Local Government (Scotland) Act 1975
What this means for your business
- Applies to
- United Kingdom
- On this page
- 4 compliance obligations, 1 practical guide
What you must do
4 compliance obligations under this legislation.
Payments and fees 1
Pay missed rates instalment within 7 days of reminder
If your business is liable for council rates and you have chosen to pay them by instalments, you must pay any instalment you miss within 7 days of receiving a reminder notice. If you don’t, the instalment plan ends and the whole rates bill becomes due earlier (either after the 7‑day period or immediately after a second reminder).
Offences and prohibitions 2
Obstruct access to investigation report
Fine up to £1,000If you are responsible for a report on a local‑government investigation and you prevent anyone from inspecting, copying or buying the report, you commit a criminal offence. On conviction in the Magistrates' Court you face a fine of up to £1,000. No prison term is attached to this offence.
Obstruct assessor's entry for valuation
Fine up to £1,000If you, as the occupier or any person with control of land, refuse to let the Valuation Assessor enter after giving at least 24 hours’ written notice, you commit a criminal offence. On summary conviction you face a fine of up to £1,000. No jail term is attached to this offence.
Reporting and filing 1
Provide information and documents when requested by the Commissioner
If a Commissioner investigating a local authority asks you for information or documents, you must supply them and, if required, attend to give evidence – just as you would if a court ordered it. Ignoring or obstructing the request can lead to criminal prosecution.
Penalties for non-compliance
2 penalties under this legislation.
Obstruct access to investigation report
Fine up to £1,000
Obstruct assessor's entry for valuation
Fine up to £1,000
Practical guidance
Our guides explain how to comply with the requirements above.
Sections and provisions
57 classified provisions from this legislation.
Duties 8
- s.1A Valuation of shootings and deer forests
- s.1B Draft valuation roll and draft valuation notices
- s.3 Provisions supplementary to sections 1 and 2. valuation area
- s.7A Provisions as to setting of non-domestic rates.
- s.8A Failure to pay instalments
- s.27 Power of Commissioner to require information and other matters relating to investigations. person
- s.29 Reports on investigations: further provisions. that authority
- s.34 Transference of social workers of Health Boards to local authority employment. Secretary of State by …
Offences and penalties 2
Powers 19
- s.3ZA Proposal to alter entry in valuation roll
- Schedule 3 Borrowing and Lending by Local Authorities and Certain other Bodies and Certain of their Funds
- s.3ZB Appeal to the First-tier Tribunal
- Schedule 4 Disqualifications
- s.6 Valuation by formula of certain lands and heritages.
- s.8 Payment of rates by instalments.
- s.9A Interest on rates paid in error.
- s.10 Collection of rates by housing body on behalf of rating authority.
- s.11 Assessment roll.
- s.14 Termination of certain existing grants for roads and public transport.
- s.15 Termination of certain existing grants to local authorities for certain other purposes.
- s.15A Direct Labour Organisation/ Direct Services Organisation Accounts.
- s.18 Financial year of local authorities.
- s.21 Commissioner for Local Administration.
- s.22 Body to be designated by Secretary of State for purposes of Part II.
- s.23 Authorities subject to investigation.
- s.24 Matters subject to investigation.
- s.35 Orders and regulations.
- s.37 General interpretation.
Definitions 4
- s.2A Mark in valuation roll for new or improved properties the 2000 Regulations
- s.2 Alterations to valuation roll which is in force.
- s.30 Law of defamation and limitation on disclosure of information by Commissioner.
- s.32 Interpretation of Part II. the Commissioner person aggrieved the Parliamentary Commissioner