Section 156 Remission of rates on account of hardship.

After section 25 of the M1Local Government (Scotland) Act 1966 insert—

“ Exemption from payment of rates

Remission of rates on account of hardship.

25A

Every rating authority may, on the application of any person liable to pay any rate levied by the authority, remit payment (in whole or in part) of the rate if the authority are satisfied that—

(a)

the person would sustain hardship if the authority did not do so; and

(b)

it is reasonable for the authority to do so, having regard to the interests of persons liable to pay council tax set by them.”.