§ Mrs. Ray MichieTo ask the Secretary of State for Scotland if he will take steps to give councils in Scotland discretion about levying the poll tax on dead people if the person has died within a very short time after the start of a new financial year such as the end of April.
396W
§ Lord James Douglas-HamiltonI have no plans to change the present arrangements under which regional and islands councils collect community charge arrears from the estates of people who have died. I believe that local authorities will want to use their powers sensitively, taking advice as necessary in relation to the circumstances of particular cases.
§ Mrs. Ray MichieTo ask the Secretary of State for Scotland whether he will take steps to ensure that notices of death are automatically passed from CCRO offices to poll tax administrators in Scotland with an instruction that the final notice of poll tax payment be made no later than one month from the date of notification by the registrar's office or by the family, whichever comes first.
§ Lord James Douglas-HamiltonCommunity charge billing and collection arrangements are a matter for individual levying authorities. I have no plans to change the statutory provisions under which they operate. I believe that authorities will want to use their powers sensitively, especially in relation to people who have recently died.