{
  "url": "https://openlegislation.uk/council-tax-administration-and-enforcement-scotland-regulations-1992/regulation-26",
  "json_url": "https://openlegislation.uk/council-tax-administration-and-enforcement-scotland-regulations-1992/regulation-26.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/26",
  "kind": "regulation",
  "number": "26",
  "heading": "Collection of penalties",
  "text": "(1) Subject to paragraphs (2) and (4), where a penalty is payable by a person to a levying authority under any of sub-paragraphs (1) to (3) of paragraph 2 of Schedule 3 to the Act, it may be collected, as the authority to which it is payable determine, either—\n(a) by treating the penalty for the purposes of regulations 20 and 21 and Schedule 1 as if it were part of the amount that the person is or will be liable to pay in respect of any council tax or council water charge as regards any demand notice issued after the penalty is imposed; or\n(b) by the service by the authority on the person of a notice requiring payment of the penalty on the expiry of such period (being not less than 14 days) after the issue of the notice as is specified in it.\n(2) Where the imposition of a penalty is subject to an appeal, no amount shall be payable in respect of the penalty while the appeal is outstanding.\n(3) The imposition of a penalty is to be treated as subject to an appeal for the purposes of this regulation until such time as the appeal is finally disposed of in accordance with regulations under section 82 of the Act or is abandoned or fails for non-prosecution; and the circumstances in which an appeal is to be treated as failing for non-prosecution include the expiry of any time prescribed under such regulations in consequence of which any such appeal would require to be dismissed by a valuation appeal committee.\n(4) A demand notice making provision for the recovery of a penalty which is subject to appeal may not be issued under sub-paragraph (a) of paragraph (1) during the period that the appeal concerned is outstanding; and where a penalty becomes subject to appeal after the issue of a demand notice which makes such provision, such proportion of the sum due under it as is attributable to the penalty shall not fall due until the appeal is finally disposed of, abandoned or fails for non-prosecution.\n(5) Where an amount has been paid by a person in respect of a penalty which is quashed under paragraph 2(6) of Schedule 3 to the Act or pursuant to the order of a valuation appeal committee or the Court of Session, the levying authority which imposed the penalty may allow the amount to him by way of deduction against any other sum which has become due from him under this Part (whether in respect of another penalty or otherwise); and any balance shall be repaid to him.",
  "extent": "S",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 26 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": "words substituted",
      "affecting": "ssi/2023/45",
      "affecting_title": "The First-tier Tribunal for Scotland (Transfer of Functions of Valuation Appeals Committees) Regulations 2023"
    },
    {
      "type": "words inserted",
      "affecting": "ssi/2023/45",
      "affecting_title": "The First-tier Tribunal for Scotland (Transfer of Functions of Valuation Appeals Committees) Regulations 2023"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/1332/regulation/26",
    "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."
}