{
  "url": "https://openlegislation.uk/local-government-finance-act-1992/section-71",
  "json_url": "https://openlegislation.uk/local-government-finance-act-1992/section-71.json",
  "legislation": "ukpga/1992/14",
  "legislation_title": "Local Government Finance Act 1992",
  "legislation_url": "https://openlegislation.uk/local-government-finance-act-1992",
  "path": "section/71",
  "kind": "section",
  "number": "71",
  "heading": "Liability to be determined on a daily basis.",
  "text": "(1) Liability to pay council tax shall be determined on a daily basis.\n(2) For the purposes of determining for any day—\n(a) whether any property is a chargeable dwelling;\n(b) which valuation band is shown in a valuation list as applicable to any chargeable dwelling;\n(c) the person liable to pay council tax in respect of any such dwelling; or\n(d) whether any amount of council tax is subject to a variation and (if so) the amount of the variation,\nit shall be assumed that any state of affairs subsisting at the end of the day had subsisted throughout the day.",
  "extent": "S",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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)"
    },
    {
      "type": "C",
      "label": "C1",
      "text": "S. 71 applied (with modifications) (24.6.1992) by S.I. 1992/1203, reg. 2,Sch."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1992/14/section/71",
    "retrieved_at": "2026-10-29T09:36:10.132114+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}