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The Council Tax (Administration and Enforcement) (Scotland) Amendment Regulations 2012

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Amendment of the Council Tax (Administration and Enforcement) (Scotland) Regulations 1992

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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..

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