Point in time view as at 05/12/2005.
Local Government Finance Act 1992, Section 2 is up to date with all changes known to be in force on or before 08 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
(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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