Local Government Finance Act 1992

• (3) Where, in relation to any chargeable dwelling and any day, two or more persons fall within the first paragraph of subsection (2) above to apply, they shall be jointly and severally liable to pay the council tax payable in respect of the dwelling and that day.

• (4) Subsection (3) above shall not apply as respects any day on which one or more of the persons there mentioned fall to be disregarded for the purposes of discount either by virtue of paragraph 2 of Schedule 1 to this Act (the severely mentally impaired) or, being a student, by virtue of paragraph 4 of that Schedule and one or more of them do not; and liability to pay the council tax in respect of the dwelling and that day shall be determined as follows—

• (a) if only one of those persons does not fall to be so disregarded, he shall be solely liable;

• (b) if two or more of those persons do not fall to be so disregarded, they shall be jointly and severally liable.

• (5) In this section—

• “Scottish secure tenant” means a tenant under a Scottish secure tenancy within the meaning of the Housing (Scotland) Act 2001 (asp 10);

• “statutory tenant” means a statutory tenant within the meaning of the Rent (Scotland) Act 1984;

• “statutory assured tenant” means a statutory assured tenant within the meaning of the Housing (Scotland) Act 1988.

Liability in prescribed cases

76

• (1) Subsections (3) and (4) below shall have effect in substitution for section 75 above in relation to any chargeable dwelling of a class prescribed for the purposes of this subsection.

• (2) Subsections (3) and (4) below shall have effect in substitution for section 75 above in relation to any chargeable dwelling of a class prescribed for the purposes of this subsection, if the levying authority so determines in relation to all dwellings of that class which are situated in its area.

• (3) Where on any day this subsection has effect in relation to a dwelling, the owner of the dwelling shall be liable to pay the council tax in respect of the dwelling and that day.

• (4) Where on any day two or more persons fall within subsection (3) above, they shall each be jointly and severally liable to pay the council tax in respect of the dwelling and that day.

• (5) Subsection (4) of section 75 above shall apply for the purposes of subsection (4) above as it applies for the purposes of subsection (3) of that section.

• (6) Regulations prescribing a class of chargeable dwellings for the purposes of subsection (1) or (2) above may provide that, in relation to any dwelling of that class, subsection (3) above shall have effect as if for the reference to the owner of the dwelling there were substituted a reference to the person falling within such description as may be prescribed.

• (7) Subsection (7) of section 72 above shall apply for the purposes of subsections (1) and (2) above as it applies for the purposes of subsection (6) of that section.

Liability of spouses

77

• (1) Where—

• (a) a person who is liable to pay council tax in respect of any chargeable dwelling and any day is married to or in a civil partnership with another person; and

• (b) that other person is also a resident of the dwelling on that day but would not, apart from this section, be so liable,

those persons shall be jointly and severally liable to pay the council tax payable in respect of that dwelling and that day.

• (2) Subsection (1) above shall not apply as respects any day on which the other person there mentioned falls to be disregarded for the purposes of discount.

• (a) by virtue of paragraph 2 of Schedule 1 to this Act (the severely mentally impaired);or

• (b) being a student, by virtue of paragraph 4 of that Schedule.

• (3) For the purposes of this section two persons are married to each other if they are a man and a woman—

• (a) who are married to each other; or

• (b) who are not married to 99.each other but are living together as husband and wife.

• (4) For the purposes of this section two persons are in a civil partnership if they are two persons of the same gender–

• (a) who have formed a civil partnership; or

• (b) who have not formed a civil partnership but are living together as if civil partners.

Amounts of tax payable

Basic amounts payable

78

Subject to sections 79 and 80 below, a person who is liable to pay council tax in respect of any chargeable dwelling and any day shall, as respects the dwelling and the day, pay to the local authority for the area in which the dwelling is situated an amount calculated in accordance with the formula—

Discounts

79

• (1) The amount of council tax payable in respect of a chargeable dwelling and any day shall be subject to a discount equal to the appropriate percentage of that amount if on that day—

• (a) there is only one resident of the dwelling and he does not fall to be disregarded for the purposes of discount; or

• (b) there are two or more residents of the dwelling and each of them except one falls to be disregarded for those purposes.

• (2) The amount of council tax payable in respect of a chargeable dwelling and any day shall be subject to a discount equal to twice the appropriate percentage of that amount if on that day—

• (a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (b) there are one or more residents of the dwelling and each of them falls to be disregarded for the purposes of discount.

• (3) In this section “the appropriate percentage” means 25 per cent. or, if the Secretary of State by order so provides in respect of the financial year in which the day falls, such other percentage as is specified in the order.

• (4) No order under subsection (3) above shall be made unless a draft of the order has been laid before and approved by resolution of the House of Commons.

• (5) Schedule 1 to this Act shall have effect for determining who shall be disregarded for the purposes of discount.

Reduced amounts

80

• (1) The Secretary of State may make regulations as regards any case where—

• (a) a person is liable to pay an amount to a localauthority in respect of council tax for any financial year which is prescribed; and

• (b) prescribed conditions are fulfilled.

• (2) The regulations may provide that the amount he is liable to pay shall be an amount which—

• (a) is less than the amount it would be apart from the regulations; and

• (b) is determined in accordance with prescribed rules.

• (3) This section applies whether the amount mentioned in subsection (1) above is determined under section 78 above or under that section read with section 79 above.

• (4) The conditions mentioned in subsection (1) above may be prescribed by reference to such factors as the Secretary of State thinks fit; and in particular such factors may include the making of an application by the person concerned and all or any of—

• (a) the factors mentioned in subsection (5) below; or

• (b) the factors mentioned in subsection (6) below.

• (5) The factors mentioned in subsection (4)(a) above are—

• (a) community charges for a period before 1st April 1993;

• (b) the circumstances of, or other matters relating to, the person concerned;

• (c) an amount—

• (i) relating to the local authority whose council tax constitutes the amount referred to in subsection (1) above;

• (ii) which is specified, or is to be specified, in a report laid, or to be laid, before the House of Commons;

• (d) such other amounts as may be prescribed or arrived at in a prescribed manner.

• (6) The factors referred to in subsection (4)(b) above are—

• (a) a disabled person having his sole or main residence in the dwelling concerned;

• (b) the circumstances of, or other matters relating to, that person;

• (c) the physical characteristics of, or other matters relating to, that dwelling.

• (7) The rules mentioned in subsection (2) above may be prescribed by reference to such factors as the Secretary of State thinks fit; and in particular such factors may include all or any of the factors mentioned in subsection (5) or subsection (6) (b) or (c) above.

