End of Tenancy Council Tax Demand – updateMake Text Bigger
Thanks for the responses to the original post, also entitled “End of Tenancy Council tax Demand“. To clarify the position it was a furnished tenancy so the empty relief is not possible.
Most of your responses confirmed my feelings on the matter but, as I had not been in this position before, I wanted to check fact/opinions before contacting the council which is Cornwall Council.
Having made the further contract and pointed out the right for the council to collect Council Tax for the last day of tenancy but from the Tenant I have received the undermentioned reply:
“I am writing with regard to your email to Mr O’Neil concerning the council tax payable for Rose Villa, 46 Fore Street , Polruan. In your email you are asking us to issue a revised invoice as you disagree with the date from which the landlord of the property has been charged. As a team leader in the income section your appeal has been referred to me for reconsideration. Our actions to charge the landlord from the 31 July 2012 are based on legislation. Section 2 of the Local Government Finance Act 1992 states the following: Liability to tax determined on a daily basis.
(1)Liability to pay council tax shall be determined on a daily basis.
(2)For the purposes of determining for any day— (a)whether any property is a chargeable dwelling;
(b) Which valuation band is shown in the billing authority’s valuation list as applicable to any chargeable dwelling;
(c) The person liable to pay council tax in respect of any such dwelling; or
(d) Whether any amount of council tax is subject to a discount and (if
so) the amount of the discount,
it shall be assumed that any state of affairs subsisting at the end of the day had subsisted throughout.
As possession of the property was handed back to the landlord prior to midnight, that day is charged to the landlord, this being the state of affairs that subsisted at the end of the day. You have confirmed in your email of the 2 August 2012 that the keys were handed back by the tenants at 23:50.
If you remain unhappy with our decision you have a further right of appeal to the Valuation Tribunal. Contact details for the tribunal are as below.”
As it is only one day’s Council Tax I don’t think it worthwhile going to Court over this or trying to recover it from the tenant at this late stage but it is a ”lesson learnt” and I will check the situation next time before refunding the security deposit so I can recover the last day’s Council Tax from same if needed.
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