Who's Liable for Council Tax?

socrates

chambta wrote: »

I know. I was correcting that poster in relation to the specific circumstances.

You were not correcting anyone - you were being corrected.

tbs624

chambta wrote: »

My friend has moved out of a rented property before the end of the tenancy which ends on May 22nd. Who is liable for the council tax; her or the landlord?

Chambta, the other posters are right in that your friend' s contractual obligations, including CT payments, would continue up until the original FT expiry date - however, where a T wants to leave early, the property should be re-advertised ,with the T paying the reasonable costs of the LL, and if a new T is found then the original T's obligations would be reduced to cover only the period up until the new T actually moving in to the property

If the property remains empty and unfurnished then application should be made to the local council for a CT exemption. As Socrates says, your friend should talk to the local council.

clucky69

Hi
It depends what kind of Tenancy agreement your friend has. If they have an assured shorthold agreement they can give notice on this, usually a month or so and once this ends they are no longer liable for the rent or CT at this property as long as they have moved themselves AND all their belongings out by this date and handed the keys in, as long as there are no arrears. These kind of tenancies are usually with housing associations. If your friend is with a Private landlord(PRT) they will probably be on an assured shorthold tenancy, which are usually resigned every 6 months, this means they will have to pay up to the 22nd May if this is the end date. Unless the landlord finds somebody to move in in the meantime, then the new tenant/LL should be notifying the Council anyway so they will be liable for the CT then. If the LL keeps the property empty until the date of the end of the tenancy and your friend is having to pay CT for somewhere else too they can, depending upon their income, apply for an exemption. If they are on a particularly low income or are claiming benefits they can apply for a discretionary payment but these sometimes have to go to appeal before they are paid. I hope this helps xx

mazza111

It really depends if she pays the council tax to the LL or straight to the council. If the house that she moved out of remains empty, then no one pays council tax on it (if it's unfurnished) but she would need to contact the council about this.

m_13

If the property remains furnished then most councils offer a 10% discount on the second property. If the two properties are in different bands then go for the one with the highest payment to have as 'second' so you get as much discount as possible!

Geenie

If your friend is still paying rent for this place, then she is liable for any costs including Council Tax, as potentially she could still move back in before May 22nd if the tenancy runs until then. She and not the LL needs to contact the council to get a reduction for an empty property. There is also a problem here with insurance, as an empty rental property could have repercussions if the right one is not in place, and anything happens to it. Is her LL aware that she has moved out?

I think your friend needs to speak to her LL, allow them to advertise, and get in new tenants asap, so that she can be relieved of this place. Oh, and pay for any extras this will incur. She needs to read her AST word by word and see what leaving a property early and empty like this entails, else she could get stung for a lot more then just Council Tax.

tbs624

clucky69 wrote: »

It depends what kind of Tenancy agreement your friend has. If they have an assured shorthold agreement they can give notice on this, usually a month or so and once this ends they are no longer liable for the rent or CT at this property as long as they have moved themselves AND all their belongings out by this date and handed the keys in, as long as there are no arrears. These kind of tenancies are usually with housing associations. If your friend is with a Private landlord(PRT) they will probably be on an assured shorthold tenancy, which are usually resigned every 6 months, this means they will have to pay up to the 22nd May if this is the end date.

(my emboldening) An Assured Shorthold Agreement and an Assured Shorthold Tenancy are terms used to describe one and the same thing, ie a residential tenancy arising after 28 Feb 1997 (subject to a few exceptions) - usually shortened to either AST or ASTA. However, differences may arise depending on whether or not the agreement is for a Fixed Term, or is, from the start, a Contractual Periodic Tenancy running from one rental period to the next. Some Housing Assoc tenancies may be Assured Tenancies and some may be Assured Shorthold Tenancies.

It's misleading to say that removing yourself from a Housing Association tenancy simply involves moving out and handing your keys back in - appropriate notice must always be given *in writing* to tie in with a specific date.

Fixed Term ASTs are not always for a 6 month period, nor are they “usually re-signed every 6 months” - after the expiry of the FT the tenancy can continue, under the same terms as the original FT ( save for determination), as a Statutory Periodic Tenancy.

clucky69 wrote: »

Unless the landlord finds somebody to move in in the meantime, then the new tenant/LL should be notifying the Council anyway so they will be liable for the CT then. If the LL keeps the property empty until the date of the end of the tenancy and your friend is having to pay CT for somewhere else too they can, depending upon their income, apply for an exemption.

No, exemptions apply to * the property* in specific circumstances & have nothing to do with your income - individuals can apply for discounts and for Council Tax benefit, again in specific circumstances.

tbs624

m_13 wrote: »

If the property remains furnished then most councils offer a 10% discount on the second property. If the two properties are in different bands then go for the one with the highest payment to have as 'second' so you get as much discount as possible!

Some Councils seem more generous than others - eg, Warwick still seem to offer 50% on the second home.

Generally, if the Council decides to make enquiries you don't get to choose which is classed as your second home, unfortunately. They'd look at where you keep the majority of your possessions, the likelihood of you returning to one of the properties etc - if you have given notice & shifted all your stuff then you aren't likely to be returning, even if your liabilities for rent payments etc remain in force.

silvercar

If the property is unfurnished the council tax payer can claim exemption for upto six months provided this exemption hasn't already been used in the last year.

If the property is furnished the council taxpayer can apply for a discount on the council tax, though this is likely to be only 10%.

poppysarah

If she's been paying all year and been paying over 10 months she might have already paid it all...