The Community Charges (Levying, Collection and Payment) (Scotland) Regulations 1988

Explanatory Note

(This note is not part of the Regulations)

These Regulations prescribe matters relating to the levy and payment of community charges and community water charges under the Abolition of Domestic Rates Etc. (Scotland) Act 1987 (“the Act”).

The Regulations prescribe—

(a) the form and content of demand notices to be issued to persons liable to pay the community charges and community water charges (regulation 3 and Schedules 1, 2 and 3);

(b) the period within which and manner in which appeals are to be made against demand notices issued (regulation 4);

(c) the minimum amount and the minimum instalment of payment of community charges for the purposes of paragraph 4(7) of Schedule 2 to the Act (regulation 5);

(d) a limit on the amount of discounts which may be available to persons liable to pay community charges and community water charges (regulation 6);

(e) that, in carrying out functions under the Act, levying authorities and housing bodies may use certain information obtained under other enactments (regulation 7);

(f) the extent to which and manner in which—

(i) sums paid by way of any community charge are to be repaid by a local authority which has redetermined or is deemed to have redetermined its personal community charge (regulation 8); and

(ii) the costs of levying and collecting the community charges levied in consequence of such a redetermination or deemed redetermination shall be payable by that local authority (regulation 9).