liability of owner

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    We have many situatiions where a tenant is granted a six month tenancy, this tenancy goes on after the six months and each side (tenant/ landlord) is then required to give one months notice.

    If the tenant leaves without warning sometime after the six months is up, who is the ‘owner’ for council tax liability purposes?

    Is it the landlord who has the freehold, or the tenant who was granted a six month tenancy- if its the tenant when does the tenants liability end??


    I would say under Persons Liable to Pay Council Tax LGFA 1992 Sect 6 (2)

    1. Whilst tenancy agreement is in place [color=darkred:1c1e850353][b:1c1e850353]TENANT [/b:1c1e850353][/color:1c1e850353]is liable under either class (c) – resident with a statutory or secure tenancy or class (d) of he has a contractual licence

    2. When Tenancy Agreement ends the [color=darkred:1c1e850353][b:1c1e850353]TENANT [/b:1c1e850353][/color:1c1e850353]is still liable class (e) he is such a resident

    3. From the date the tenant moves out the [color=darkred:1c1e850353][b:1c1e850353]OWNER [/b:1c1e850353][/color:1c1e850353]becomes liable under class (f) as he then is the highest on the hierarchy table with no other person being resident.

    This is a simplistic point of view from a Council Tax perspective and takers no account of the complexities of tenancy law. It is certainly the approach we would take initially with cases.

    Hope this is of some help.


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