How to avoid paying council tax when a tenant vacates your property?
DAVID V GOLIATH
If a tenant vacates a property during the term of the tenancy they are liable for payment of council tax, as they still have a contractual liability until the end of the tenancy.
If however after the expiration of the tenancy, where the tenant stays in occupation, he will be holding over on either, a contractual periodic tenancy (normally referred to as a periodic tenancy) or on a Statutory periodic tenancy
A contractual periodic tenancy can only be created if there is a clause to this effect in a tenancy agreement. This clause is contained in our “Standard Form of Tenancy Agreement “After termination of the term the tenancy automatically continues as a monthly tenancy. This has the same effect as it being a fixed term assured tenancy.
If such a specific clause is not contained in a tenancy agreement the tenancy becomes a Statutory periodic tenancy
The big difference is that if the tenant leaves under a contractual periodic tenancy he is still liable for council tax not the landlord
If the tenant however leaves under a statutory periodic tenancy the landlord is liable for council tax.
The council will probably strenuously deny this being the case probably because of them either ,being unaware of the situation or not wanting to become liable. In this case advise them of the judgement made in Leeds County Council v Stephen Broadley 26/5/2016 .