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The liability to pay Council tax arises under the Local Government Finance ACT 1992 (LGFA 1992). Each council must collect the tax which is expressed to be payable in respect of Dwellings situated in its area (LGFA 1992, s 1(1)). The tax is payable in respect of any dwelling which is not an exempt dwelling (LGFA 1992, s 4(1)). The liability is determined on a daily basis, it being assumed that any state of affairs subsisting at the end of the day had subsisted throughout the day (LGFA 1992, s 2).

‘Dwelling’ is defined by Reference to the General Rate Act 1967 (GRA 1967) (LGFA 1992, s 4(1)). LGFA 1992 provides that premises are a dwelling if they are used wholly for the purposes of a private dwelling or private dwellings (GRA 1967, s 115(1)). Essentially, it is a question of fact in each case whether premises are so used.

In the context of the present case, however,