• (8) Without prejudice to the generality of section 113(2) below, regulations under this section may include—

• (a) provision requiring the Secretary of State to specify in a report, for the purposes of the regulations, an amount in relation to each local authority;

• (b) provision requiring him to lay the report before the House of Commons;

• (c) provision for the review of any prescribed decision of a local authority relating to the application or operation of the regulations;

• (d) provision that no appeal may be made to the First-tier Tribunal for Scotland in respect of such a decision, notwithstanding section 81(1) below.

• (9) To the extent that he would not have power to do so apart from this subsection, the Secretary of State may—

• (a) include in regulations under this section such amendments of any social security instrument as he thinks expedient in consequence of the regulations under this section;

• (b) include in any social security instrument such provision as he thinks expedient in consequence of regulations under this section.

• (10) In subsection (9) above “social security instrument” means

• (a) an order or regulations made, or falling to be made, by the Secretary of State under the Social Security Acts; or

• (b) regulations made, or falling to be made, under Part 4 of the Welfare Reform Act 2012.

Appeals

Appeal to valuation appeal committee

81

• (1) A person may appeal to the First-tier Tribunal for Scotland if he is aggrieved by—

• (a) any decision of a localauthority that a dwelling is a chargeable dwelling, or that he is liable to pay council tax in respect of such a dwelling; or

• (b) any calculation made by a localauthority of an amount which he is liable to pay to the authority in respect of council tax,

and the First-tier Tribunal for Scotland shall make such decision as they think just.

• (2) In subsection (1) above the reference to any calculation of an amount includes a reference to any estimate of the amount.

• (3) Subsection (1) above shall not apply where the grounds on which the person concerned is aggrieved fall within such category or categories as may be prescribed.

• (4) No appeal may be made under subsection (1) above unless—

• (a) the aggrieved person serves a written notice under this subsection; and

• (b) one of the conditions mentioned in subsection (7) below is fulfilled.

• (5) A notice under subsection (4) above must be served on the localauthority concerned.

• (6) A notice under subsection (4) above must state the matter by which and the grounds on which the person is aggrieved.

• (7) The conditions are that—

• (a) the aggrieved person is notified in writing, by the authority on which he served the notice, that the authority believes the grievance is not well founded, but the person is still aggrieved;

• (b) the aggrieved person is notified in writing, by the authority on which he served the notice, that steps have been taken to deal with the grievance, but the person is still aggrieved;

• (c) the period of two months, beginning with the date of service of the aggrieved person’s notice, has ended without his being notified under paragraph (a) or (b) above.

• (8) Where a notice under subsection (4) above is served on an authority, the authority shall—

• (a) consider the matter to which the notice relates;

• (b) include in any notification under subsection (7)(a) above the reasons for the belief concerned;

• (c) include in any notification under subsection (7)(b) above a statement of the steps taken.

Appeal procedure

82

• (1) The Secretary of State may by regulations make provision for the procedure to be followed in appeals under this Part to the First-tier Tribunal for Scotland.

• (2) Regulations under this section may include provision—

• (a) as to the time within which any proceedings before the First-tier Tribunal for Scotland are to be instituted;

• (b) for requiring persons to attend to give evidence and produce documents and for granting to any person such recovery of documents as might be granted by the Court of Session; and

• (c) as to the manner in which any decision of the First-tier Tribunal for Scotland is to be implemented.

• (3) Any person who fails to comply with any requirement imposed by regulations under paragraph (b) of subsection (2) above shall be guilty of an offence and liable on summary conviction to a fine not exceeding level 1 on the standard scale.

• (4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (5) Neither section 1(3A) of the Lands Tribunal Act 1949 nor section 15 of the Local Government (Financial Provisions) (Scotland) Act 1963 shall apply to appeals to or from the First-tier Tribunal for Scotland under this Part.

• (6) It shall be a defence for a person charged with an offence under subsection (3) above to prove that he had a reasonable excuse for acting as he did.

New dwellings

Completion of new dwellings

83

• (1) Schedule 6 to this Act (which makes provision with respect to the determination of a day as the completion day in relation to a new building which, or any part of which, will constitute or constitutes a dwelling) shall have effect.

• (2) A dwelling in a new building shall be deemed for the purposes of this Part to have come into existence on the day determined under that Schedule as the completion day in respect of that building, whether or not the building is completed on that day.

• (3) Where—

• (a) a day is determined under that Schedule as the completion day in relation to a new building; and

• (b) the building is one produced by the structural alteration of a building which consists of one or more existing dwellings,

the existing dwelling or dwellings shall be deemed for the purposes of this Part to have ceased to exist on that day.

• (4) Any reference in this section or that Schedule to a new building includes a reference to a building produced by the structural alteration of an existing building where—

• (a) the existing building constitutes a dwelling which, by virtue of the alteration, becomes, or becomes part of, a different dwelling or different dwellings; or

• (b) the existing building does not, except by virtue of the alteration, constitute a dwelling.

• (5) Any reference in this section or that Schedule to a building includes a reference to a part of a building.

Valuation lists

Compilation and maintenance of valuation lists

84

• (1) In accordance with this Part, the local assessor for each . . . council shall compile, and then maintain, a list for that council (to be known as the “valuation list”).

• (2) A valuation list must show, for each day for which it is in force—

• (a) each dwelling which is situated in the . . . council’s area; and

• (b) which of the valuation bands mentioned in section 74(2) above is applicable to the dwelling.

• (3) A list must also contain such information about dwellings shown in it as may be prescribed.

• (4) The omission from a list of any matter required to be included in it shall not of itself render the list invalid, so far as any other matter contained in it is concerned.

• (5) Any rules as to Crown exemption which would have applied apart from this subsection shall not prevent a list showing a dwelling, showing the valuation band applicable to a dwelling and containing any prescribed information about a dwelling.

• (6) A list must be compiled on 1st April 1993 and shall come into force on that day.

• (7) Before a list is compiled the local assessor must take such steps as are reasonably practicable in the time available to ensure that it is accurately compiled on 1st April 1993.

• (8) Any valuation of a dwelling carried out by the local assessor in pursuance of subsection (7) above shall be carried out in accordance with section 86(2) below.

• (9) The local assessor shall maintain the valuation list for so long as is necessary for the purposes of this Part.

• (10) In this Part “local assessor” means the assessor appointed under section 27 (appointment of assessors) of the Local Government etc. (Scotland) Act 1994 for each valuation area; and any depute assessor appointed under that section shall have all the functions of a local assessor under this Part.

Distribution of lists

85

• (1) At the following times, namely—

• (a) not later than 1st September 1992; and

• (b) not earlier than 15th November 1992 and not later than 1st December 1992,

the local assessor shall send to each council for which he has been appointed to act as local assessor a copy of the list which he proposes (on the information then before him) to compile for that council’s area.

• (2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (3) As soon as reasonably practicable after receiving a copy of a list under subsection (1)(b) above the . . . council shall deposit it at their principal office and take such steps as they think fit for giving notice of it.

