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

Council tax and the council water charge: payments

21.—(1) Unless an agreement under paragraph (4) in relation to the relevant year has been reached between the levying authority and the liable person before a demand notice is issued, a demand notice to which paragraph (1) of regulation 20 applies shall require the amount mentioned in paragraph (2) of that regulation to be paid by instalments in accordance with Part I of Schedule 1.

(2) Where instalments are required to be paid under Part I of Schedule 1, Part II of that Schedule applies for their cessation or adjustment in the circumstances described in that Part.

(3) If an agreement under paragraph (4) in relation to the relevant year has been reached between the levying authority and the liable person before a demand notice is issued, a demand notice to which paragraph (1) of regulation 20 applies shall require the amount mentioned in paragraph (2) of that regulation to be paid in accordance with that agreement.

(4) A levying authority and a liable person may agree that the amount mentioned in paragraph (2) of regulation 20 which is required to be paid under a notice to which paragraph (1) of that regulation applies shall be paid in such manner as is provided by the agreement.

(5) Notwithstanding the foregoing provisions of this regulation, such an agreement may be entered into either before or after the demand notice concerned is issued, and may make provision for the cessation or adjustment of payments, and for the making of fresh estimates, in the event of the estimate mentioned in sub-paragraph (a) of regulation 20(2) turning out to be wrong; and if it is entered into after the demand notice has been issued, it may make provision dealing with the treatment for the purposes of the agreement of any sums paid in accordance with Part I of Schedule 1 before it was entered into.

(6) A demand notice to which paragraph (4) or (5) of regulation 20 applies shall (as the levying authority determine) require payment of the amount concerned—

(a) on the expiry of such period (being not less than 14 days) after the day of issue of the notice as is specified in it; or

(b) by instalments of such amounts as are specified in the notice, payable at such intervals and on such day in each interval as is so specified.

(7) Where, under paragraph (5) of regulation 17, a demand notice is not served in respect of a dwelling and a period in a financial year, any sum that would have been payable to a levying authority had such a notice been served shall instead be payable to them in terms of any agreement entered into between them and the liable person.