Part IICouncil Tax: Scotland
Preliminary
71Liability 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.