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

Final adjustment of sums payable

27.—(1) This regulation applies where—

(a) a notice has been issued by a levying authority under this Part requiring a payment or payments to be made by a person in respect of his liability to pay council tax and the council water charge for a financial year or part of a financial year;

(b) the payment or payments required to be made are found to be in excess of or less than his liability for the year or the part; and

(c) provision for adjusting the amounts payable under the notice and (as appropriate) for the making of additional payments or the repaying or crediting of any amount overpaid is not made by any other provision of this Part, of the Act or of any agreement entered into under paragraph (4) of regulation 21.

(2) The levying authority shall as soon as practicable after the expiry of the year or the part of a year serve a further notice on the person stating the amount of his liability for the year or the part, and adjusting (by reference to that amount) the amounts required to be paid under the notice referred to in sub-paragraph (a) of paragraph (1).

(3) If the amount stated in the further notice is greater than the amount required to be paid under the notice referred to in sub-paragraph (a) of paragraph (1), the amount of the difference for which such other provision as is mentioned in sub-paragraph (c) of that paragraph is not made shall be due from the person to the levying 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.

(4) If there has been an overpayment, the amount overpaid for which such other provision as is mentioned in sub-paragraph (c) of paragraph (1) is not made shall, to the extent that it exceeds any other outstanding liability of the person to the levying authority in respect of council tax or the council water charge—

(a) 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.