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

Information as to liable persons, etc.

2.—(1) Any person appearing to a levying authority to be a resident, owner or managing agent of a particular dwelling shall supply to the authority in accordance with paragraph (2) such information as fulfils the following conditions:—

(a) it is in the possession or control of the person concerned;

(b) the authority request the person to supply it, by serving a notice addressed—

(i) to him by name; or

(ii) to “The Resident” or, as the case may be, “the Owner” or “The Managing Agent” of the dwelling concerned (naming the dwelling) without further name or designation; and

(c) it is requested by the authority for the purpose of identifying the person who, in respect of any period specified in the notice—

(i) is the liable person in relation to the dwelling; or

(ii) would be such a liable person if the dwelling were not or had not been an exempt dwelling.

(2) Information shall be supplied within the period of 21 days beginning on the day on which the notice was served and, if the authority so require, in a form specified in the request.

(3) In paragraph (1), the reference to a managing agent of a particular dwelling is to a person authorised to arrange lettings of the dwelling.