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

Payments: adjustments

23.—(1) This regulation applies for the purpose of adjusting amounts payable under this Part, but shall not apply in the circumstances specified in paragraph 5(1) or 6(1) of Schedule 1.

(2) If the chargeable amount proves to be greater than the estimated amount, an additional sum equal to the difference between the two shall, on the service by the levying authority on the liable person of a notice stating the chargeable amount, be due from him to the authority on the expiry of such period (being not less than 14 days) after the day of issue of the notice as is specified in it.

(3) If the chargeable amount proves to be less than the estimated amount, the levying authority shall notify the liable person in writing of the chargeable amount; and any overpayment of the chargeable amount shall, to the extent that it exceeds any other outstanding liability of that person to the levying authority in respect of council tax or the council water charge—

(a) subject to paragraph (4), be repaid to him if he so requires; or

(b) in any other case (as the levying authority determine) either be repaid to him or be credited against any subsequent liability of his to make a payment in respect of any council tax or council water charge to the authority.

(4) If the chargeable amount is less than the estimated amount in consequence of the liable person ceasing during the relevant year to be a liable person in respect of the dwelling to which the estimated amount relates, and he becomes liable, in respect of a different chargeable dwelling, to make a payment to the same levying authority by way of council tax or the council water charge in respect of the same day as that on which he so ceases, the levying authority may require that the amount of any overpayment mentioned in paragraph (3) shall, instead of being repaid, be credited against his liability in respect of the different dwelling.

(5) In this regulation, “the estimated amount” means the amount last estimated under paragraph (2) of regulation 20 for the purposes of a demand notice or any subsequent notice served under paragraph 6(3)(b) of Schedule 1.