Paragraph 5 I1

Scotland

(1)

This paragraph applies where—

(a)

a demand notice has been served on a liable person by a levying authority;

(b)

the notice requires instalments to be paid in accordance with Part I of this Schedule; and

(c)

after the issue of the notice, but before the date on which the final instalment under it is payable, it comes to the attention of the authority that the person has ceased to be the liable person in respect of the dwelling and the period to which the notice relates.

(2)

Subject to sub-paragraph (5), no payments of instalments falling due after the relevant day shall be payable under the notice.

(3)

The levying authority shall, as soon as practicable after they are satisfied that this paragraph applies in a particular case, serve a notice on the liable person stating the amount of his liability in respect of the council tax and the council water charge to which the demand notice relates as it has effect for the period in the relevant year up to the date on which he ceased to be so liable.

(4)

If the amount stated under sub-paragraph (3) is less than the aggregate amount of any instalments which have fallen due on or before the relevant day, the difference shall go in the first instance to discharge any liability to pay the instalments (to the extent that they remain unpaid); and any residual overpayment shall, to the extent that it exceeds any other outstanding liability of the liable person to the levying authority in respect of council tax or the council water charge—

(a)

be repaid to him if he so requires, or

(b)

in any other case (as the levying authority determine) either be repaid to him or credited against any subsequent liability of his to make a payment in respect of any council tax or council water charge to the authority.

(5)

If the amount stated under sub-paragraph (3) is greater than the aggregate amount of any instalments which have fallen due on or before the relevant day, the difference between the two shall be due from the liable person to the levying authority on the expiry of such period (being not less than 14 days) after the relevant day as is specified in the notice issued under sub-paragraph (3).

(6)

In this paragraph “the relevant day” means the day on which the notice referred to in sub-paragraph (3) is issued.

Annotations

Commencement

I1: Sch. 1 para. 5 in force at 1.7.1992, see reg. 1(1)