Explanatory note

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.