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

Non-cash payments

25.—(1) A levying authority may, subject to the conditions set out in paragraph (2), accept an amount ( “discounted amount”) in such cases as they may determine and in satisfaction of any liability of a person to pay to them any instalment or other payment on account due under a notice given under this Part, being an amount determined by the authority and less than the amount of the instalment or other payment due.

(2) The conditions are that—

(a) the discounted amount is paid to the authority otherwise than by either bank notes or coin; and

(b) the determinations under paragraph (1) as to the cases where a discounted amount will be accepted and as to the proportion that the amount is to bear to the amount of the instalment or other payment due in those cases must be made by the authority on or before the day on which they first set an amount for the relevant year under section 93(1) of the Act.

(3) Subject to paragraph (5), a determination under paragraph (1) may be revoked at any time, and if revoked may (but only on or before the day mentioned in sub-paragraph (b) of paragraph (2)) be replaced by a fresh determination.

(4) For the purpose of determining whether an adjustment of any amount paid (whether by way of repayment, crediting or otherwise) falls to be made under this Part where a discounted amount has been accepted, the instalment or other payment by reference to which the discounted amount was accepted shall be treated as having been paid in full; but any amount to be repaid or credited against any subsequent liability in any case shall, insofar as it is attributable to such an instalment or other payment, be reduced in accordance with the proportion determined under sub-paragraph (b) of paragraph (2) in respect of that case.

(5) Paragraph (4), and the power to revoke under paragraph (3), have effect in any case subject to any agreement to the contrary between the levying authority and the person liable to pay the instalment or other payment concerned.