Part II Council Tax: Scotland
Preliminary
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 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.