# Local Government Finance Act 1992, Section 2: Liability to tax 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 the billing authority’s 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 discount and (if so) the amount of the discount,
it shall be assumed that any state of affairs subsisting at the end of the day had subsisted throughout the day.

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Source: https://www.legislation.gov.uk/ukpga/1992/14/section/2 (the official version)
Page: https://openlegislation.uk/local-government-finance-act-1992/section-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.