that is used solely as a dwelling.

(4) In subsection (1)—

• “business documents” means documents or copies of documents—

  (a)

  that relate to the carrying on of a business by any person, and

  (b)

  that form part of the records which require to be kept or preserved by or under this Act.

(5) In this Chapter—

• “business premises” in relation to a liable person or third party, means premises (or any part of premises) that an authorised officer has reason to believe are (or is) used in connection with the carrying on of a business by or on behalf of the person,

• “carrying on a business” includes the letting of property and the activities of a charity,

• “premises” includes any building or structure, any land and any means of transport.

39 Power to inspect business premises of third parties

(1) If the condition in subsection (2) is met, an authorised officer may enter business premises of an involved third party and inspect—

(a) the premises, and

(b) relevant documents that are on the premises.

(2) That condition is that the authorised officer has reason to believe that the inspection is reasonably required for the purpose of assessing the liable person’s liability to pay the levy.

(3) In this section—

• “involved third party” means—

  (a)

  a person with whom a liable person has entered into an arrangement under section 9, or

  (b)

  a person who is, or a category of persons who are, specified by the Scottish Ministers by regulations,

• “relevant documents” means such documents as may be so specified.

(4) The powers under this section do not include power to enter or inspect any part of the premises that is used solely as a dwelling.

(5) Regulations under subsection (3) are subject to the affirmative procedure.

40 Carrying out inspections under section 38 and 39

(1) An inspection under section 38 or 39 may be carried out only—

(a) at a time agreed to by the occupier of the premises, or

(b) if subsection (2) is satisfied, at any reasonable time.

(2) This subsection is satisfied if—

(a) the occupier of the premises has been given at least 7 days' notice in writing of the time of the inspection, or

(b) the authorised officer has reasonable grounds for believing that giving notice of the inspection would seriously prejudice—

(i) the assessment of the liable person's liability to pay the levy, or

(ii) the payment of the levy by the liable person.

(3) An authorised officer seeking to carry out an inspection by virtue of subsection (2)(b) must provide a notice in writing as follows—

(a) if the occupier of the premises is present at the time the inspection is to begin, the notice must be provided to the occupier,

(b) if the occupier of the premises is not present but a person who appears to the officer to be in charge of the premises is present, the notice must be provided to that person,

(c) in any other case, the notice must be left in a prominent place on the premises.

(4) The notice referred to in subsection (2)(a) or (3) must state the possible consequences of obstructing the authorised officer in the exercise of the power.

41 Carrying out inspections under section 38 or 39: further provision

(1) An authorised officer carrying out an inspection under section 38 or 39 has the following powers.

(2) On entering the premises, the officer may take any person authorised by the officer and, if the officer has reasonable cause to apprehend any serious obstruction in the execution of the inspection, a constable.

(3) Subject to subsection (6), on entering the premises, the officer or a person authorised by the officer may take any equipment or materials required for any purpose for which the inspection is being carried out.

(4) The officer may make such examination or investigation the officer considers to be necessary in the circumstances.

(5) The officer may direct that the premises or any part of them, or anything in them, be left undisturbed (whether generally or in particular respects) for so long as is reasonably necessary for the purpose of any such examination or investigation.

(6) An officer or authorised person may exercise the power mentioned in subsection (3) only—

(a) at a time agreed to by the occupier of the premises, or

(b) if subsection (7) is satisfied, at any reasonable time.

(7) This subsection is satisfied if—

(a) in a case where notice was given under section 40(2)(a), that notice informed the occupier of the premises that the officer or authorised person intended to exercise the power mentioned in subsection (3), or

(b) the officer has reasonable grounds for believing that giving notice of the exercise of that power would seriously prejudice—

(i) the assessment of the liable person's liability to pay the levy, or

(ii) the payment of the levy by the liable person.

(8) Section 40(3) and (4) apply to the exercise of the power mentioned in subsection (3) by virtue of subsection (7)(b) as they apply to an inspection carried out by virtue of section 40(2)(b).

42 Power to copy and remove documents

(1) Where a document is produced to, or inspected by, an authorised officer, the officer may take copies of, or make extracts from, the document.

