SCHEDULE 7 Reduction of Council Tax: Scotland

SCHEDULE 7 Reduction of Council Tax: Scotland

Section 94(2)

Parliamentary proceedings for reduction of council tax

1

(1)     If the Secretary of State is satisfied that the total estimated expenses mentioned in section 93(3) of this Act of a local authority in respect of any financial year are excessive or that there is an excessive increase in those expenses over the total estimated expenses there mentioned of the local authority in respect of the financial year preceding that year, he may make and cause to be laid before the House of Commons a report proposing a reduction in the council tax set by the authority in respect of that year and stating—

(a)     the amount of the reduction so proposed; and

(b)     his reasons for proposing that reduction.

(2)     A report under sub-paragraph (1) above shall set out any representations made by the local authority to which it relates with respect to the matters referred to in the report or a summary of these representations.

(3)     In determining, for the purposes of sub-paragraph (1) above, whether, in relation to any

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