Transport (Scotland) Act 2019

Finances and reporting etc.

25 Ministers’ grant-making powers

(1) The Scottish Ministers may make grants—

(a) to a person to meet, or help towards meeting, the person’s costs in making alterations to a vehicle in order to reduce its emissions,

(b) to a local authority to meet, or help towards meeting, its costs in—

(i) determining whether to make a low emission zone scheme,

(ii) making a scheme,

(iii) operating a scheme,

(iv) revoking a scheme.

(2) A grant under subsection (1)(a) is subject to such conditions (including as to repayment) as the Scottish Ministers determine.

(3) A grant under subsection (1)(b) is subject to such conditions as may be agreed between the Scottish Ministers and the local authority.

26 Financial powers etc.

A local authority may—

(a) incur expenditure in or in connection with determining whether to make, making and operating a low emission zone scheme,

(b) enter into arrangements (including arrangements for forming or participating in companies) with any person—

(i) in connection with the making or operation of a scheme, or

(ii) relating to the installation or operation of any equipment used or to be used for or in connection with the operation of a scheme.

27 Application of penalty charges

Any monies received from penalty charges in respect of a low emission zone scheme may be applied by the local authority only for the purposes of—

(a) facilitating (directly or indirectly) the achievement of the scheme’s objectives, and

(b) if (and only if) any surplus remains, making any repayments required as a condition of a grant under section 25(1)(b).

28 Accounts

(1) The Scottish Ministers may by regulations make provision for or about the keeping of accounts by local authorities in connection with their functions under this Part.

(2) Regulations under subsection (1) may, in particular—

(a) specify the form of the accounts,

(b) require the publication of a statement of account, and specify the manner in which it must be published,

(c) make provision about what may, or must, be done jointly where a low emission zone scheme is made jointly.

29 Annual report

(1) A local authority which is operating a low emission zone scheme during a financial year must, as soon as reasonably practicable after the end of the financial year—

(a) prepare an annual report on the operation and effectiveness of the scheme,

(b) publish the report in such manner as it considers appropriate,

(c) send a copy of the report to the Scottish Ministers, and

(d) lay a copy of the report before the Scottish Parliament.

(2) A report under this section on the operation and effectiveness of the scheme must in particular include an assessment of—

(a) the costs of proposing, making and operating the scheme,

(b) the gross and net revenue gathered by the authority from the operation of the scheme, and

(c) details of how the revenue has been used to facilitate the achievement of the scheme’s objectives.