Part 6Other housing matters
Council tax
76Review of council tax arrears: joint and several liability
(1)
The Scottish Ministers must carry out a review of the impact of joint and several liability for council tax arrears on those who have experienced, or are experiencing, domestic abuse.
(2)
The review must be completed no later than the end of the period of one year beginning with the day of Royal Assent.
(3)
On completing the review, the Scottish Ministers must—
(a)
lay a report on the review before the Scottish Parliament,
(b)
publish the report in such manner as they consider appropriate.
(4)
The report under subsection (3) must include a statement of the action, if any, the Scottish Ministers intend to take as a result of the review.
(5)
In this section, “domestic abuse” means abusive behaviour within the meaning of section 2 of the Domestic Abuse (Protection) (Scotland) Act 2021 (as read with sections 1 and 3 of that Act).