Local Government (Scotland) Act 1973
What this means for your business
- Applies to
- United Kingdom
- On this page
- 7 compliance obligations, 1 practical guide
What you must do
7 compliance obligations under this legislation — 1 can result in imprisonment.
Management duties 1
Audit local authority accounts for compliance and best‑value arrangements
If you provide audit services to a Scottish local authority, you must check that their accounts follow the required regulations, use proper accounting methods, have arrangements to achieve best value, and that any performance information they must publish is being collected and prepared correctly. Your audit report should confirm these points.
Offences and prohibitions 6
Breach a local authority byelaw
Fine up to £500If you or your business breaks a byelaw made by a Scottish local authority (and the byelaw includes a penalty clause), you commit a criminal offence. On summary conviction you can be fined up to the amount fixed by the legislation that created the byelaw, or up to £500 if no amount is fixed, and for a continuing breach you may also be fined £5 for each day the offence continues after conviction. No imprisonment is provided for this offence.
Fail to comply with auditor’s request for documents
Fine up to £1,000If you are an officer of a Scottish local authority, a former officer, a member, or anyone holding documents that the auditor asks to see, and you deliberately or carelessly refuse or fail to provide those documents or the information the auditor requires, you commit a criminal offence. On conviction in the Magistrates’ Court you can be fined up to £1,000. No prison term is provided for this offence.
Fail to provide information to the Commission when required
Fine up to £1,000If the Commission (or someone it authorises) asks you, or a body you work for, for information or documents needed for an audit or study and you do not supply them without a reasonable excuse, you commit a criminal offence. On conviction in the magistrates’ court you can be fined up to £1,000. There is no prison term for this offence.
Obstruct inspection or refuse copies of deposited documents
Fine up to £200If you hold a document that has been deposited with a local authority (for example a map or plan) and you block someone who is legally entitled to look at it or refuse to give them a copy, you commit a criminal offence. On summary conviction you can be fined up to £200.
Refuse or give false owner details when asked by local authority
Fine up to £200If a Scottish local authority serves a notice asking the occupier of a property to provide the owner's name and address, the occupier must comply. Refusing, deliberately ignoring, or supplying false information is a criminal offence. On summary conviction the occupier faces a fine of up to £200, but no prison term.
Refuse to attend or produce documents for a local inquiry
3 months imprisonmentIf you receive a written notice to appear at a local inquiry or to supply books or documents and you deliberately ignore it, fail to attend (without having your expenses paid) or destroy/withhold the required material, you commit a criminal offence. On conviction in the Magistrates' Court you can be fined up to £200, sentenced to up to three months in prison, or both.
Penalties for non-compliance
6 penalties under this legislation. 1 can result in imprisonment.
Refuse to attend or produce documents for a local inquiry
Fine up to £200 and/or 3 months imprisonment
Fail to comply with auditor’s request for documents
Fine up to £1,000
Fail to provide information to the Commission when required
Fine up to £1,000
Breach a local authority byelaw
Fine up to £500
Obstruct inspection or refuse copies of deposited documents
Fine up to £200
Refuse or give false owner details when asked by local authority
Fine up to £200
Practical guidance
Our guides explain how to comply with the requirements above.
Sections and provisions
286 classified provisions from this legislation.
Duties 27
- s.14 Duty and power to review local government areas.
- s.17 Boundaries Scotland's reports and implementation time limit applicable
- s.17A Further reviews and reports by Boundaries Scotland
- s.18 Procedure for reviews.
- s.33A Declaration of acceptance of office of councillor.
- s.37 Filling of casual vacancies. an election
- s.46 Travelling allowance and subsistence allowance.
- s.50C Inspection of minutes and other documents after meetings. report supplied
- s.50B Access to agenda and connected reports. report for the meeting
- s.50G Local authorities to publish additional information.
- s.51 Establishment and general purpose of community councils.
- s.52 Schemes. local authority
- s.53 Amendment of schemes. representations made
- s.66 Security to be taken in relation to officers. such security
- s.72 Title to land.
- s.75 Disposal, etc., of land forming part of the common good.
- s.95 Financial administration. local authority
- s.97A Studies for improving economy etc. in services.
- s.99 General duties of auditors.
- s.102 Reports to Commission by Controller of Audit.
- ... and 7 more duties
Offences and penalties 11
- s.31 Disqualifications for nomination, election and holding office as member of local authority.
- s.50H Supplemental provisions and offences.
- s.68 Disclosure by officers of interest in contracts.
- s.97B Furnishing of information and documents to Commission.
- s.100 Auditor’s right of access to documents.
- s.103C Hearings on special reports
- s.105 Regulations as to accounts.
- s.192 Service of notices, etc., by local authority.
- s.197 Inspection and deposit of documents.
- s.203 Offences against byelaws.
- s.210 Power to direct inquiries.
Powers 56
- Schedule 7 Meetings and Proceedings of Local Authorities
- Schedule 8 Provisions as to the Accounts Commission for Scotland
- s.21 Delegation of Boundaries Scotland's functions
- s.22 Restriction on promotion of private legislation for changing local government areas, etc.
- s.24 Consequential and transitional arrangements relating to Part II.
- s.26 Variation and revocation of regulations under Part 2
- s.27 Consultation with Boundaries Scotland on schemes for community councils
- s.37C Power of returning officer to cancel election for casual vacancy
- s.37B Further power of returning officer to postpone election for casual vacancy where large number of unfilled vacancies
- s.47 Allowances for attending conferences and meetings.
- s.48 Payment of expenses of official and courtesy visits, etc.
- s.50 Regulations as to allowances.
- s.50J Exempt information.
- s.50F Additional rights of access to documents for members of local authorities.
- s.55 Assistance to community councils.
- s.62A Incorporation of joint committees.
- s.62B Power of Secretary of State to establish joint boards.
- s.62C Further provisions relating to joint boards.
- s.62 Standing orders, etc.
- s.64 Appointment etc. of staff.
- ... and 36 more powers
Definitions 29
- s.13 Proposals for changes in local government areas.
- Schedule 15 Amendment of Enactments Relating to Building local authority
- Schedule 19 Amendment of Enactments Relating to Piers, Harbours, Etc.
- Schedule 25 Relaxation of Controls
- s.28 Supplementary. electoral arrangements local government area substantive change
- s.29 Qualifications for nomination, election and holding office as member of local authority. qualifying foreign national
- s.32 Proceedings for disqualification.
- s.35 Vacation of office by failure to attend meetings.
- s.36 Casual vacancies.
- s.37A Power of returning officer to postpone election for casual vacancy relevant date
- s.42 Interpretation of sections 39 and 41.
- s.50D Inspection of background papers.
- s.50K Interpretation and application of Part IIIA. relevant body exempt nformation
- s.56 Arrangements for discharge of functions by local authorities.
- s.57 Appointment of committees.
- s.70 Acquisition of land by agreement.
- s.80 Interpretation of “functions”.
- s.84 Powers of local authorities with respect to emergencies or disasters.
- s.123 Education authorities.
- s.130 Housing.
- ... and 9 more definitions
Exemptions 12
- Schedule 2 First elections of councillors
- s.50A Admission to meetings of local authorities.
- s.81 Contracts of local authorities.
- s.86 Insurance by local authorities against accidents to members.
- s.93 General fund.
- s.97 Establishment of Commission for Local Authority Accounts in Scotland.
- s.103G Interim reports on investigations and action thereon
- s.103H Protection from actions of defamation
- s.126 Disqualification for membership of committees appointed by education authorities.
- s.138 Coast protection.
- s.146 Police.
- s.193 Authentication of documents.