• (4) As soon as reasonably practicable after compiling a list the local assessor shall . . . send to each council for which he has been appointed to act as local assessor a copy of the list compiled for that council’s area; . . .

• (b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (5) As soon as reasonably practicable after receiving a copy of a list under subsection (4) above the . . . council shall deposit it at their principal office.

• (6) The local assessor shall, as soon as is reasonably practicable after 1st April in each year, send a copy of the valuation list as in force on that date to the Keeper of the Records of Scotland for preservation by him.

Valuation of dwellings

86

• (1) In order to enable him to compile a valuation list for his area under section 84 above, a local assessor shall, in accordance with the provisions of this Part, carry out a valuation of such of the dwellings in his area as he considers necessary or expedient for the purpose of determining which of the valuation bands mentioned in section 74(2) above applies to each dwelling in his area.

• (2) The valuation shall be carried out by reference to 1st April 1991 and on such assumptions and in accordance with such principles as may be prescribed.

• (3) Where it appears to a local assessor that, having regard to the assumptions and principles mentioned in subsection (2) above, and to any directions given under subsection (5) below, a dwelling falls clearly within a particular valuation band, he need not carry out an individual valuation of that dwelling.

• (4) Subject to subsection (5) below, the local assessor shall carry out the valuation in the . . . area for which he has been appointed as assessor.

• (5) A local assessor shall comply with such directions as may be given in relation to the valuation by the Scottish Ministers.

• (6) The Scottish Ministers may, for the purpose of preparing any directions under subsection (5) above, make such investigations and set up such facilities as appear to them to be appropriate.

• (7) A local assessor may appoint persons to assist him.

• (8) A local assessor may disclose to a person appointed by him under subsection (7) above any information available to him or obtained by him in the exercise of the powers conferred by section 90 below.

• (9) If any person to whom any information is disclosed by virtue of subsection (8) above uses or discloses the information, in whole or in part, otherwise than for the purposes of the valuation, he shall be guilty of an offence and liable—

• (a) on conviction on indictment, to imprisonment for a term not exceeding two years or a fine or both; and

• (b) on summary conviction, to imprisonment for a term not exceeding six months or a fine not exceeding the statutory maximum or both.

• (10) A . . . council shall secure the provision of sufficient staff, accommodation and other resources (including sums for the payment of persons appointed by the local assessor to assist him) to enable the local assessor to carry out his functions.

• (11) The Secretary of State may, with the consent of the Treasury, make grants of such amounts as he may, with such consent, determine to . . .councils towards such of their expenditure under this section as he considers to have been reasonably incurred.

Alteration of lists

87

• (1) The Secretary of State may make regulations about the alteration by local assessors of valuation lists which have been compiled under this Part; and subsections (2) to (10) below shall apply for the purposes of this subsection.

• (2) The regulations may include provision that where a local assessor intends to alter the list with a view to its being accurately maintained, he shall not alter it unless prescribed conditions (as to notice or otherwise) are fulfilled.

• (3) The regulations may include provision that any valuation of a dwelling carried out in connection with a proposal for the alteration of the list shall be carried out in accordance with section 86(2) above.

• (4) The regulations may include provision that no alteration shall be made of a valuation band shown in the list as applicable to any dwelling unless—

• (a) since the valuation band was first shown in the list as applicable to the dwelling—

• (i) there has been a material increase in the value of the dwelling and it, or any part of it, has subsequently been sold; or

• (ii) there has been a material reduction in the value of the dwelling,

and (in either case) prescribed conditions are fulfilled; or

• (b) the local assessor is satisfied that—

• (i) a different valuation band should have been determined by him as applicable to the dwelling; or

• (ii) the valuation band shown in the list is not that determined by him as so applicable; or

• (c) the assessor has, under Schedule 5 to this Act, added, amended or deleted an apportionment note relating to any lands and heritages included in the valuation roll; or

• (d) there has been a successful appeal under this Act against the valuation band shown in the list.

• (5) The regulations may include provision—

• (a) as to who (other than a local assessor) may make a proposal for the alteration of the list with a view to its being accurately maintained;

• (b) as to the manner and circumstances in which a proposal may be made and the information to be included in a proposal;

• (c) as to the period within which a proposal must be made;

• (d) as to the procedure for and subsequent to the making of a proposal;

• (e) as to the circumstances within which and the conditions upon which a proposal may be withdrawn; and

• (f) requiring the local assessor to inform other prescribed persons of the proposal in a prescribed manner.

• (6) The regulations may include provision that, where there is a disagreement between the local assessor and another person making a proposal for the alteration of a list—

• (a) about the validity of the proposal; or

• (b) about the accuracy of the list,

an appeal may be made to the First-tier Tribunal for Scotland.

• (7) The regulations may include—

• (a) provision as to the period for which or day from which an alteration of a list is to have effect (including provision that it is to have retrospective effect);

• (b) provision requiring a list to be altered so as to indicate the effect (retrospective or otherwise) of the alteration;

• (c) provision requiring the local assessor to inform prescribed persons of an alteration within a prescribed period;

• (d) provision requiring the local assessor to keep for a prescribed period a record of the state of the list before the alteration was made.

• (8) The regulations may include provision as to financial adjustments to be made as a result of alterations, including—

• (a) provision requiring payments or repayments to be made; and

• (b) provision as to the recovery (by deduction or otherwise) of sums due.

• (9) The regulations may include provision that where—

• (a) a local assessor has informed a . . . council of an alteration to a list; and

• (b) a copy of the list has been deposited by that authority under section 85(5) above,

the authority must alter the copy accordingly.

• (10) In this section—

• “material increase”, in relation to the value of a dwelling, means any increase which is caused (in whole or in part) by any building, engineering or other operation carried out in relation to the dwelling, whether or not constituting development for which planning permission is required;

• “material reduction”, in relation to the value of a dwelling, means any reduction which is caused (in whole or in part) by the demolition of any part of the dwelling, any change in the physical state of the dwelling’s locality or any adaptation of the dwelling to make it suitable for use by a physically disabled person.

Compilation and maintenance of new lists

88

• (1) This section applies where the Secretary of State makes an order under subsection (3)(b) of section 74 above providing that, as regards financial years beginning on or after such date as is specified in the order, valuation bands so specified shall be substituted for those for the time being effective for the purposes of subsection (2) of that section.

• (2) For the purpose of—

• (a) requiring local assessors to compile, and then maintain, new valuation lists for those financial years; and

• (b) facilitating the compilation and maintenance by the local assessors of those lists,

the provisions of this Part shall have effect with the modifications mentioned in subsection (3) below.

• (3) The modifications are—

• (a) for the date specified in section 84(6) and (7) above there shall be substituted the date specified in the order; and

• (b) for the dates specified in sections 85(1) and 86(2) above there shall be substituted such dates as are specified in an order made by the Secretary of State under this subsection.

