Local Government (Scotland) Act 1947

232 Payment of rates by instalments.

(1) Notwithstanding anything in this Act or in any other enactment, a rating authority may on passing a resolution to that effect levy, collect and recover all or any of the rates leviable by the authority by instalments (not being more than four in number) of such amounts and payable on such dates as the authority shall fix at the time of determining the amount per pound of the rate, and the demand note shall in addition to the other particulars required state the date appointed for the payment of each instalment, and all powers, rights and remedies competent to the authority or to their officers for levying, collecting and recovering the rate shall apply to each of the instalments of the rate as if it were a separate rate:

Provided that—

(a) any person may elect to pay in one sum instead of by instalments.;

(b) any person failing to make payment of the first instalment by the date on which that instalment is due shall forfeit the right to pay by instalments, and in the case of that person the rate shall be payable as if no such resolution as aforesaid had been passed by the authority; and

(c) nothing in this section shall affect the powers of a rating authority under the provisions of any local Act with respect to the levying, collecting or recovering of rates by instalments, and any such provision of any local Act shall apply to the rates levied by the rating authority under this Act.

(2) The rating authority may at any time revoke or alter any resolution under this section.

(3) Nothing in this section shall be deemed to prevent a rating authority from making arrangements with any ratepayer to make payments to the authority to account of rates at such times as may be agreed between the authority and the ratepayer.