The Council Tax (Administration and Enforcement) (Scotland) Amendment Regulations 2000

Made31st May 2000

Laid before the Scottish Parliament2nd June 2000

Coming into force1st August 2000

The Scottish Ministers, in exercise of the powers conferred upon them by sections 113(1) and (2) and 116(1) of, and paragraphs 1(1), 2(2), 2(4), 2(5) and 6 of Schedule 2 and paragraph 2(2) of Schedule 8 to, the Local Government Finance Act 19921 and of all other powers enabling them in that behalf, hereby make the following Regulations:

Citation, commencement, interpretation and application1

1

These Regulations may be cited as the Council Tax (Administration and Enforcement) (Scotland) Amendment Regulations 2000 and shall come into force on 1st August 2000.

2

In these Regulations, “the principal Regulations” means the Council Tax (Administration and Enforcement) (Scotland) Regulations 19922.

3

These Regulations apply in relation to amounts due in respect of a financial year commencing on or after 1st April 2001.

Amendment of the principal Regulations2

The principal Regulations shall be amended in accordance with regulations 3 to 7 below.

Failure to pay instalments3

In regulation 22 of the principal Regulations–

a

in paragraph (1), the words “Subject to paragraph (2),” shall be omitted; and

b

paragraph (2) shall be omitted.

Lump sum payments4

For sub-paragraph (c) of paragraph (2) of regulation 24 of the principal Regulations, there shall be substituted as follows:–

c
for a lump sum to be accepted under those determinations as they have effect in any case, at least two instalments must fall to be paid under the demand notice concerned in accordance with Part I of Schedule 1 or any agreement under paragraph (4) of regulation 21.

Certificates with application for summary warrant5

In regulation 30 of the principal Regulations–

a

for sub-paragraph (b) of paragraph (1) there shall be substituted the following:–

a statement that–
i
the authority have served a reminder notice on each such person under paragraph (1) of regulation 22; and
ii
the unpaid balance of the estimated amount specified in the notice referred to in sub-paragraph (a) of paragraph (1) of regulation 22 has become payable in terms of paragraph (3) or (4) of that regulation;

b

for sub paragraph (c) of paragraph (1) there shall be substituted the following:–

“a statement that a period of 14 days has expired from the date on which the unpaid balance of the estimated amount became payable without full payment of the said amount;”; and

c

in sub paragraph (d)(i) of paragraph (1) for the words “requirement contained in the final notice” there shall be substituted the words “requirement to make payment of the amount due”.

Payment of the aggregate amount: date by which first instalment is payable6

For sub paragraph (2) of paragraph 1 of Schedule 1 to the principal Regulations there shall be substituted, as follows:–

2
The aggregate amount is to be payable in no more than ten monthly instalments–
a
beginning–
i
where the demand notice is issued prior to the beginning of the relevant year, in April of that year; or
ii
in any other case, in the month following that in which the demand notice is issued;
b
ending in the penultimate month of the relevant year; and
c
falling due on such day in each month as is specified in the notice.

Payment of the aggregate amount: aggregate amount payable in a single instalment7

In Schedule 1 to the principal Regulations–

a

in sub-paragraph (1) of paragraph 1 for “31st December” there shall be substituted “30th November”; and

b

in paragraph 3 for “1st January” there shall be substituted “1st December”.

JACK McCONNELLA member of the Scottish ExecutiveSt Andrew’s House,Edinburgh31st May 2000

(This note is not part of the Regulations)

The Council Tax (Administration and Enforcement) (Scotland) Regulations 1992 as amended make provision as to the administration and enforcement of the collection of council tax.

These Regulations make amendments, with effect from the financial year 2001/02, to the 1992 Regulations–

i

to remove the requirement upon local authorities to serve a final notice prior to applying for a summary warrant in relation to collection of unpaid council tax;

ii

to bring forward the earliest date for payment of monthly instalments of council tax from May in the relevant year to April in the relevant year; and

iii

to remove the requirement that a single lump sum payment be made before the first instalment falls due under the relevant demand notice.

The Regulations also make certain minor amendments consequential on those changes.