Community Charge Debt (Scotland) Act 2015

Debt extinguished

1

• (1) On 1 February 2015, all—

• (a) community charge liabilities, and

• (b) associated liabilities,

are extinguished.

• (2) Accordingly, on that day—

• (a) summary warrants, and

• (b) decrees,

become unenforceable in so far as they relate to liabilities extinguished by subsection (1).

Interpretation

2

• (1) The following definitions apply for the purposes of section 1.

• (2) A community charge liability is a liability to pay any—

• (a) charge imposed under section 7 of the Abolition of Domestic Rates Etc. (Scotland) Act 1987 (“the 1987 Act”),

• (b) charge imposed under paragraph 6 of Schedule 5 to that Act.

• (3) An associated liability is a liability to pay any—

• (a) civil penalty imposed under section 17 of the 1987 Act (including one imposed by virtue of section 18A of that Act),

• (b) sum by way of interest arising under section 18(3)(a) of that Act,

• (c) surcharge arising under section 18(3)(b) of that Act,

• (d) surcharge arising under paragraph 7(2) of Schedule 2 to that Act,

• (e) expense which—

• (i) was incurred in the course of, or in relation to, the execution of a summary warrant or decree that section 1(2) makes wholly unenforceable, and

• (ii) an enactment makes chargeable against the person who was the debtor under the summary warrant or decree.

• (4) For the avoidance of doubt, a reference in subsection (3) to a provision of the 1987 Act includes the provision as it applies by virtue of paragraph 11 of Schedule 5 to that Act.

Commencement

3

This Act comes into force on the day after Royal Assent.

Short title

4

The short title of this Act is the Community Charge Debt (Scotland) Act 2015.