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Recovery and Enforcement
- At 30 September - if less than 4 monthly instalments have been paid, the right to pay by instalments is lost and a Final Notice for the full outstanding balance for the year will be issued.
- After 30 September - a Final Notice as described above will be issued at any time where two monthly instalments are in arrears.
- Demand Notices issued after 31 December are payable in the month following the month of issue. Failure to meet such a payment will result in a Final Notice being sent for that sum.
- Final Notices issued under 1, 2 or 3 above will require settlement within 14 days, failing which a Summary Warrant will be applied for at the Sheriff Court with the imposition of a statutory 10% penalty for non payment. A Warrant so granted will be passed to the Sheriff Officer for enforcement with the addition of collection costs and fees.