The person who is liable to pay council tax in respect of any chargeable dwelling and any day is the person who falls within the first paragraph of subsection (2) below to apply, taking paragraph (a) of that subsection first, paragraph (b) next, and so on.
A person falls within this subsection in relation to any chargeable dwelling and any day if, on that day—
Where, in relation to any chargeable dwelling and any day, two or more persons fall within the first paragraph of subsection (2) above to apply, they shall be jointly and severally liable to pay the council tax payable in respect of the dwelling and that day.
Subsection (3) above shall not apply as respects any day on which one or more of the persons there mentioned fall to be disregarded for the purposes of discount either by virtue of paragraph 2 of Schedule 1 to this Act (the severely mentally impaired) or, being a student, by virtue of paragraph 4 of that Schedule and one or more of them do not; and liability to pay the council tax in respect of the dwelling and that day shall be determined as follows—
In this section—
"Scottish secure tenant" means a tenant under a Scottish secure tenancy within the meaning of the Housing (Scotland) Act 2001 (asp 10);
"statutory tenant" means a statutory tenant within the meaning of the Rent (Scotland) Act 1984;
"statutory assured tenant" means a statutory assured tenant within the meaning of the Housing (Scotland) Act 1988.