Part II Council Tax: Scotland
Levying and collection of the tax
C197 Levying and collection of council tax.
1
An islands authority shall levy and collect the islands council tax set by them in respect of their area.
2
A regional authority shall levy and collect—
a
the regional council tax set by them in respect of their area; and
b
the district council tax set by each district in their area.
3
Schedule 2 to this Act (which contains provisions about administration, including collection) shall have effect.
4
Schedule 3 to this Act (which contains provisions about civil penalties) shall have effect.
5
Schedule 8 to this Act (which contains provisions about the recovery of sums due, including sums due as penalties) shall have effect.