Council Tax on an empty property overnight?
I have come across something odd with York City Council and their Council Tax on Student Properties at a change of tenancy.
In York, you will be charged one night of Council Tax for a tenancy that ends on the 30th June and the new students move in on the 1st July, I am told, because that property is empty overnight. This didn’t use to be the case, but I am guessing that as Councils are more desperate for money, they will do anything to obtain more.
That charge for 1 night/day depends on the property, but in this instance it was £6 (not a lot, but it’s the principle of the thing).
They require you to give move-in and move-out dates; they are referred to as this, and not Tenancy start and end dates. However, this one house: 3 tenants left (30th June )and 1 was to remain for a second year with new tenants, not moving in until 1st August and no new tenancy at that time had been signed.
Now the way that I see it is that there is no Council Tax due, as one tenant remains in the house. However, they are now arguing that the tenancy has come to an end and therefore Council Tax is due.
I wrote back and explained that under the Renters’ Rights Act, which came into force on May 1st, there technically is no end date to the tenancy; all Tenancies are now a rolling monthly tenancy.
I do believe they make up rules to suit their purposes, as they informed me that under Council Tax legislation, not regulations, this is what they enforce and that it may be out of sync with other legislation!!!
I have informed them that I will be taking advice on this, as it’s the principle of the thing and that I have asked for the legislation they are relying on!
I also cannot see that one piece of legislation can be out of sync with others!
They also argued that an individual tenancy and a joint tenancy make a difference; if he was on an individual tenancy, then no council tax would be due, but because he was a joint tenant, there is, I did argue, that, having been given notice by the other 3, effectively there was only one tenant on that tenancy.
Sharon
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Member Since August 2018 - Comments: 169
10:10 AM, 24th August 2026, About 1 week ago
I had the same thing with a council in the west country. I argued that the tenancy ran until midnight on 30 June and the new one started on 1 July at 1 second past midnight. When they moved out is irrelevant. As the tenancy was still ‘live’ until 30 June, they were in occupation.
As I recall, there is something of a quirk in the Council Tax rules but in my case, they caved in and now treat all student tenancies as running on from one to the other.
Member Since February 2020 - Comments: 389
11:04 AM, 24th August 2026, About 1 week ago
Had the same thing in Bromley several times.
I pointed out it would cost them more cost posting out bills and dealing with me via several challenges. They have dropped chasing this up several times.
Member Since September 2022 - Comments: 211
12:12 PM, 24th August 2026, About 1 week ago
As long time student landlords this comes up nearly ever year and we go to great lengths to make sure our Student tenants apply for the Student exemption of Council tax.
The Council tax year Runs April to March but Student normally live in a student property from July/August/September till the following June/July or even August.
Please keep us informed what happens with York council.
Lovely to see you quoted back to them that there are No fixed tenancies anymore 😢
Member Since March 2014 - Comments: 200 - Articles: 1
2:19 PM, 24th August 2026, About 1 week ago
Darlington Council do this too. Mine are not student rentals but they still charge me from and including the last day of the tenancy and have for years. For the cost of 1 or 2 a year its not worth arguing ( I did try in the past) but its a money grab for sure.
Member Since June 2015 - Comments: 200
3:54 PM, 24th August 2026, About 1 week ago
If they insist that it is ” Council Tax legislation ” ask them for the exact piece of legislation; Act, section number and any appendices. Ask them to also send you a copy of the relevant legislation.
I suspect they will go quiet then.
If not then send a copy of all correspondence to Mr Pennycook and ask him to sort it out!
Member Since February 2018 - Comments: 628
3:59 PM, 24th August 2026, About 1 week ago
Manchester CC do this from time to time, they always correct when the matter is raised with them, I usually calculate the correct liability of a void and pay it, they have then sent a corrected bill, even to the extent of writing off a rounding penny, don’t pay Council Tax for either the final day of tenancy nor the first day of a tenancy.
Member Since March 2025 - Comments: 9
7:04 PM, 24th August 2026, About 1 week ago
I have a property where the lease has just ended on one day but the new lease started the next day. Council Tax is described as being tax levied on a “daily basis” and as far as I am concerned a “day” is a 24 hour period starting at midnight and ending the next midnight. I have told my Council these facts and I am definitely not going to pay Council Tax for one empty overnight period. If that was correct then they would be receiving an extra days CT that year. I am waiting for their response having given them the two dates and the two lots of Tenants names.
Member Since August 2026 - Comments: 12
9:09 AM, 25th August 2026, About 7 days ago
There’s no such thing as an empty night. Council tax is worked out per day, and section 2(2) of the Local Government Finance Act 1992 says you take the state of affairs at the end of the day and treat it as having applied all day. So the 30th belongs to the outgoing tenancy and the 1st to the incoming one. Ask York which chargeable day they say was empty, because on those dates there isn’t one.
The Renters’ Rights Act argument won’t get you anywhere and you don’t need it. Periodic tenancies still end on a specific day.
Member Since October 2020 - Comments: 1333
10:57 AM, 25th August 2026, About 6 days ago
Reply to the comment left by [email protected] at 25/08/2026 – 09:09
My understanding is it’s based on who actually has possession at midnight. If the tenant moves out at 11:30pm, then regardless of the fact that the tenancy runs until midnight, the landlord has de-facto possession and pays for that day.
Member Since August 2018 - Comments: 169
9:12 PM, 25th August 2026, About 6 days ago
Reply to the comment left by DPT at 25/08/2026 – 10:57
I know what you mean but we’ve had students leave days before the end of the tenancy. It doesn’t alter the fact that they are in legal possession of the property until midnight on the last day.