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The Council Tax (Administration and Enforcement) (Scotland) Regulations 1992
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4.—(1) Within 7 days of the registration in a registration district in Scotland of the death of any person aged 18 or over, the district registrar for that district shall, in accordance with paragraph (2), supply to any levying authority within the area of which the registration district wholly or partly falls the following particulars of the death:—
(a)the name and surname of the deceased;
(b)the date of his death;
(c)his usual address; and
(d)the district where the death was registered.
(2) The registrar shall supply the particulars specified in paragraph (1) by sending such form as is from time to time approved by the Registrar General for such purposes with these particulars duly entered thereon.
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