PART 2Low emission zones
CHAPTER 3Operation of a low emission zone scheme
Finances and reporting etc.
25Ministers’ 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.
26Financial 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.
27Application 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).
28Accounts
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.
29Annual 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.