Local Government Finance Act 1992

Preliminary

1 Council tax in respect of dwellings

(1) As regards the financial year beginning in 1993 and subsequent financial years, each billing authority shall, in accordance with this Part, levy and collect a tax, to be called council tax, which shall be payable in respect of dwellings situated in its area.

(2) In this Part “billing authority” means a district or London borough council, the Common Council or the Council of the Isles of Scilly.

(3) For the purposes of this Part the Secretary of State may make regulations containing rules for treating a dwelling as situated in a billing authority’s area if part only of the dwelling falls within the area.

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.