16:17 PM, 23rd August 2012, About 10 years ago 36
Has anyone come across this end of tenancy Council Tax situation as I have for a property tenancy which recently ended?
The tenants left on the end day of a 6 month assured shorthold tenancy. They were responsible for Council Tax and received the demands and paid the Council direct and contacted the Council to end their liability as they obviously should. As Agent for the Landlord I then received a Council Tax demand in the Landlords name.
This demand started 31st July the day the tenancy ended – due to circumstances the key was actually returned by the tenant to my home address at 11.50pm on 31st July. I contacted the Council to state that 31st July was the end of the tenancy and the Tenants responsibility but they have advised that Section 2(1) and 2(2) give the Landlord the responsibility.
Looking this up I see that Section 2(1) says that Council Tax is determined on a daily basis and Section 2(2) says that it is assumed that any state of affairs subsisting at the end of the day has subsisted throughout the day – I assume that it is the latter point they are applying to say the Landlord is responsible for 31st July.
My interpretation is that the tenancy agreement gives the tenants the responsibility for paying Council Tax for the whole period – i.e. from 1st February to 31st July inclusive or does the LGFA1992 take preference. The difference in actual monetary sums is little but I wondered relevant the principal of the matter.
David – Northolt GB