The Community Charges (Levying, Collection and Payment) (Scotland) Amendment Regulations 1990
Citation and commencement1.
These Regulations may be cited as the Community Charges (Levying, Collection and Payment) (Scotland) Amendment Regulations 1990 and shall come into force on 18th April 1990.
Interpretation2.
In these Regulations–
“the Act” means the Abolition of Domestic Rates Etc. (Scotland) Act 1987; and
Demand notice for payment of personal community charge3.
(1)
Schedule 1 to the principal Regulations (form and content of demand notice for payment of personal community charge and personal community water charge) shall be amended as follows.
(2)
“Less Rebate/community charge benefit (if any)”,
there shall be inserted the following words:–
“Less Personal Community Charge Relief (if any) (see Notes)”.
(3)
“Personal Community Charge Relief
You may be entitled to some relief from the amount of the personal community charge payable for 1989/90, 1990/91 and 1991/92. Information about such relief can be obtained from [insert relevant details].”.
Demand notice for payment of standard community charge4.
(1)
Schedule 2 to the principal Regulations (form and content of demand notice for payment of standard community charge and standard community water charge) shall be amended as follows.
(2)
In the form of the demand notice, after the reference to “standard community charge multiplier” in both places where it occurs, there shall be inserted the words “(see Notes)”.
(3)
“Standard community charge multiplier
1.
The multiplier is determined by the local authority. Different multipliers may be determined in respect of different classes of premises or different areas.
2.
Information about the different multipliers for different classes of premises and areas may be obtained from [insert relevant details].”.
St Andrew’s House,
Edinburgh
These Regulations make certain amendments to the form and content of the demand notices which were prescribed by Schedules 1 and 2 to the Community Charges (Levying, Collection and Payment) (Scotland) Regulations 1988 (S.I. 1988/1880).
The amendments to the form of the demand notice relating to the personal community charge and the personal community water charge are consequential upon the Personal Community Charge (Relief) (Scotland) Regulations 1990 (S.I. 1990/421).
The amendments to the form of the demand notice relating to the standard community charge and the standard community water charge are consequential upon the amendments relating to the standard community charge multiplier in section 10(6) to (7H) of the Abolition of Domestic Rates Etc. (Scotland) Act 1987 (c. 47), as amended by section 142 of the Local Government and Housing Act 1989 (c. 42). Those amendments made provision for a local authority determining different standard community charge multipliers for different classes of premises.