Local Government etc. (Scotland) Act 1994 (c. 39)

Part IV Miscellaneous

Valuation and rating

156 Remission of rates on account of hardship

After section 25 of the [1966 c. 51.] Local Government (Scotland) Act 1966 insert—

“Exemption from payment of rates

25A Remission of rates on account of hardship

Every rating authority may, on the application of any person liable to pay any rate levied by the authority, remit payment (in whole or in part) of the rate if the authority are satisfied that—

(a) the person would sustain hardship if the authority did not do so; and

(b) it is reasonable for the authority to do so, having regard to the interests of persons liable to pay council tax set by them.”.