Valuation lists: supplemental

Powers of entry

89

• (1) Subject to subsection (2) below, if a local assessor needs to value a property for the purpose of carrying out any functions conferred or imposed on him by or under this Part, he may enter on, survey and value the property.

• (2) At least three clear days’ notice in writing of the proposed exercise of the power must be given to the occupier; and there shall be disregarded for this purpose any day which is—

• (a) a Saturday, a Sunday, Christmas Day or Good Friday; or

• (b) a day which is a bank holiday under the Banking and Financial Dealings Act 1971 in Scotland.

• (3) Any person who wilfully delays or obstructs a person in the exercise of a power under this section shall be guilty of an offence and liable on summary conviction to a fine not exceeding level 2 on the standard scale.

Information about properties

90

• (1) This section makes provision in relation to the carrying out by the local assessor of any functions conferred or imposed on him by or under this Part.

• (2) The local assessor shall have access to and the use of any information available to—

• (a) the assessor for the purposes of the Valuation Acts;

• (b) the community charges registration officer; or

• (c) the electoral registration officer,

for his area.

• (3) In any case where—

• (a) a notice is served by a local assessor on a . . . council, a housing body or on any other person prescribed for the purposes of this section; and

• (b) the notice requests the supply of information of a description specified in the notice; and

• (c) the information relates to property and is information which the local assessor reasonably believes will assist him in carrying out any of his functions under this Part,

the council or other person shall supply the information requested, and shall do so in such form and manner and at such time as the local assessor specifies in the notice.

• (4) For the purpose of carrying out any of his functions under this Part, a local assessor may serve on a person who is or has been an owner or occupier of any dwelling in his area a notice—

• (a) requesting him to supply to the local assessor information which is of a description specified in the notice; and

• (b) stating that the local assessor believes the information requested will assist him in carrying out those functions.

• (5) A person on whom a notice is served under subsection (4) above shall supply the information requested if it is in his possession or control, and shall do so in such form and manner as is specified in the notice and within the period of 21 days beginning with the day on which the notice is served.

• (6) If a person on whom a notice has been served under subsection (4) above fails to comply with subsection (5) above, he shall be guilty of an offence and liable on summary conviction to a fine not exceeding level 2 on the standard scale.

• (7) If, in supplying information in purported compliance with subsection (5) above, a person on whom a notice has been served under subsection (4) above—

• (a) makes a statement which he knows to be false in a material particular; or

• (b) recklessly makes a statement which is false in a material particular,

he shall be guilty of an offence and liable on summary conviction to imprisonment for a term not exceeding 3 months or a fine not exceeding level 3 on the standard scale or both.

• (8) If in the course of the exercise of their functions any information comes to the notice of a local authority which they consider would assist the local assessor in carrying out any of his functions under this Part, they shall give him that information.

• (9) It shall be a defence for a person charged with an offence under subsection (6) above to prove that he had a reasonable excuse for acting as he did.

Information about lists

91

• (1) A person may require a local assessor to give him access to such information as will enable him to establish what is the state of a list, or has been its state at any time since it came into force, if—

• (a) the local assessor is maintaining the list; and

• (b) the list is in force or has been in force at any time in the preceding 5 years.

• (2) A person may require a localauthority to give him access to such information as will enable him to establish what is the state of a copy of a list, or has been its state at any time since it was deposited, if—

• (a) the authority has deposited the copy under section 85(5) above; and

• (b) the list is in force or has been in force at any time in the preceding 5 years.

• (3) A person may require a localauthority to give him access to such information as will enable him to establish what is the state of a copy of a proposed list if—

• (a) the authority has deposited the copy under section 85(3) above; and

• (b) the list itself is not yet in force.

• (4) A requirement under subsection (1), (2) or (3) above must be complied with at a reasonable time and place and without payment being sought; but the information may be in documentary or other form, as the person or authority of whom the requirement is made thinks fit.

• (5) Where access is given under this section to information in documentary form the person to whom access is given may—

• (a) make copies of (or of extracts from) the document;

• (b) require a person having custody of the document to supply to him a photographic copy of (or of extracts from) the document.

• (6) Where access is given under this section to information in a form which is not documentary the person to whom access is given may—

• (a) make transcripts of (or of extracts from) the information;

• (b) require a person having control of access to the information to supply to him a copy in documentary form of (or of extracts from) the information.

• (7) If a reasonable charge is required for a facility under subsection (5) or (6) above, the subsection concerned shall not apply unless the person seeking to avail himself of the facility pays the charge.

• (8) If a person having custody of a document containing, or having control of access to, information access to which is sought under this section—

• (a) intentionally obstructs a person in exercising a right under subsection (1), (2), (3), (5)(a) or (6)(a) above; or

• (b) refuses to comply with a requirement under subsection (5)(b) or (6)(b) above,

he shall be guilty of an offence and liable on summary conviction to a fine not exceeding level 2 on the standard scale.

• (9) It shall be a defence for a person charged with an offence under subsection (8) above to prove that he had a reasonable excuse for acting as he did.

Information about proposals and appeals

92

• (1) A person may, at a reasonable time and without making payment, inspect any proposal made or notice of appeal given under regulations made under section 87 above, if made or given as regards a list which is in force when inspection is sought or has been in force at any time in the preceding five years.

• (2) A person may—

• (a) make copies of (or of extracts from) a document mentioned in subsection (1) above; or

• (b) require a person having custody of such a document to supply to him a photographic copy of (or of extracts from) the document.

• (3) If a reasonable charge is required for a facility under subsection (2) above, that subsection shall not apply unless the person seeking to avail himself of the facility pays the charge.

• (4) If a person having custody of a document mentioned in subsection (1) above—

• (a) intentionally obstructs a person in exercising a right under subsection (1) or (2)(a) above; or

• (b) refuses to supply a copy to a person entitled to it under subsection (2)(b) above,

he shall be guilty of an offence and liable on summary conviction to a fine not exceeding level 2 on the standard scale.

• (5) It shall be a defence for a person charged with an offence under subsection (4) above to prove that he had a reasonable excuse for acting as he did.

Setting of the tax

Setting of council tax

93

• (1) In respect of the financial year 1993-94 and each subsequent financial year, a local authority shall—

• (a) set an amount of regional, islands or district council tax, as appropriate to be paid in respect of a chargeable dwelling in their area listed in valuation band D (whether or not there is such a dwelling in their area) as specified in section 74(2) above;

• (b) determine the amount of council tax to be paid in respect of a chargeable dwelling in each of the other valuation bands specified in that section in accordance with the proportion mentioned in subsection (1) of that section,

and references in this Part to the setting of a council tax or of an amount of council tax shall be construed as references to the setting of the amount mentioned in paragraph (a) above.