(2) Where a document is produced to, or inspected by, an authorised officer, the officer may—

(a) remove the document at a reasonable time, and

(b) retain it for a reasonable period, if it appears to the officer to be necessary to do so.

(3) Where a document is removed in accordance with subsection (2), the person who produced the document may request—

(a) a receipt for the document, and

(b) a copy of the document.

(4) An authorised officer must comply with a request under subsection (3) without charge.

(5) Where a document removed under this section is lost or damaged, the relevant local authority is liable to compensate the owner of the document for any expenses reasonably incurred in replacing or repairing the document.

(6) In this section, references to a document include a copy of a document.

43 Restriction on inspection of documents

An authorised officer may not inspect a document whilst carrying out an inspection under this Chapter if (or to the extent that), by virtue of sections 30 to 37, an information notice given at the time of the inspection to the occupier of the premises could not require the occupier to produce the document.

44 Electronic records

(1) This section applies to any provision of this Chapter or Chapter 3 (penalties) that—

(a) requires a person to provide information or produce a document or cause a document to be produced,

(b) requires a person to permit an authorised officer—

(i) to inspect a document, or

(ii) to make or take copies of or extracts from or remove a document,

(c) makes provision about penalties in connection with the provision of information or production or inspection of documents, including with the failure to provide information, or to produce or permit the inspection of documents, or

(d) makes any other provision in connection with a requirement mentioned in paragraph (a) or (b).

(2) A provision to which this section applies has effect as if—

(a) any reference in the provision to information were a reference to information held in any form,

(b) any reference in the provision to a document were a reference to anything in which information of any description is recorded, and

(c) any reference in the provision to a copy of a document were a reference to anything onto which information recorded in the document has been copied, by whatever means and whether directly or indirectly.

(3) An authorised officer may, at any reasonable time, obtain access to, inspect and check the operation of, any electronic device and any associated apparatus or material which is or has been used in connection with relevant information or a relevant document.

(4) In subsection (3)—

• “relevant document” means a document that a person has been, or may be, required by or under a provision of this Part—

  (a)

  to produce or cause to be produced, or

  (b)

  to permit an authorised officer—

  (i)

  to inspect,

  (ii)

  to make or take copies of or extracts from, or

  (iii)

  to remove,

• “relevant information” means information that a person has been, or may be, required by or under a provision of this Part to provide.

(5) An authorised officer may require—

(a) the person by whom or on whose behalf the electronic device is or has been so used, or

(b) any person having charge of, or otherwise concerned with the operation of, the electronic device, apparatus or material,

to provide the authorised officer with such reasonable assistance as may be required for the purposes of subsection (3).

Chapter 2 Assessments where no return or incorrect return

45 Power to allow a local authority to make or substitute an assessment

(1) The Scottish Ministers may by regulations make provision for and in connection with a relevant local authority making an assessment of a levy payable by a person where the relevant local authority—

(a) has reason to believe that the person is liable to pay the levy but has not made a return to the authority in relation to that liability by the date required under section 26(2)(b), or

(b) is of the view honestly and reasonably that an assessment of the levy in a return made to the authority by the person in pursuance of that person’s duty under section 26 is incorrect by reason of careless or deliberate miscalculation.

(2) Regulations under subsection (1) may, in particular, make provision for or in connection with—

(a) the conditions which must be satisfied for a local authority to—

(i) make an assessment of a levy payable by a person where no return has been made,

(ii) make an assessment of a levy payable by a person where it is of the view that an assessment of the levy in a return is incorrect,

(b) the procedure which a local authority must follow to make an assessment of a levy payable by a person,

(c) notices which must be given before or after any assessment,

(d) the time limits within which the powers may be exercised,

(e) delegation of the authority’s powers under the regulations,

(f) the effect of an authority’s assessment for the purposes of the imposition of penalties under Chapter 3.

(3) Regulations under subsection (1) must make provision for and connection with—

(a) reviews of an assessment made by a local authority and, for the avoidance of doubt, such provision may include in particular the matters mentioned in section 71(2), and

(b) appeals to the First-tier Tribunal for Scotland against an assessment after a review has been conducted and, for the avoidance of doubt, such provision may include in particular the matters mentioned in section 72(2).

