Citation and commencement
1. These Regulations may be cited as the Council Tax (Administration and Enforcement) (Scotland) Amendment Regulations 2012 and come into force on 9th February 2013.
Amendment of the Council Tax (Administration and Enforcement) (Scotland) Regulations 1992
2. The Council Tax (Administration and Enforcement) (Scotland) Regulations 1992(1) are amended as follows.
3. After regulation 2, insert—
“Information as to occupancy
2A.—(1) Any person appearing to a levying authority to be a resident, owner or managing agent of a particular dwelling must supply to the authority in accordance with paragraph (2) such information as fulfils the following conditions—
(a)it is in the possession or control of the person concerned;
(b)the authority request the person to supply it, by serving a notice addressed as set out in regulation 2(1)(b); and
(c)it is requested by the authority for the purpose of ascertaining whether the chargeable amount is subject to any variation on the basis that, in respect of any period specified in the request, there is, was or will be no resident of the dwelling.
(2) Information must be supplied within the period of 21 days beginning on the day on which the notice was served and, if the authority so require, in a form specified in the request.
(3) In paragraph (1), the reference to a managing agent of a particular dwelling is to a person authorised to arrange lettings of the dwelling.”.
4. In regulation 9 (notification of assumptions, exempt dwellings), in paragraph (2)(f), after “Act” insert “, or where paragraph 2(2A) of that Schedule applies a penalty of up to £500,”.
5. As the title to Part IV, for “Discounts” substitute “Variations”.
6. In regulation 12(2) (ascertainment of entitlements)—
(a)in the heading, after “discount” insert “or liability to increase”;
(b)after “Act” insert “or variation under section 33 of the Local Government in Scotland Act 2003”; and
(c)at the end, insert “or variation”.
7. In regulation 13 (assumptions as to discount)—
(a)in the heading, for “discount” substitute “variation”;
(b)in paragraph (1), for “discount” in both places where it appears substitute “variation”; and
(c)in paragraph (2), for “discount” in both places where it appears substitute “variation”.
8. In regulation 14 (notification of discount assumptions)—
(a)in the heading, for “discount assumptions” substitute “assumptions as to variation”;
(b)in paragraph (2)(a), for “discount” substitute “variation”; and
(c)in paragraph (2)(b), after “Act” insert “, or where paragraph 2(2A) of that Schedule applies a penalty of up to £500,”.
9. In regulation 15 (correction of assumptions)—
(a)in the heading, for “discount assumptions” substitute “assumptions as to variation”; and
(b)in sub-paragraph (b) of paragraph (1), for “is not in fact” to the end of that sub-paragraph substitute “understates that person’s liability to pay council tax;”.
10. In regulation 20(3) (demand notices: assumptions)—
(a)in paragraph (3)(e), for “discount” in both places where it appears substitute “variation”;
(b)in paragraph (3)(f)—
(i)for “discount” where it first appears substitute “variation”; and
(ii)for “rate of discount” substitute “variation”.
11. In regulation 28(4)(4) (content of demand notices) for “and (ii)” insert “, (ii) or (iia)”.
12. In paragraph 6(2)(5) (variation of instalment payments) of Schedule 1 —
(a)in sub-paragraph (d), for “the person” to the end substitute “there would be a variation in the person’s liability to pay council tax and that variation has understated the person’s liability;”; and
(b)in sub-paragraph (e), for “the person” to the end substitute “there would be a variation in the person’s liability to pay council tax and that variation has overstated the person’s liability;”.
13. In paragraph 5(6) of Schedule 2 (content of demand notices), after sub-paragraph (ii) insert—
“(iia)variations under section 33 of the Local Government in Scotland Act 2003;”.
14. In paragraph 8(a)(7) (explanatory notes) of Schedule 2, after sub-paragraph (iii) insert—
“(iiia)an amount may be subject to a variation under section 33 of the Local Government in Scotland Act 2003;”.
15. In paragraph 9 of Schedule 2 (matters to be contained in demand notices)—
(a)for “deduction” substitute “variation”; and
(b)after “sub-paragraph (ii)” insert “or (iia)”.
M J BURGESS
Authorised to sign by the Scottish Ministers
St Andrew’s House,
Edinburgh
6th December 2012