Part II Council Tax: Scotland

Preliminary

71 Liability to be determined on a daily basis.

(1)

Liability to pay council tax shall be determined on a daily basis.

(2)

For the purposes of determining for any day—

(a)

whether any property is a chargeable dwelling;

(b)

which valuation band is shown in a valuation list as applicable to any chargeable dwelling;

(c)

the person liable to pay council tax in respect of any such dwelling; or

(d)

whether any amount of council tax is subject to a F1variation and (if so) the amount of the F1variation,

it shall be assumed that any state of affairs subsisting at the end of the day had subsisted throughout the day.