(4) Regulations under subsection (1) are subject to the affirmative procedure.

Chapter 3 Penalties

Power to impose penalties

46 Power of local authorities to impose penalties

A relevant local authority may impose penalties on a person in accordance with this Chapter.

Penalty for failure to make returns

47 Penalty for failure to make returns

(1) A penalty is payable by a liable person (“P”) where P fails to make a return in accordance with section 26.

(2) P is liable to a penalty under this section as determined by a relevant local authority.

(3) In sections 48, 49 and 50 “penalty date”, in relation to a return, means the day after the day on which a return must be made under section 26.

48 Three month penalty for failure to make return

(1) P is liable to a penalty under this section if—

(a) P's failure continues after the end of the period of 3 months beginning with the penalty date,

(b) the relevant local authority decides that such a penalty should be payable, and

(c) the relevant local authority gives notice to P specifying the date from which the penalty is payable.

(2) The penalty under this section is to be determined by a relevant local authority for each day that the failure continues during the period of 90 days beginning with the date specified in the notice given under subsection (1)(c).

(3) The date specified in the notice under subsection (1)(c)—

(a) may be earlier than the date on which the notice is given, but

(b) may not be earlier than the end of the period mentioned in subsection (1)(a).

49 Six month penalty for failure to make return

(1) P is liable to a penalty under this section if P's failure continues after the end of the period of 6 months beginning with the penalty date.

(2) The penalty under this section is to be determined by a relevant local authority.

50 Twelve month penalty for failure to make return

(1) P is liable to a penalty under this section if P's failure continues after the end of the period of 12 months beginning with the penalty date.

(2) Where, by failing to make the return, P deliberately withholds information which would enable or assist a relevant local authority to assess P's liability to pay the levy, the penalty under this section is to be determined by a relevant local authority.

(3) In any case not falling within subsection (2), the penalty under this section is to be determined by a relevant local authority.

51 Reasonable excuse for failure to make return

(1) If P satisfies the relevant local authority that there is a reasonable excuse for a failure to comply with section 26, liability to a penalty under sections 47 to 50 does not arise in relation to that failure.

(2) For the purposes of subsection (1)—

(a) an insufficiency of funds is not a reasonable excuse unless attributable to events outside P's control,

(b) where P relies on any other person to do anything, that is not a reasonable excuse unless P took reasonable care to avoid the failure, and

(c) where P had a reasonable excuse for the failure but the excuse has ceased, P is to be treated as having continued to have the excuse if the failure is remedied without unreasonable delay after the excuse ceased.

Penalty for failure to pay levy

52 Penalty for failure to pay levy

(1) A penalty is payable by a liable person (“P”) where—

(a) P fails to pay the total amount of the levy payable in accordance with section 29(2),

(b) the local authority has reminded P that payment is due, and

(c) the period of 14 days beginning with the day on which the reminder is given expires without payment having been made.

(2) P is liable to a penalty as determined by a relevant local authority.

(3) If any amount of the levy remains unpaid after the end of the period of 5 months beginning with the penalty date, P is liable to an additional penalty as determined by a relevant local authority.

(4) If any amount of the levy remains unpaid after the end of the period of 11 months beginning with the penalty date, P is liable to an additional penalty as determined by a relevant local authority.

(5) In this section, “penalty date”, in relation to an amount of the levy, means the day after the day on which the period mentioned in subsection (1)(c) expired.

53 Reasonable excuse for failure to pay levy

(1) If P satisfies the relevant local authority that there is a reasonable excuse for a failure to comply with section 29, liability to a penalty under section 52 does not arise in relation to that failure.

(2) For the purposes of subsection (1)—

(a) an insufficiency of funds is not a reasonable excuse unless attributable to events outside P's control,

(b) where P relies on any other person to do anything, that is not a reasonable excuse unless P took reasonable care to avoid the failure, and

(c) where P had a reasonable excuse for the failure but the excuse has ceased, P is to be treated as having continued to have the excuse if the failure is remedied without unreasonable delay after the excuse ceased.

