{
  "url": "https://openlegislation.uk/council-tax-administration-and-enforcement-scotland-regulations-1992/regulation-22",
  "json_url": "https://openlegislation.uk/council-tax-administration-and-enforcement-scotland-regulations-1992/regulation-22.json",
  "legislation": "uksi/1992/1332",
  "legislation_title": "The Council Tax (Administration and Enforcement) (Scotland) Regulations 1992",
  "legislation_url": "https://openlegislation.uk/council-tax-administration-and-enforcement-scotland-regulations-1992",
  "path": "regulation/22",
  "kind": "regulation",
  "number": "22",
  "heading": "Failure to pay instalments",
  "text": "(1) Subject to paragraph (2), where—\n(a) a notice under this Part has been served by a levying authority on a liable person;\n(b) instalments in respect of the council tax and the council water charge to which the notice relates are payable in accordance with Schedule 1 or an agreement under paragraph (4) of regulation 21; and\n(c) any such instalment is not paid in accordance with that Schedule or that agreement;\nthe levying authority shall serve a notice ( “reminder notice”) on the liable person stating—\n(i) the instalments required to be paid;\n(ii) the effect of paragraph (3) below; and\n(iii) where the notice is the second such notice as regards the relevant year, the effect of paragraph (4) below.\n(2) Nothing in paragraph (1) shall require the service of a reminder notice—\n(a) where all the instalments have fallen due; or\n(b) in the circumstances mentioned in paragraph (4).\n(3) If, within the period of 7 days beginning with the day on which a reminder notice is issued, the liable person fails to pay any instalments which are or will become due before the expiry of that period, the unpaid balance of the estimated amount specified in the notice referred to in sub-paragraph (a) of paragraph (1) shall become payable by him at the expiry of a further period of 7 days beginning with the day of the failure.\n(4) If, after making a payment in accordance with a reminder notice which is the second such notice as regards the relevant year, the liable person fails to pay any subsequent instalment as regards that year on or before the day on which it falls due, the unpaid balance of the estimated amount specified in the notice referred to in sub-paragraph (a) of paragraph (1) shall become payable by him on the day following the day of the failure.",
  "extent": "S",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 22 in force at 1.7.1992, see reg. 1(1)"
    }
  ],
  "outstanding_effects": [
    {
      "type": "rev.in pt.",
      "affecting": "uksi/1996/430",
      "affecting_title": "The Council Tax (Administration and Enforcement) (Scotland) Amendment Regulations 1996"
    },
    {
      "type": "rev. in pt.",
      "affecting": "ssi/2000/166",
      "affecting_title": "The Council Tax (Administration and Enforcement) (Scotland) Amendment Regulations 2000"
    },
    {
      "type": "rev. in pt.",
      "affecting": "ssi/2000/261",
      "affecting_title": "The Council Tax (Administration and Enforcement) (Scotland) Amendment (No. 2) Regulations 2000"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/1332/regulation/22",
    "retrieved_at": "2026-10-29T14:21:49.300830+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}