Section 71 Liability to be determined on a daily basis.C1

Scotland

(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 variation,

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

Annotations

F1: 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)

C1: S. 71 applied (with modifications) (24.6.1992) by S.I. 1992/1203, reg. 2,Sch.