Penalty for failure to keep and preserve records

54 Penalty for failure to keep and preserve records

(1) A person (“P”) who fails to comply with section 28 in relation to a return is liable to a penalty as determined by a relevant local authority, subject to the following exception.

(2) No penalty is incurred if the relevant local authority is satisfied that any facts that it reasonably requires to be proved, and that would have been proved by the records, are proved by other documentary evidence provided to the authority.

55 Reasonable excuse for failure to keep and preserve records

(1) If P satisfies the relevant local authority that there is a reasonable excuse for a failure to comply with section 28, liability to a penalty under section 54 does not arise in relation to that failure.

(2) For the purposes of subsection (1)—

(a) an insufficiency of funds is not a reasonable excuse unless attributable to events outside P's control,

(b) where P relies on any other person to do anything, that is not a reasonable excuse unless P took reasonable care to avoid the failure, and

(c) where P had a reasonable excuse for the failure but the excuse has ceased, P is to be treated as having continued to have the excuse if the failure is remedied without unreasonable delay after the excuse ceased.

Penalties for failure to comply or obstruction

56 Penalties for failure to comply or obstruction

(1) This section applies to a person who—

(a) fails to comply with an information notice, or

(b) deliberately obstructs an authorised officer or a person authorised by the officer in the course of an inspection.

(2) The person is liable to a penalty as determined by a relevant local authority.

(3) The reference to a person who fails to comply with an information notice includes a person who conceals, destroys or otherwise disposes of (or arranges for the concealment, destruction or disposal of) a document in breach of section 60 or section 61.

57 Daily default penalties for failure to comply or obstruction

(1) This section applies if the failure or obstruction mentioned in section 56(1) continues after the date on which a penalty is imposed under that section in respect of the failure or obstruction.

(2) The person is liable to a further penalty or penalties as determined by a relevant local authority for each subsequent day on which the failure or obstruction continues.

58 Reasonable excuse for failure to comply or obstruction

(1) Liability to a penalty under section 56 or 57 does not arise if the person satisfies the relevant local authority that there is a reasonable excuse for the failure or the obstruction of an authorised officer or of a person authorised by the officer.

(2) For the purposes of this section—

(a) an insufficiency of funds is not a reasonable excuse unless attributable to events outside the person's control,

(b) where the person relies on another person to do anything, that is not a reasonable excuse unless the first person took reasonable care to avoid the failure or obstruction, and

(c) where the person had a reasonable excuse for the failure or obstruction but the excuse has ceased, the person is to be treated as having continued to have the excuse if the failure is remedied, or the obstruction stops, without unreasonable delay after the excuse ceased.

Penalties for inaccurate information or documents

59 Penalties for inaccurate information or documents

(1) This section applies if—

(a) in complying with an information notice, a person provides inaccurate information or produces a document that contains an inaccuracy, and

(b) condition A, B or C is met.

(2) Condition A is that the inaccuracy is careless or deliberate.

(3) An inaccuracy is careless if it is due to a failure by the person to take reasonable care.

(4) Condition B is that the person knows of the inaccuracy at the time the information is provided or the document produced but does not inform the relevant local authority at that time.

(5) Condition C is that the person—

(a) discovers the inaccuracy some time later, and

(b) fails to take reasonable steps to inform the relevant local authority.

(6) The person is liable to a penalty as determined by a relevant local authority.

(7) Where the information or document contains more than one inaccuracy, a penalty is payable for each inaccuracy.

Concealing, destroying etc. documents

60 Concealing, destroying etc. documents following information notice

(1) A person must not conceal, destroy or otherwise dispose of (or arrange for the concealment, destruction or disposal of) a document that is the subject of an information notice addressed to the person, unless subsection (2) or (3) applies.

(2) Subsection (1) does not apply if the person acts after the document has been produced to an authorised officer in accordance with the information notice, unless an authorised officer has notified the person that the document must continue to be available for inspection (and has not withdrawn the notification).

