Council want council tax off me owed by my tenant - am I liable?

[EddieMurphy]

Would really appreciate some advice please - my tenant wanted to move out of my house with just 2 weeks notice, I had to remind him that, according to the tenancy agreement, which had become a periodic tenancy as I hadnt issued a new 12 month contract for him to sign, he had to give a months notice. He agreed, the end of tenancy date was therefore 8th January. On 8th I met him, he handed over the keys and signed an 'end of tenancy form'. (He had left gear in the garden and shed which I had to ask him to move afterwards, he did so within approx 2 weeks of the 8th Jan, I didnt attempt to charge extra rent for this, even though technically I could have, Ive always been very fair and reasonable with him). The House was empty for 2 weeks, and re-let on 23rd Jan, so I thought I would be liable for Council Tax between 8th-22nd Jan. However the Council are insisting I pay the council tax for the property from 21st December, as the tenants have told them that they vacated on 21st December. I couldnt do anything with the house until after they had handed the keys back, and as far as I was aware they were living there until 7th Jan, but the Council have said this - "While I understand that you may consider your former tenant to be responsible for the property, and I appreciate that a tenant's responsibilities with regards to notice periods and subsequent rental liability are covered by various Housing Acts; Council Tax is subject to separate legislation (Local Government Finance Act 1992). A tenant who has moved from a fixed term tenancy to a periodic tenancy can only be held liable for payment of Council Tax whilst they are resident in the property. Once they vacate, if the property is unoccupied, the owner becomes liable for Council Tax, regardless of the date they return the keys or remove all their belongings". Surely this cant be right? I cant be responsible for council tax before the end of tenancy date can I? Just because the tenant wants to leave earlier than they are legally obliged to? Can anyone provide some clarification please?

[tesla6518]

Can you clarify if they left on the 8th Jan or did they vacate the property earlier

[tesla6518]

This may help you understand your position
What happens if a tenant moves out during a contractual periodic tenancy?

When the fixed term ends and it becomes a contractual periodic tenancy, the tenant remains liable for council tax until the end of the tenancy. A contractual periodic tenancy arises when the original tenancy agreement contains terms that states it will continue as a contractual periodic tenancy.

For instance, if a fixed term period ends on 21st February 2024, and then becomes a rolling contractual periodic tenancy, the tenant would need to give at least one month’s notice to quit that will expire on the 21st of the month. If they give notice on 24 January 2024, that’s not one month’s notice before 21st February. This means their notice will expire on 21 March 2024, and their council tax liability will continue until 21 March 2024, even if they move out on 24 February. Who pays council tax if tenant moves out during a statutory periodic tenancy?

Where a fixed term tenancy becomes statutory periodic tenancy, the tenant will no longer be liable if they move out. This is because a statutory periodic tenancy doesn’t give the tenant a sufficiently “material interest” in the property.

Consequently, to use the same example as above, but where the tenancy became a statutory periodic tenancy, if the tenants move out on 24 February, they won’t be liable for council tax for the period from 24 February until their notice expires on 21 March. The landlord will need to pay it instead.

In other words, in order to minimise liability for council tax, it is better for landlords to have contractual periodic tenancies and not statutory periodic tenancies.

[EddieMurphy]

Can you clarify if they left on the 8th Jan or did they vacate the property earlier

The Council say they have informed them that they vacated on 20th December 2025. I wasnt aware they had left. They arranged to meet to hand back keys on 8th Jan.

[EddieMurphy]

This may help you understand your position
What happens if a tenant moves out during a contractual periodic tenancy?

When the fixed term ends and it becomes a contractual periodic tenancy, the tenant remains liable for council tax until the end of the tenancy. A contractual periodic tenancy arises when the original tenancy agreement contains terms that states it will continue as a contractual periodic tenancy.

For instance, if a fixed term period ends on 21st February 2024, and then becomes a rolling contractual periodic tenancy, the tenant would need to give at least one month’s notice to quit that will expire on the 21st of the month. If they give notice on 24 January 2024, that’s not one month’s notice before 21st February. This means their notice will expire on 21 March 2024, and their council tax liability will continue until 21 March 2024, even if they move out on 24 February. Who pays council tax if tenant moves out during a statutory periodic tenancy?

Where a fixed term tenancy becomes statutory periodic tenancy, the tenant will no longer be liable if they move out. This is because a statutory periodic tenancy doesn’t give the tenant a sufficiently “material interest” in the property.

Consequently, to use the same example as above, but where the tenancy became a statutory periodic tenancy, if the tenants move out on 24 February, they won’t be liable for council tax for the period from 24 February until their notice expires on 21 March. The landlord will need to pay it instead.

In other words, in order to minimise liability for council tax, it is better for landlords to have contractual periodic tenancies and not statutory periodic tenancies.

Thank you for this information and taking the time to respond, its very helpful although doesnt seem to be what I wanted to hear!

[tesla6518]

I presume that during their tenancy they were paying their rent, Therefore I would request from the council the proof that they left the premises on the 21st Jan, they may have said to the council that they left but that is not proof. What happened to the deposit they paid