The Council Tax (Electronic Communications) (Scotland) Order 2006

Explanatory Note

(This note is not part of the Order)

Section 8 of the Electronic Communications Act 2000 empowers the Scottish Ministers, with the consent of the Secretary of State (required by section 9 of that Act) by order to modify any enactment or subordinate legislation for the purpose of authorising or facilitating the use of electronic communications. This Order amends the Council Tax (Administration and Enforcement) (Scotland) Regulations 1992 (“the 1992 Regulations”) to provide for the service by levying authorities of certain notices and information required to be supplied when demand notices are served by electronic communication on a person who has agreed to accept electronic notices.

Article 4(2) inserts additional paragraphs into regulation 19 of the 1992 Regulations. Under new paragraph (4) any notice under Part V of the Regulations (which covers establishing liability but not enforcement) or any information which is required to be supplied when a notice is served may be served electronically by the methods set out in new paragraphs (5) and (6).

Paragraph (5) as inserted provides that a notice may be sent by electronic communication where a person has notified an address for that purpose to the levying authority, subject to certain specified conditions.

Paragraph (6) as inserted specifies that where the levying authority has so agreed with the recipient, notices and documents may be published on a website and the levying authority may notify the recipient that it has done so, where the notice or information may be found and how it may be accessed.

Paragraph (7) as inserted defines the meaning for “legible in all material respects” for the purposes of service of notices by electronic communication.

Paragraph (8) as inserted provides that a notice under Part V of the Regulations will be deemed to have been served for the purpose of any legal proceedings, on the second working day after it was sent or, if published on a website, on the second day after notification is given of its publication. “Working day” is defined in relation to the service of notices.

Paragraph (9) as inserted provides that the recipient of notices or information may notify the levying authority of any change in the recipient’s electronic address.

Paragraph (10) as inserted provides for a person to withdraw agreement to accepting electronic service of such documents or to accessing such documents on a website.