• (2) A local authority shall set its council tax before 11th March in the financial year preceding that for which it is set but it is not invalid merely because it is set on or after that date.

• (3) The amounts mentioned in paragraphs (a) and (b) of subsection (1) above shall be such as will provide sufficient money to meet such part of the total estimated expenses to be incurred by that authority during the financial year in respect of which the amount is set as falls to be met out of their council tax, together with such additional sum as is, in their opinion, required—

• (a) to cover expenses previously incurred;

• (b) to meet contingencies;

• (c) to meet any expenses which may fall to be met before the money to be received in respect of their council tax for the next following financial year will become available.

• (4) In calculating, for the purposes of subsection (3) above, such part of the total estimated expenses to be incurred by a local authority as falls to be met out of council tax, account shall be taken of any means by which those expenses may otherwise be met or provided for but not of any amounts in such fund (other than the local authority’s general fund) as is established by the authority under regulations made for the purposes of this subsection.

• (5) Regulations made under subsection (4) above shall specify what kind of sums are to be paid into or out of the fund established under the regulations.

• (6) A statutory instrument containing regulations under subsection (4) shall be made by the Scottish Ministers and subject to annulment in pursuance of a resolution of the Scottish Parliament.

Substituted and reduced settings

94

• (1) Subject to subsection (3) below, a local authority may set, in substitution for an amount of council tax already set or deemed to have been set, a lesser amount of council tax for the same financial year.

• (2) Schedule 7 to this Act has effect for the purpose of making provision as to the reduction of council tax where the Secretary of State is satisfied, in accordance with that Schedule, that the total estimated expenses mentioned in section 93(3) above of a local authority are excessive or that an increase in those expenses is excessive.

• (3) A local authority may not set a substitute amount of council tax during the period between the approval by the House of Commons of a report in respect of that authority made by the Secretary of State under paragraph 1 of that Schedule and the setting or deemed setting of a reduced amount of council tax under paragraph 3 of that Schedule.

• (4) Section 93(2) above shall not apply for the purposes of this section.

• (5) A local authority who, in respect of any financial year, set (or are deemed to have set) a substituted or reduced council tax shall neither wholly nor partially offset the difference between—

• (a) the amount produced by that substituted or reduced setting; and

• (b) the amount which would have been produced had they not substituted or reduced their setting,

with sums advanced from their loans fund established under Schedule 3 to the 1975 Act:

• (6) If the Secretary of State is of the opinion that subsection (5) above, or any term or condition imposed under the proviso thereto, has been contravened, the local authority shall, on such opinion being intimated to them, reimburse their loans fund forthwith or within such time as the Secretary of State may allow.

• (7) Anything paid by reference to one setting of council tax shall be treated as paid by reference to a substitute setting under subsection (1) above or a reduced setting or deemed setting by virtue of paragraph 3 of Schedule 7 to this Act.

• (8) Where a person has paid by reference to one setting of council tax more than is due under a substituted or reduced setting—

• (a) the balance shall be repaid to the person if he so requires;

• (b) in any other case the balance shall (as the localauthority determine) either be repaid to the person or be credited against any subsequent liability of the person to pay in respect of any council tax due to the authority.

• (9) Where—

• (a) a substitute amount of council tax has been set under subsection (1) above; or

• (b) a reduced amount of council tax has been set or been deemed to have been set under paragraph 3 of that Schedule,

the . . .council shall levy and collect that substituted or reduced amount in place of the previous amount of council tax . . ..

District council tax: setting and collection

95

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Information

96

• (1) Within 21 days after setting a council tax, a local authority shall publish in at least one newspaper circulating in their area a notice of—

• (a) the provision of this Act under which the council tax has been set; and

• (b) the amounts payable in respect of chargeable dwellings in each valuation band.

• (2) Failure to comply with subsection (1) above does not make the setting of an amount invalid.

Levying and collection of the tax

Levying and collection of council tax

97

• (1) A local authority shall levy and collect the council tax set by them in respect of their area.

• (2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (3) Schedule 2 to this Act (which contains provisions about administration, including collection) shall have effect.

• (4) Schedule 3 to this Act (which contains provisions about civil penalties) shall have effect.

• (5) Schedule 8 to this Act (which contains provisions about the recovery of sums due, including sums due as penalties) shall have effect.

Miscellaneous and supplemental

Information required by Secretary of State

98

• (1) Subsection (2) below applies where—

• (a) the Secretary of State serves a notice on a local authority requiring them to supply to the Secretary of State information specified in the notice;

• (b) the information is in the possession or control of the authority and was obtained by them for the purpose of carrying out their functions under this Act; and

• (c) the information is not personal information.

• (2) The authority shall supply the information required, and shall do so in such form and manner and at such time as the Secretary of State specifies in the notice.

• (3) Personal information is information which relates to an individual (living or dead) who can be identified from that information or from that and other information supplied by the authority; and personal information includes any expression of opinion about the individual and any indication of the intentions of any person in respect of the individual.

Interpretation of Part II

99

• (1) In this Part and in sections 107 to 112 below, unless the context otherwise requires—

• “the 1947 Act” means the Local Government (Scotland) Act 1947;

• “the 1956 Act” means the Valuation and Rating (Scotland) Act 1956;

• . . .

• “the 1973 Act” means the Local Government (Scotland) Act 1973;

• “the 1975 Act” means the Local Government (Scotland) Act 1975;

• “the 1980 Act” means the Water (Scotland) Act 1980;

• “the Valuation Acts” means the Lands Valuation (Scotland) Act 1854, the Acts amending that Act, and any other enactment relating to valuation;

• “apportionment note” has the meaning assigned to it in paragraph 1 of Schedule 5 to this Act;

• “council tax” shall be construed in accordance with the provisions of section 70(1) above;

• . . .

• . . .

• “local authority” means a council constituted under section 2 of the Local Government etc. (Scotland) Act 1994; and “council” shall be construed accordingly;

• “housing body” means—. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .a development corporation (within the meaning of the New Towns (Scotland) Act 1968); orScottish Homes;

• “part residential subjects” means lands and heritages which are used partly as the sole or main residence of any person, other than—dwellings (except the residential part of part residential subjects);such other class or classes of lands and heritages as may be prescribed;

• ...

• ...

• “rateable value” shall be construed in accordance with the provisions of section 6 of the 1956 Act;

• “resident”, in relation to any dwelling, means an individual who has attained the age of 18 years and has his sole or main residence in the dwelling; and cognate expressions shall be construed accordingly;

• ...

• ...

• (2) In this Part and sections 107 to 112 below and in any other enactment, whether passed or made before or after the passing of this Act, and unless the context otherwise requires—

• (a) the word “rate” shall mean—

• (i) the non-domestic rate;

• (ii) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (iii) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (b) the expression “non-domestic rate” shall be construed in accordance with the provisions of section 37 of the 1975 Act;

• (c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (d) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

and cognate expressions shall be construed accordingly.

