Explanatory note

Schedule 4 to the Local Government (Scotland) Act 1975 provides for the remuneration of, and other expenses incurred by, the Commissioner for Local Administration in Scotland and his officers being met by “the body designated for Scotland” . The Secretary of State has designated the Commission for Local Authority Accounts in Scotland as that body.

These Regulations make new provision in relation to the financial year 1988-89 for the expenses incurred by that designated body in the discharge of its functions under Part II of the 1975 Act being met by regional and islands councils.

Regulation 3 provides that the expenses of the designated body, in relation to the financial year 1988-89, are to be met by regional and islands councils in proportion to their respective penny or standard penny rate products, whichever in each case is the higher for that year. These products are to be as first estimated by the Secretary of State for the purposes of section 12 of the Local Government (Scotland) Act 1966.

Regulation 4 provides for the payment to the designated body by each regional and islands council of instalments in respect of the amount due from them for the financial year 1988-89 under the Regulations.

The Regulations are limited to the financial year 1988-89 because there will no longer be penny or standard penny rate products for any subsequent financial year as a consequence of the Abolition of Domestic Rates Etc. (Scotland) Act 1987 (c. 47).

Regulation 5 revokes the Commissioner for Local Administration in Scotland (Expenses) Regulations 1975 in respect of the financial year 1988-89 and subsequent financial years.

Regulation 6 revokes the Commissioner for Local Administration in Scotland (Expenses) Amendment Regulations 1988 because it was discovered, after those Regulations had been made, that they contained an error. Those Regulations are therefore revoked on 21st February 1988 before they come into effect.