Part II Council Tax: Scotland

Preliminary

70 Council tax in respect of dwellings.

1

In respect of the financial year 1993-94 and each subsequent financial year, each local authority in Scotland shall impose a tax which—

F1a

shall be known as the council tax of the council which set it;

b

shall be payable in respect of dwellings situated in that authority’s area.

2

The expenses of a local authority in discharging functions under any public general Act, so far as not met otherwise or so far as not otherwise provided for in any such Act, shall be met out of the council tax imposed by the local authority under this Part.

C171 Liability to be 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 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 F2variation and (if so) the amount of the F2variation,

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