(3) Subsection (1) does not apply, in a case to which section 33 applies, if the person acts after the expiry of the period of 6 months beginning with the day on which a copy of the document was produced in accordance with that section unless, before the expiry of that period, an authorised officer made a request for the original document under section 33(2)(b).

61 Concealing, destroying etc. documents following information notification

(1) A person must not conceal, destroy or otherwise dispose of (or arrange for the concealment, destruction or disposal of) a document if an authorised officer has notified the person that the document is to be, or is likely to be, the subject of an information notice addressed to that person, unless subsection (2) applies.

(2) Subsection (1) does not apply if—

(a) at least 6 months has expired since the person was (or was last) so notified, or

(b) an information notice has been given to the person requiring the document to be produced.

Assessment and enforcement of penalties

62 Assessment of penalties

(1) Subsection (2) applies where—

(a) a person becomes liable for a penalty under this Chapter, and

(b) the relevant local authority decides to impose a penalty in respect of that liability.

(2) The relevant local authority must—

(a) assess the penalty, and

(b) notify the person.

(3) An assessment of a penalty under this Chapter must be made within the period of 12 months beginning with the date on which the person became liable to the penalty, subject to subsections (4) and (5).

(4) In a case involving an information notice against which a person may appeal, an assessment of a penalty under section 56 or 57 must be made within the period of 12 months beginning with the latest of the following—

(a) the date on which the person became liable to the penalty,

(b) the end of the period in which notice of an appeal against the information notice could have been given, and

(c) if notice of such an appeal is given, the date on which the appeal is determined or withdrawn.

(5) An assessment of a penalty under section 59 must be made—

(a) within the period of 12 months beginning with the date on which the inaccuracy first came to the attention of an authorised officer, and

(b) within the period of 6 years beginning with the date on which the person became liable to the penalty.

63 Enforcement of penalties

A penalty under this Chapter must be paid before the end of the period of 30 days beginning with the date on which the notification under section 62 was issued.

64 Failure to comply with time limit

A failure by a person to do anything required to be done within a limited period of time, does not give rise to liability to a penalty under section 56 or 57 if the person did it within such further time (if any) as an authorised officer may have allowed.

65 Power of local authorities to reduce, suspend or waive penalties

(1) A relevant local authority may reduce a penalty under this Chapter if it considers it appropriate to do so because of special circumstances.

(2) In subsection (1), “special circumstances” does not include ability to pay.

(3) In subsection (1), the reference to reducing a penalty includes a reference to—

(a) waiving a penalty entirely,

(b) suspending a penalty, and

(c) agreeing a compromise in relation to proceedings for a penalty.

(4) In this section, references to a penalty include references to any interest in relation to the penalty.

Interest

66 Interest on unpaid levy

(1) Interest is payable on the amount of any unpaid levy from the day after the date on which the levy must be paid in accordance with section 29(2).

(2) If an amount is paid to the relevant local authority in respect of the unpaid levy, the amount on which interest is payable is reduced by that amount.

(3) Interest under this section is calculated at the rate specified in provision made under section 68.

67 Interest on penalties

(1) Interest is payable on the amount of any unpaid penalty from the date on which the penalty is due to be paid until it is paid.

(2) Interest under this section is calculated at the rate specified in provision made under section 68.

68 Rate of interest

(1) The rate of interest that applies for the purposes of sections 66 and 67 is the rate specified by the Scottish Ministers in regulations.

(2) Regulations under subsection (1) may—

(a) provide for different rates for different penalties,

(b) provide for circumstances in which alteration of a rate of interest is or is not to take place,

(c) provide that alterations of rates are to have effect for periods beginning on or after a day determined in accordance with the regulations in relation to interest running from before that day, as well as from, or from after, that day.

(3) Regulations under subsection (1) are subject to the negative procedure.

Power to change penalty provisions

69 Power to change penalty provisions

(1) The Scottish Ministers may by regulations make further provision about penalties under this Part.

(2) Provision under subsection (1) includes provision—

(a) about the circumstances in which a penalty is payable,

(b) about the amounts of penalties,

(c) about the procedure for issuing penalties,

(d) about enforcing penalties.