• (3) In this Part—

• (a) any reference to dwellings listed in a particular valuation band shall be construed in accordance with section 74(5) above; and

• (b) any reference to an amount payable in respect of council tax for any financial year includes a reference to an amount payable in respect of council tax for any period falling within that year.

Part III — Community Charges

Abolition of community charges

100

• (1) No person shall be subject to a community charge in respect of any day falling after 31st March 1993.

• (2) In this section “community charge” means—

• (a) in relation to England and Wales, any community charge provided for by the 1988 Act;

• (b) in relation to Scotland, any community charge or community water charge provided for by the 1987 Act.

Transitory exemption for school leavers

101

• (1) After paragraph 5 of Schedule 1 to the 1988 Act (personal community charge: exemption) there shall be inserted the following paragraph—

(5A) A person is an exempt individual on a particular day if— (a) he is aged under 20 on the day, (b) the day falls within the period of 6 months beginning with 1 May 1992, (c) immediately before that date he was undertaking a qualifying course of education, and (d) the course was not undertaken in consequence of an office or employment held by him.

• (2) After sub-paragraph (1) of paragraph 6A of Schedule 1A to the 1987 Act (personal community charge: exemption) there shall be inserted the following sub-paragraph—

(1A) If such a person as is mentioned in sub-paragraph (1) above ceases to undertake such a course of education on or after 30th April 1992, he shall continue to be exempt until the start of the earlier of the following days— (a) 1st November 1992, (b) his twentieth birthday.

Transitory enforcement provisions for England and Wales

102

• (1) Schedule 4 to the 1988 Act (community charges: enforcement) shall be amended as follows.

• (2) In paragraph 7 (distress), after sub-paragraph (3) there shall be inserted the following sub-paragraph—

(3A) The regulations may include provision that— (a) no person shall make a distress unless he is an officer of the authority concerned, or he is a person of a prescribed description and any prescribed conditions are fulfilled; (b) no person making a distress shall seize goods of a prescribed description.

• (3) In paragraph 8 (commitment to prison), in sub-paragraph (1)(a), for the words “it appears to the authority that no (or insufficient) goods of the debtor can be found" there shall be substituted the words “ the person making the distress reports to the authority that he was unable (for whatever reason) to find any or sufficient goods of the debtor ”.

• (4) After paragraph 13 there shall be inserted the following paragraph—

(13A) (1) Regulations under this Schedule may include provision that, in any proceedings before a magistrates’ court under any provision included by virtue of the preceding provisions of this Part of this Schedule— (a) a statement contained in a document of record shall be admissible as evidence of any fact stated in it of which direct oral evidence would be admissible; and (b) a certificate which is made with respect to a document of record produced by a computer and purports to be signed by a responsible person shall be admissible as evidence of anything which is stated in it to the best of his information and belief. (2) In this paragraph— - “document of record” means a document constituting or forming part of a record compiled by the authority concerned; - “responsible person” means a person occupying a responsible position in relation to the operation of the computer; - “statement” includes any representation of fact, whether made in words or otherwise.

• (5) In paragraph 15 (joint and several liability), in sub-paragraph (3), for the words “it appears to the authority concerned that no (or insufficient) goods of that person can be found" there shall be substituted the words “ the person making the distress reports to the authority that he was unable (for whatever reason) to find any or sufficient goods of the chargeable person ”.

Part IV — Miscellaneous

Social security

Council tax benefit

103

Schedule 9 to this Act (which amends the Social Security Acts so as to make provision for benefit in respect of council tax in Great Britain) shall have effect.

English and Welsh provisions

Non-domestic rating, grants and funds

104

Schedule 10 to this Act (which amends the provisions of the 1988 Act relating to non-domestic rating, grants and funds) shall have effect.

Grants to voluntary organisations

105

In section 48 of the Local Government Act 1985 (grants to voluntary organisations), after subsection (4) there shall be inserted the following subsection—

(4A) The Secretary of State may by order provide that if— (a) a scheme requires the total expenditure to be incurred under the scheme in any financial year— (i) in the making of grants; and (ii) in the discharging by the designated council of its functions under the scheme, to be approved in accordance with the scheme by some or all of the constituent councils; and (b) the total expenditure to be incurred in any financial year is not approved as required by the scheme before such date as may be specified in relation to that financial year in the order, the constituent councils shall be deemed, subject to any order which has been or may be made under subsection (5) below, all to have given their approval for that financial year to total expenditure of an amount equal to the amount that was approved or, as the case may be, deemed to have been approved for the preceding financial year.

Council tax and community charges: restrictions on voting

106

• (1) This section applies at any time to a member of a local authority, or a member of a committee of a local authority or of a joint committee of two or more local authorities (including in either case a sub-committee), or a council manager within the meaning of section 11(4)(b) of the Local Government Act 2000, if at that time—

• (a) a sum falling within paragraph 1(1)(a) of Schedule 4 to this Act; or

• (b) a sum falling within paragraph 1(1)(a), (b), (d) or (ee) of Schedule 4 to the 1988 Act (corresponding provisions with respect to community charges),

has become payable by him and has remained unpaid for at least two months.

• (2) Subject to subsection (5) below, if a member or a council manager to whom this section applies is present at a meeting of the authority or committee or in the case of an authority which are operating executive arrangements the executive of that authority or any committee of that executive at which any of the following matters is the subject of consideration, namely—

• (a) any calculation required by Chapter III, IV , 4ZA or IVA of Part I of this Act;

• (b) any recommendation, resolution or other decision which might affect the making of any such calculation; or

• (c) the exercise of any functions under Schedules 2 to 4 to this Act or Schedules 2 to 4 to the 1988 Act (corresponding provisions with respect to community charges),

he shall at the meeting and as soon as practicable after its commencement disclose the fact that this section applies to him and shall not vote on any question with respect to the matter.

• (2A) In the case of an authority which are operating executive arrangements, if or to the extent that any matter listed in paragraphs (a), (b) or (c) of subsection (2) is the responsibility of the executive of that authority, no member of the executive to whom this section applies , and no assistant to the executive (within the meaning of paragraph 3A of Schedule 1 to the Local Government Act 2000) to whom this section applies, shall take any action or discharge any function with respect to that matter.

• (3) If a person fails to comply with subsection (2) above, he shall for each offence be liable on summary conviction to a fine not exceeding level 3 on the standard scale, unless he proves that he did not know—

• (a) that this section applied to him at the time of the meeting; or

• (b) that the matter in question was the subject of consideration at the meeting.

• (4) A prosecution for an offence under this section shall not be instituted except by or on behalf of the Director of Public Prosecutions.

