6.—(1) Where, at the time of serving on a person any notice demanding council tax for a service year in respect of a dwelling, it appears to a local authority that water charges and/or sewerage charges are also payable to the local authority by that person in respect of the dwelling and have not yet been demanded, it must include a demand for those charges in that notice.
(2) No such notice demanding water charges and/or sewerage charges in respect of a dwelling (for the services within a service year) may be served before the service of any demand notice required to be served in respect of that dwelling for the service year in question under regulation 17(1) of the Council Tax (Administration and Enforcement) (Scotland) Regulations 1992(1).
(3) Before serving any notice referred to in paragraph (1), the local authority must take reasonable steps to ascertain whether the water charges and/or sewerage charges referred to in that paragraph are payable to the local authority in respect of the dwelling to which the notice relates.
(4) Where, in any service year, it appears to Scottish Water that the local authority for the area within which a dwelling is situated is, or would be, responsible for collecting water charges and/or sewerage charges for the services to the dwelling, Scottish Water must, as soon as reasonably practicable, notify that authority of—
(a)the date on which it begins, or otherwise ceases, to provide those services, and
(b)the address of that dwelling.