The Council Tax (Administration and Enforcement) (Scotland) Amendment Regulations 2012

EXPLANATORY NOTE

(This note is not part of the Regulations)

These Regulations amend the Council Tax (Administration and Enforcement) (Scotland) Regulations 1992 as regards dwellings that are unoccupied. This is as a result of changes made by the Local Government Finance (Unoccupied Properties etc.) (Scotland) Act 2012, in particular those which allow for an increase in council tax liability where a dwelling is unoccupied for a period of time.

Regulation 3 places an obligation on specific persons to provide information which is sought by a levying authority for the purposes of ascertaining whether a discount or increase in council tax liability applies as a result of non-occupation of the dwelling.

Regulation 4 amends a notice that is given to a relevant person whose dwelling is exempt from council tax as a result of an assumption made by an authority. The amendment refers to the higher penalty that can apply in some circumstances for failure to notify the authority that the assumption is erroneous.

Regulations 5 to 9 relate to variations in council tax liability. The changes made by regulation 6 require a levying authority to take reasonable steps to ascertain whether a taxpayer is entitled to a discount or liable to an increased amount before calculating the council tax liability, with regulation 7 ensuring that the default position remains that there is no variation unless a reason for variation is identified. Regulations 8 and 9 ensure that the taxpayer is notified of assumptions made and of their responsibilities to advise of changes in their circumstances or of an erroneous assumption.

Regulation 10 amends the assumptions to be made when a demand notice is issued in advance of a financial year to take account of the possibility of increases in council tax liability as a result of non-occupation of a dwelling.

Regulations 11 to 15 adapt the content of demand notices and their explanatory notes for that possibility, including the action to be taken when an assumption in a demand notice is no longer, or never was, correct.