• (5) Subsections (1) to (3) of section 97 of the Local Government Act 1972 (removal or exclusion of liability etc.) shall apply in relation to this section and any disability imposed by it as they apply in relation to section 94 of that Act and any disability imposed by that section.

• (6) In this section “local authority” has the same meaning as in sections 94 and 97 of the Local Government Act 1972.

Scottish provisions

Water and sewerage charges

107

• (1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (2) The 1980 Act shall have effect subject to the amendments made in Part IV of Schedule 11 to this Act.

Payments to local authorities by Secretary of State

108

• (1) The Secretary of State may, in respect of the financial year 1993-94 and each subsequent financial year—

• (a) make grants, (to be known as “revenue support grants”) to local authorities; and

• (b) distribute among local authorities the money recovered by way of non-domestic rates (“non-domestic-rate income”) in that financial year.

• (2) Schedule 12 to this Act has effect in relation to revenue support grant and the recovery and distribution of non-domestic rate income.

Council tax grants

109

• (1) If regulations under section 80 above have effect in respect of a financial year the Secretary of State may, with the consent of the Treasury, pay a grant to a local authority as regards that financial year.

• (2) The amount of the grant shall be such as the Secretary of State may with the consent of the Treasury determine.

• (3) A grant under this section shall be paid at such time, or in instalments of such amounts and at such times, as the Secretary of State may with the consent of the Treasury determine.

• (4) In making any payment of grant under this section the Secretary of State may impose such conditions as he may with the consent of the Treasury determine; and the conditions may relate to the repayment in specified circumstances of all or part of the amount paid.

• (5) In deciding whether to pay a grant under this section, and in determining the amount of any such grant, the Secretary of State shall have regard to his estimate of any amount which, in consequence of the regulations, the authority might reasonably be expected to lose, or to have lost, by way of payments in respect of council tax as it has effect for the financial year concerned.

Amendments to the 1975 Act in relation to non-domestic rates

110

• (1) After section 7 of the 1975 Act there shall be inserted the following section—

(7A) (1) The Secretary of State shall, in respect of the financial year 1993-94 and each subsequent financial year, prescribe for each local authority a rate which shall be their non-domestic rate in respect of that year. (2) Non-domestic rates shall be levied in accordance with section 7 of this Act by each rating authority in respect of lands and heritages— (a) which are subjects (other than part residential subjects) in respect of which there is an entry in the valuation roll, according to their rateable value or, where a rateable value has been prescribed or determined in respect of the lands and heritages under section 128 of the Local Government Finance Act 1988, according to that rateable value; or (b) which are part residential subjects, according to that part of their rateable value which is shown in the apportionment note as relating to the non-residential use of those subjects or, where a rateable value has been prescribed or determined in respect of the lands and heritages under section 128 of the Local Government Finance Act 1988, according to that part of that rateable value which is so shown in the apportionment note. (3) The rates prescribed under subsection (1) above shall be known— (a) in the case of the regional council, as the non-domestic regional rate; (b) in the case of the district council, as the non-domestic district rate; and (c) in the case of the islands council, as the non-domestic islands rate. (4) References (however expressed) in any enactment to the non-domestic rate determined by a local authority shall be construed as references to the non-domestic rate prescribed for the local authority under this section. (5) A statutory instrument containing any order under this section shall be subject to annulment in pursuance of a resolution of either House of Parliament.

• (2) For section 7A of the 1975 Act there shall be substituted the following section—

(7B) (1) The Secretary of State shall, in respect of the financial year following that in which this subsection comes into force and each subsequent financial year, prescribe a rate which shall be the non-domestic rate to be levied throughout Scotland in respect of that financial year. (2) Subject to subsection (3) below, non-domestic rates shall be levied in accordance with section 7 of this Act by each rating authority in respect of lands and heritages in their area, being lands and heritages— (a) which are subjects (other than part residential subjects) in respect of which there is an entry in the valuation roll, according to their rateable value or, where a rateable value has been prescribed or determined in respect of the lands and heritages under section 128 of the Local Government Finance Act 1988, according to that rateable value; or (b) which are part residential subjects, according to that part of their rateable value which is shown in the apportionment note as relating to the non-residential use of those subjects or, where a rateable value has been prescribed or determined in respect of the lands and heritages under section 128 of the Local Government Finance Act 1988, according to that part of that rateable value which is so shown in the apportionment note. (3) In the application of section 7 of this Act to the levying of the non-domestic rate prescribed under this section, for the words “to which the rate relates" in each of subsections (1) and (2) of that section there shall be substituted the words “of the rating authority". (4) References (however expressed) in any enactment to the non-domestic rate determined by a local authority shall be construed as references to the non-domestic rate prescribed under this section. (5) A statutory instrument containing any order under this section shall be subject to annulment in pursuance of a resolution of either House of Parliament.

• (3) In section 37 (interpretation) of the 1975 Act, in the definition of “non-domestic rate", for “section 7A" there shall be substituted “ section 7B ”.

• (4) For section 9A of the 1975 Act (as inserted by paragraph 13 of Schedule 12 to the 1988 Act) there shall be substituted the following section—

(9A) (1) Subject to regulations made under this section— (a) where any amount has been paid to a rating authority in respect of rates either— (i) in error; or (ii) in consequence of the entry on to the valuation roll of a valuation which is subsequently reduced, and the rating authority repay the amount, the authority shall also pay to the person to whom the repayment is made interest on the amount; and (b) where any amount has been repaid to any person by a rating authority either— (i) in error; or (ii) in consequence of the entry on to the valuation roll of a valuation which is subsequently increased, and the rating authority recover the amount, the authority may also recover from that person any interest paid on that amount. (2) The Secretary of State may by regulations make provision as to— (a) the circumstances in which interest is to be payable or recoverable by a rating authority; (b) the rate at which any interest is to be paid, or the manner in which such rate is to be determined; and (c) the date or dates from which, or by reference to which, any payment of interest is to run. (3) This section applies to any payments such as are mentioned in subsection (1) which were made— (a) after 1st April 1990; and (b) before the coming into force of this section, as it applies to such payments made after the coming into force of this section; but does not entitle any person to receive any payment of interest in respect of any such payment made before 1st April 1990. (4) Regulations made under this section may provide for the deduction from any sum paid by way of interest under or by virtue of this section of any sum previously paid under or by virtue of any other enactment by way of interest in respect of the same payment. (5) Regulations under this section— (a) may make different provision in relation to different cases or descriptions of case; (b) may include such transitional provisions as appear to the Secretary of State to be necessary or expedient; and (c) shall be made by statutory instrument subject to annulment in pursuance of a resolution of either House of Parliament.

