22:55 PM, 16th February 2015, About 7 years ago 7
Since council tax for empty properties became a landlord’s responsibility in April 2013 councils are trying every which way they can to get money in from the easiest target when a tenant absconds, the landlord. In fact if the tenant is on Benefits a demand for council tax is often the first a landlord knows that the property is empty.
As I understand it, the Housing Act 1988 stipulates that a tenant, if on a periodic tenancy, is legally obliged to give a calendar month`s notice ending on a rent day. I assume therefore that with a tenant doing a runner, the notice period is from the 1st rent day after the landlord finds out till the day before the following rent day. Therefore the landlord’s council tax liability runs from the 2nd rent day after finding the tenant has left.
In the case of a fixed period tenancy, and a tenant doing a runner, I have successfully challenged a Council and am not paying tax till after the fixed period has expired.