SCHEDULES

SCHEDULE 7 Reduction of Council Tax: Scotland

Procedure prior to Parliamentary proceedings

2

The Secretary of State shall not make and cause to be laid a report under paragraph 1 above without having afforded to the local authority to which the report relates an opportunity of making representations on—

a

whether the total estimated expenses of the authority are excessive or, as the case may be, whether the increase in those expenses is excessive;

b

the amount of the reduction proposed in the council tax; and

c

his reasons for proposing that reduction,

but need not afford them such an opportunity where he has, in proposing the reduction, taken account of representations made by the authority in relation to a reduction previously proposed by him in that council tax.