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

Duty of debtor to supply information

31.—(1) Where, under Schedule 8 to the Act, a summary warrant or a decree in an action for payment has been granted, the debtor against whom it was granted shall, during such time as the amount in respect of which the warrant or decree was granted remains wholly or partly unpaid, be under a duty to supply, in accordance with paragraph (5), relevant information to the levying authority on whose application the warrant or decree was granted.

(2) Relevant information is such information as fulfils the following conditions:—

(a) it is in the debtor’s possession or control;

(b) the levying authority request him by notice to supply it; and

(c) it falls within paragraph (3).

(3) Information falls within this paragraph if it is specified in the notice mentioned in sub-paragraph (b) of paragraph (2) and is information as to—

(a) the name of any employer of the debtor;

(b) the address of the employer’s premises at or from which the debtor works;

(c) where there are in Scotland no such premises, the address of any one place of business of the employer within Scotland;

(d) the national insurance number of the debtor;

(e) the name of any bank having a place of business in Great Britain with which the debtor maintains an account (either in his own name or in the names of himself and another person or persons);

(f) the address of the office at which any such account is maintained and, if that office is outside Scotland, the address of the principal office in Scotland, or (if none) in Great Britain, of the bank in question;

(g) the number of any such account:

(h) the name and address of any other person or persons who are jointly and severally liable with the debtor to make payment of the whole or any part of the amount in respect of which the warrant or decree was granted.

(4) In paragraph (3), “bank” means any institution authorised under the Banking Act 1987(1), the National Savings Bank or a building society incorporated (or deemed to be incorporated) under the Building Societies Act 1986(2).

(5) Information must be supplied in writing within 14 days of the day on which the request is made by the levying authority.

(1)

1987 c. 22.

(2)

1986 c. 53.