Statutory and other references to rateable values etc

111

• (1) Where—

• (a) in any deed relating to heritable property executed before 1st April 1989 there is any provision which apportions any liability according to the assessed rental or, as the case may be, the gross annual, net annual or rateable value of any properties; and

• (b) all the properties involved in the apportionment appear in the valuation roll in force immediately before 1st April 1989; and

• (c) one or more of the properties constitute dwellings,

then, with effect from 1st April 1989, any reference to the assessed rental or, as the case may be, to any of those values in any such deed shall, unless the context otherwise requires, be construed as a reference to the net annual value or, as the case may be, to the gross annual, net annual or rateable value which appears in relation to any of those properties in the valuation roll in force immediately before that date.

• (2) Where in any document executed before 1st April 1989 there is a reference to the assessed rental or, as the case may be, to the gross annual, net annual or rateable value of any property which—

• (a) constitutes a dwelling; and

• (b) appears in the valuation roll in force immediately before 1st April 1989,

then, with effect from that date that reference shall, unless the context otherwise requires, be construed as a reference to the net annual value or, as the case may be, to the gross annual, net annual or rateable value which appears in relation to that property in the valuation roll in force immediately before that date.

• (3) Subject to subsection (4) below, where in any enactment (including an enactment contained in a subordinate instrument) there is a reference to the gross annual value, net annual value or rateable value of any property which constitutes a dwelling, then, with effect from 1st April 1989, that reference shall, unless the context otherwise requires, be construed as a reference to the gross annual value, net annual value or rateable value—

• (a) subject to subsection (6) below, which appears in relation to that property in the valuation roll in force immediately before that date; or

• (b) subject to subsection (7) below, in the case of such property which does not come into existence or occupancy as a dwelling until after that date, which would have appeared in the roll in respect of it had it been in existence or occupancy as such immediately before that date.

• (4) Where in any enactment (including an enactment contained in a subordinate instrument or an enactment which falls to be construed in accordance with subsection (3) above) there is a reference to a rate or rateable value or to any factor connected with rating, or valuation for rating, the Secretary of State may make regulations providing that the reference shall instead be such as is prescribed.

• (5) Regulations may provide as mentioned in subsection (4) above—

• (a) as regards such enactment, or enactments of such description, as may be prescribed;

• (b) in such way as the Secretary of State thinks fit (whether by amending enactments or otherwise).

• (6) Where, before or after 1st April 1989, there is a material change of circumstances, within the meaning of section 37(1) of the 1975 Act—

• (a) in relation to any such property as is mentioned in subsection (3)(a) above; and

• (b) in respect of which no alteration has been made to the valuation roll in force immediately before that date,

references in that subsection to the gross annual, net annual or rateable value of that property which appears in the roll in force immediately before that date shall be construed as references to the gross annual, net annual or rateable value which would have so appeared had that roll been altered to take account of that material change of circumstances.

• (7) Where there is a material change of circumstances, within the meaning of section 37(1) of the 1975 Act, in relation to any such property as is mentioned in subsection (3)(b) above, references in that subsection to the gross annual, net annual or rateable value of that property which would have appeared in respect of it in the roll in force immediately before 1st April 1989 shall be construed as references to the gross annual, net annual or rateable value which would have so appeared had that material change of circumstances been taken into account.

• (8) The assessor shall, at the request of any person and on payment of such fee as may be prescribed, certify—

• (a) what would have appeared in the valuation roll in force immediately before 1st April 1989 as the gross annual value, net annual value or rateable value of any such property as is mentioned in subsection (3)(b) above; or

• (b) what would have appeared in that roll as the gross annual value, net annual value or rateable value of any such property as is mentioned in subsection (3) above had that roll been altered to take account of any material change of circumstances, within the meaning of section 37(1) of the 1975 Act, occurring before or after that date.

• (9) An appeal shall lie—

• (a) against any certificate issued by the assessor under subsection (8) above; or

• (b) against any refusal by the assessor to issue a certificate under that subsection,

and the provisions of the Valuation Acts in regards to appeals and complaints shall apply, subject to such modifications and adaptations as may be prescribed, for the purposes of this subsection.

• (10) Without prejudice to section 35 of the Lands Valuation (Scotland) Act 1854 (which relates to the preservation of valuation rolls by the Keeper of the Records of Scotland), the assessor for each valuation area shall retain a copy of the valuation roll in force immediately before 1st April 1989 for the purposes of this Act; and the copy so retained shall be made available for public inspection at the assessor’s offices during ordinary business hours.

• (10A) For the purposes of subsection (10) above, on and after 1st April 1996 the valuation roll which an assessor for a valuation area constituted under section 27 of the Local Government etc. (Scotland) Act 1994 is required to retain shall be the valuation roll for every valuation area existing before that date any part of which lies within his valuation area.

• (11) Where the net annual value of any property does not appear, or would not have appeared, in the valuation roll in force immediately before 1st April 1989, references in this section to the appearance in that roll of the net annual value of that property shall be taken as references to the appearance of its rateable value.

• (12) For the purposes of this section “gross annual value", “net annual value" and “rateable value" shall continue to be construed in accordance with the provisions of section 6 of the 1956 Act as those provisions had effect immediately before 1st April 1989.

Council tax and community charges: restrictions on voting

112

• (1) This section applies at any time to a member of a local authority, or a member of a committee of a local authority or of a joint committee of two or more local authorities (including in either case a sub-committee), if at that time—

• (a) a sum falling within paragraph 1(1)(a) of Schedule 8 to this Act (including a sum falling within that paragraph by virtue of paragraph 11 of Schedule 11 to this Act) has become payable by him and has remained unpaid for at least two months; or

• (b) a sum falling within paragraph—

• (i) 4 or 5 of Schedule 2 (collection etc. of community charges); or

• (ii) 11 of Schedule 5 (as read with the said paragraphs 4 and 5),

to the 1987 Act has become payable by him and has remained unpaid for at least three months.

• (2) Subject to subsection (4) below, if a member to whom this section applies is present at a meeting of the authority or committee at which any of the following matters is the subject of consideration, namely—

• (a) the setting of council tax under section 93(1)(a) above;

• (b) the substitute setting of council tax under section 94(1) above;

• (c) a reduced or deemed setting under paragraph 3 of Schedule 7 to this Act;

• (d) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (e) the exercise of any functions under Schedule 2, 3 or 8 or paragraph 11 of Schedule 11 to this Act, or Schedule 2 or paragraph 11 of Schedule 5 to the 1987 Act,

he shall at the meeting and as soon as practicable after its commencement disclose the fact that this section applies to him and shall not vote on any question with respect to the matter.

• (3) If a person fails to comply with subsection (2) above, he shall be guilty of an offence, and shall for each offence be liable on summary conviction to a fine not exceeding level 3 on the standard scale, unless he proves that he did not know—

• (a) that this section applied to him at the time of the meeting; or

• (b) that the matter in question was the subject of consideration at the meeting.