http://www.legislation.gov.uk/ukpga/1992/14/section/71Local Government Finance Act 1992An Act to provide for certain local authorities to levy and collect a new tax, to be called council tax; to abolish community charges; to make further provision with respect to local government finance (including provision with respect to certain grants by local authorities); and for connected purposes.1992-03-06texttext/xmlenStatute Law Database2026-04-17Expert Participation2026-04-01 Part II Council Tax: Scotland Preliminary Liability to be determined on a daily basis.711Liability to pay council tax shall be determined on a daily basis.2For the purposes of determining for any day—awhether any property is a chargeable dwelling;bwhich valuation band is shown in a valuation list as applicable to any chargeable dwelling;cthe person liable to pay council tax in respect of any such dwelling; ordwhether any amount of council tax is subject to a variation and (if so) the amount of the variation,it shall be assumed that any state of affairs subsisting at the end of the day had subsisted throughout the day.S. 71 applied (with modifications) (24.6.1992) by S.I. 1992/1203, reg. 2,Sch.Word in s. 71(2)(d) substituted (5.12.2012) by Local Government Finance (Unoccupied Properties etc.) (Scotland) Act 2012 (asp 11), ss. 3(2), 5(1)