Search Legislation

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

What Version

 Help about what version
  • Latest available (Revised)
  • Original (As made)


This is the original version (as it was originally made). This item of legislation is currently only available in its original format.

  1. Introductory Text

  2. PART I General

    1. 1.Citation, commencement and interpretation

  3. PART II Information

    1. 2.Information as to liable persons, etc.

    2. 3.Information from public bodies

    3. 4.Information as to deaths

    4. 5.Use of information by levying authority

  4. PART III Exempt dwellings, etc.

    1. 6.Information for owners of exempt dwellings, etc.

    2. 7.Inquiries as to dwellings

    3. 8.Assumptions as to dwellings

    4. 9.Notification of assumptions

    5. 10.Correction of assumptions

  5. PART IV Discounts

    1. 11.Interpretation of Part IV

    2. 12.Ascertainment of entitlement to discount

    3. 13.Assumptions as to discount

    4. 14.Notification of discount assumptions

    5. 15.Correction of discount assumptions

  6. PART V Billing

    1. 16.Interpretation of Part V

    2. 17.The requirement for demand notices

    3. 18.Payments required: general

    4. 19.Notices: general

    5. 20.Demand notices: payments required

    6. 21.Council tax and the council water charge: payments

    7. 22.Failure to pay instalments

    8. 23.Payments: adjustments

    9. 24.Lump sum payments

    10. 25.Non-cash payments

    11. 26.Collection of penalties

    12. 27.Final adjustment of sums payable

  7. PART VI Contents of demand notices

    1. 28.Contents of demand notices

    2. 29.Invalid notices

  8. PART VII Enforcement

    1. 30.Certificates with application for a summary warrant

    2. 31.Duty of debtor to supply information

  9. Signature


    1. 1

      Council Tax and Council Water Charge Instalments—

      1. Part I Payment of the aggregate amount: monthly instalments

      2. Part II Cessation and adjustment of instalments

    2. 2

      Contents of Demand Notices—

      1. Part I Matters to be contained in all demand notices

      2. Part II Matters to be contained in demand notices so far as not already notified

  11. Explanatory Note

Back to top


Print Options


Legislation is available in different versions:

Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.

Original (As Enacted or Made):The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.


Opening Options

Different options to open legislation in order to view more content on screen at once


More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources