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

The requirement for demand notices

17.—(1) Subject to paragraph (5), in respect of each financial year commencing with the financial year beginning on 1st April 1993, a levying authority shall serve, in accordance with paragraph (2) or (3), a demand notice as regards every dwelling in their area appearing to them likely to be, or to have been, a chargeable dwelling on 1st April in the year in question.

(2) A levying authority which is an islands council shall serve any demand notice required by paragraph (1) as soon as practicable after they have both—

(a) first set an amount of islands council tax for the relevant year; and

(b) set an amount of islands council water charge for that year.

(3) A levying authority which is a regional council shall, in respect of chargeable dwellings situated within the area of each district council within the region, serve any demand notice required by paragrah (1) as soon as practicable after—

(a) they have received intimation of the district council tax first set by that district council for the relevant year; and

(b) they have both—

(i) first set an amount of regional council tax for that year; and

(ii) set an amount of regional council water charge for that year.

(4) Subject to paragraph (5), a levying authority shall serve a demand notice as regards a dwelling in their area if it appears to them, at any time after the beginning of a financial year, that—

(a) a sum in respect of council tax or the council water charge for that year remains to be paid as regards that dwelling; and

(b) any part of that sum is attributable to a period in that year in respect of which all the liable persons are persons—

(i) on whom no demand notice as regards that dwelling and that year has yet been served; and

(ii) who have at no point in that year been jointly and severally liable with a person on whom such a demand notice has been served to pay council tax or the council water charge in respect of that dwelling.

(5) No demand notice need be served under paragraph (1) or (4) as regards a dwelling and a period in any case where the only liable person in respect of that dwelling and period is—

(a) a housing body; or

(b) a person who is liable in respect of that dwelling and period by virtue of—

(i) being the owner of the dwelling; or

(ii) the Council Tax (Liability of Owners) (Scotland) Regulations 1992(1);

• and who has agreed with the levying authority that no demand notice need be served on him.

(1)

S.I. 1992/1331.