The Council Tax (Administration and Enforcement) (Scotland) Regulations 1992

Correction of assumptions

10.—(1) Subject to paragraph (2), where a person—

(a) has been informed of an assumption under regulation 8(2) made in his case; and

(b) at any time before the end of the financial year following the financial year in respect of which the assumption is made, has reason to believe that in fact the dwelling concerned will not be or was not an exempt dwelling for the period concerned, or will be or was an exempt dwelling for a shorter period;

he shall, within the period of 21 days beginning on the day on which he first has reason so to believe, notify the authority in writing of his belief.

(2) The duty to notify specified in paragraph (1) may be discharged, in respect of all persons who are jointly and severally liable to pay council tax and the council water charge in respect of the dwelling and period concerned and who have been informed as specified in sub-paragraph (a) of that paragraph, by one of those persons providing the notification on behalf of all of them.

(3) References in paragraphs (1) and (2) to the dwelling and period concerned are to the dwelling and period to which the relevant assumption relates.