122. The key legislation is section 25A of the Local Government (Scotland) Act 1966.
123. A local authority may award up to 100% relief if the applicant would otherwise sustain hardship, and if doing so was reasonable in light of the interests of council taxpayers.
124. This relief is discretionary and generally 75% funded by the Scottish Government.
125. If the applicant's activity is commercial in nature, then the relief may be TCA MFA.
There is a problem
Thanks for your feedback