(3) Regulations under subsection (1) may not create criminal offences.

(4) Regulations under subsection (1) may modify any enactment, including this Act.

(5) Regulations under subsection (1) do not apply to a failure which began before the date on which the regulations come into force.

(6) Regulations under subsection (1) are subject to the affirmative procedure.

Chapter 4 Recovery of unpaid amounts

70 Summary warrant

(1) This section applies where a person fails to pay a local authority—

(a) an amount of the levy payable in accordance with section 29(2),

(b) a penalty imposed on the person under Chapter 3 of this Part.

(2) The local authority may apply to the sheriff for a summary warrant.

(3) An application for the purpose of subsection (2) must be accompanied by a certificate which—

(a) complies with subsection (4), and

(b) is signed by an officer of the local authority.

(4) A certificate complies with this subsection if—

(a) it states that—

(i) the person has failed to pay the sum payable by the person in the time required by or under this Act,

(ii) the local authority has subsequently demanded payment from the person, and

(iii) the period of 14 days beginning with the day on which the demand is made has expired without payment having been made, and

(b) it specifies the sum payable by the person.

(5) The sheriff must grant a summary warrant in (or as nearly as may be in) the form prescribed by Act of Sederunt.

(6) A summary warrant granted under subsection (5) authorises the recovery of the sum payable by—

(a) attachment,

(b) money attachment,

(c) earnings arrestment,

(d) arrestment and action of furthcoming or sale.

(7) Subject to and without prejudice to section 39(1) of the Debt Arrangement and Attachment (Scotland) Act 2002—

(a) the sheriff officer’s fees, and

(b) any outlays reasonably incurred by that officer,

in connection with the execution of a summary warrant granted under subsection (5) are to be chargeable against the person in relation to whom the summary warrant was granted.

(8) No fees are to be chargeable by the sheriff officer against the person in relation to whom the summary warrant was granted for collecting, and accounting to the local authority for, sums paid to that officer by that person in respect of the sum payable.

Chapter 5 Reviews and appeals

71 Reviews

(1) The Scottish Ministers must by regulations make provision for and in connection with reviews by a relevant local authority of—

(a) decisions made by the authority in connection with the operation of a VL scheme,

(b) enforcement action taken by the authority under Chapter 1 of this Part,

(c) penalties imposed by the authority under Chapter 3 of this Part.

(2) Regulations under subsection (1) may, in particular, make provision for or in connection with—

(a) the procedure to be followed in connection with reviews,

(b) the manner in which reviews are to be conducted,

(c) the time limits within which reviews are to be conducted,

(d) the circumstances under which reviews are to be conducted,

(e) the powers of authorities in conducting reviews,

(f) the steps that may be taken by authorities following the outcome of reviews,

(g) the postponement of any levy, penalty or interest pending a review,

(h) the suspension of any requirement contained in an information notice issued under section 30 or 31 pending a review.

(3) Regulations under subsection (1) are subject to the affirmative procedure.

72 Appeals

(1) The Scottish Ministers must by regulations make provision for and in connection with appeals to the First-tier Tribunal for Scotland against—

(a) decisions made by a relevant local authority in connection with the operation of a VL scheme,

(b) enforcement action taken by a relevant local authority under Chapter 1 of this Part,

(c) penalties imposed by a relevant local authority under Chapter 3 of this Part.

(2) Regulations under subsection (1) may, in particular, make provision for or in connection with—

(a) the time limits within which appeals are to be brought,

(b) the circumstances under which appeals may be brought or not brought,

(c) the steps that may be taken by a relevant local authority following the outcome of an appeal,

(d) the effect of any decision taken in relation to an appeal on a decision to which the appeal relates,

(e) the postponement of any levy, penalty or interest pending appeals,

(f) the suspension of any requirement contained in an information notice issued under section 30 or 31 pending appeals.

(3) Regulations under subsection (1) must require a review to have been conducted under or by virtue of section 71 in relation to the decision, enforcement action or penalty in question before an appeal may be brought.

(4) Regulations under subsection (1) are subject to the affirmative procedure.