{
  "url": "https://openlegislation.uk/council-tax-administration-and-enforcement-scotland-regulations-1992/schedule-1/paragraph-1",
  "json_url": "https://openlegislation.uk/council-tax-administration-and-enforcement-scotland-regulations-1992/schedule-1/paragraph-1.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": "schedule/1/paragraph/1",
  "kind": "paragraph",
  "number": "1",
  "heading": null,
  "text": "(1) This paragraph applies where a demand notice is issued on or before 31st December in the relevant year, but has effect subject to paragraph 2 below.\n(2) The aggregate amount is to be payable in monthly instalments—\n(a) beginning—\n(i) where the demand notice is issued prior to the beginning of the relevant year, in May of that year; or\n(ii) in any other case, in the month following that in which the demand notice is issued;\n(b) ending in the penultimate month of the relevant year; and\n(c) falling due on such day in each month as is specified in the notice.\n(3) If the aggregate amount divided by the number of instalments gives an amount which is a multiple of £1, the instalments shall be of that amount.\n(4) If the aggregate amount so divided would not give such an amount, all but the first instalment shall be of an amount equal to A and the first instalment shall be of an amount equal to B, where—\nACD, rounded up or down (as the levying authority shall determine) to a multiple of £1;\nB=C((D1)A). C is equal to the aggregate amount; and\nD is equal to the number of instalments to be paid.",
  "extent": "S",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 1 para. 1 in force at 1.7.1992, see reg. 1(1)"
    }
  ],
  "outstanding_effects": [
    {
      "type": "applied",
      "affecting": "ssi/2020/4",
      "affecting_title": "The Water and Sewerage Services to Dwellings (Collection of Unmetered Charges by Local Authority) (Scotland) Order 2020"
    },
    {
      "type": "added",
      "affecting": "uksi/1992/3290",
      "affecting_title": "The Council Tax (Administration and Enforcement) (Scotland) Amendment Regulations 1992"
    },
    {
      "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": "uksi/1996/430",
      "affecting_title": "The Council Tax (Administration and Enforcement) (Scotland) Amendment Regulations 1996"
    },
    {
      "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": "uksi/1996/430",
      "affecting_title": "The Council Tax (Administration and Enforcement) (Scotland) Amendment Regulations 1996"
    },
    {
      "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": "uksi/1996/430",
      "affecting_title": "The Council Tax (Administration and Enforcement) (Scotland) Amendment Regulations 1996"
    },
    {
      "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": "uksi/1996/430",
      "affecting_title": "The Council Tax (Administration and Enforcement) (Scotland) Amendment Regulations 1996"
    },
    {
      "type": "applied",
      "affecting": "ssi/2006/71",
      "affecting_title": "The Water Services Charges (Billing and Collection) (Scotland) Order 2006"
    },
    {
      "type": "amended",
      "affecting": "ssi/2000/166",
      "affecting_title": "The Council Tax (Administration and Enforcement) (Scotland) Amendment Regulations 2000"
    },
    {
      "type": "amended",
      "affecting": "ssi/2000/166",
      "affecting_title": "The Council Tax (Administration and Enforcement) (Scotland) Amendment Regulations 2000"
    },
    {
      "type": "amended",
      "affecting": "ssi/2000/261",
      "affecting_title": "The Council Tax (Administration and Enforcement) (Scotland) Amendment (No. 2) Regulations 2000"
    },
    {
      "type": "applied",
      "affecting": "ssi/2023/52",
      "affecting_title": "The Water and Sewerage Services to Dwellings (Collection of Unmetered Charges by Local Authority) (Scotland) Order 2023"
    },
    {
      "type": "words substituted",
      "affecting": "ssi/2012/338",
      "affecting_title": "The Council Tax (Administration and Enforcement) (Scotland) Amendment Regulations 2012"
    },
    {
      "type": "applied",
      "affecting": "ssi/2002/33",
      "affecting_title": "The Water Services Charges (Billing and Collection) (Scotland) Order 2002"
    },
    {
      "type": "applied",
      "affecting": "ssi/2005/54",
      "affecting_title": "The Water Services Charges (Billing and Collection) (Scotland) Order 2005"
    },
    {
      "type": "applied",
      "affecting": "ssi/2010/10",
      "affecting_title": "The Water Services Charges (Billing and Collection) (Scotland) Order 2010"
    },
    {
      "type": "words substituted",
      "affecting": "ssi/2012/338",
      "affecting_title": "The Council Tax (Administration and Enforcement) (Scotland) Amendment Regulations 2012"
    },
    {
      "type": "applied",
      "affecting": "ssi/2012/53",
      "affecting_title": "The Water Services Charges (Billing and Collection) (Scotland) Order 2012"
    },
    {
      "type": "applied",
      "affecting": "ssi/2014/3",
      "affecting_title": "The Water and Sewerage Services to Dwellings (Collection of Unmetered Charges by Local Authority) (Scotland) Order 2014"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/1332/schedule/1/paragraph/1",
    "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."
}