Local Government (Scotland) Act 1973

109 Rating authorities

(1) The local authority for the purpose of levying such rates as are mentioned in section 108 of this Act shall be—

(a) in the case of the regional rate and the district rate, the regional council; and

(b) in the case of the general rate, the islands council;

and in this Act, and in any other enactment (whether passed or made before or after the passing of this Act), the expression " rating authority " shall be construed in accordance with the provisions of this subsection.

(2) In respect of each financial year every district council shall, before such date as may be prescribed, intimate to the regional council within whose region their district falls the district rate determined by them in respect of that year, together with such further information with respect to that rate as may reasonably be required for the preparation of demand notes for the purposes of levying the rate.