End of Tenancy Council Tax Question
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.
End of Tenancy Council Tax Demand
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.
Any comments/feedback would be appreciated.
David – Northolt GB
Comments
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Can the Housing Benefit Office Do This?
Member Since August 2013 - Comments: 883
2:07 PM, 23rd September 2013, About 13 years ago
Reply to the comment left by “Mike W” at “23/09/2013 – 13:55“:
As you said, whatever the written agreement is this can be changed by mutual agreement. Mutual agreement does not have to be in writing as an amendment to the written contract but can be implied by the actions of the parties.
I would suggest that you google “surrender by operation of law” for authoritative references, as this is not just my opinion but a legal fact.
Member Since August 2013 - Comments: 201
2:21 PM, 23rd September 2013, About 13 years ago
Reply to the comment left by “Mike W” at “23/09/2013 – 13:55“:
if you have possession of the house, this is what may cause CT departments to charge you CT (whether correctly or not)
Member Since September 2013 - Comments: 217
3:05 PM, 23rd September 2013, About 13 years ago
Romain,
Indeed
Quote
“Abandonment of the premises by the tenant without more (even if rent is unpaid) is not a surrender, because the landlord may wish the tenant’s liability to continue. Nor is the delivery of the key of the premises to the landlord enough by itself. Even if he accepts it, it must be shown that he did so with the intention of determining the tenancy … and not merely because he had no alternative.”
Unquote
http://www.propertylawuk.net/cgi-bin/pluk.py/article?PageRequest=ltsurrender.html
It is not a simple as you seem to think. Read first sentence and think in context of ct liability..
Member Since August 2013 - Comments: 883
3:30 PM, 23rd September 2013, About 13 years ago
Reply to the comment left by “Mike W” at “23/09/2013 – 15:05“:
I don’t think you got my point. I never said that abandonment or unilateral surrender of the keys is enough.
Please see my previous post “23/09/2013 at 12:00”.
Member Since September 2013 - Comments: 62
5:20 PM, 23rd September 2013, About 13 years ago
Reply to the comment left by “Mike W” at “23/09/2013 – 11:48“:
Hi, As the legislation is written an outgoing taxpayer is not responsible for their last day. It is further then written that when all other liability possibilities are exhausted it falls to the owner. I have excercised the grievance procedure to exhaustion. Stupid though it may sound councils are transfering accounts for 1 day. The admin costs more than the revenue generated but currently they are interpreting the legislation in accordance with the IRRV advice.
Member Since July 2013 - Comments: 1434
12:31 PM, 13th October 2013, About 13 years ago
One difference between sale of a property and rent of a property is that the sale agreement has a time of day written in (in my experience), typically 10AM or 11AM, and therefore change of owner occurred during the day; letting agreements run from midnight at the start of the first day to midnight at the end of the last day and therefore change of owner does not occur during the last day of the tenancy.