Ruling Affecting Circumstances when a Tenant is not Liable for Council Tax

A tenant’s liability for council tax is generally straightforward. However in December 2013 the Upper Tribunal made a ruling which impacts on this in certain circumstances.

To give a brief overview of CT v Horsham District Council 2013 UKUT 617 (AAC); an assured shorthold tenant was claiming benefits that included council tax benefits. The tenancy became a statutory periodic rolling over on a monthly basis. The tenant vacated the property in August 2008 but the tenancy did not end until February 2010. The council were claiming overpayment of the council tax benefits.

The Upper Tribunal found that the tenant was not liable for the payment of the council tax due to the fact that it was in a periodic tenancy following a fixed term and that she was not residing in the property.

I believe that this is not something that would impact greatly on lettings agents and their clients. However it should be borne in mind that if there was a circumstance when a tenant wanted to leave during a periodic with little or no notice and the landlord declined to release them early but they vacated anyway the liability for the council tax could fall onto the landlord.

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