Council Tax query - getting a bill when I have moved out?

KML373

I moved out of my rental property at the end of March and made all the arrangements by phoning up the council tax office and telling them my move out date and my new address. All seemed well until I just received a bill (for April 2011-June 2011) to my new address for the old property. This bill was for the last three months of my year tenancy, however because I moved out and told them the date, I can't understand why they are trying to charge me?

The house was privately rented and students were left in the property when I moved out so surely all payments should stop when I have told them I moved out? The whole point of me moving early, was because I couldn't afford council tax on my own anymore!

Any help or advice please? Its £260 that I can't afford!

CIS

Give them another call, most likely something just has been updated correctly. Its a common issue that should be easily dealt with.

lincroft1710

CIS, could the problem be because OP moved out before end of their tenancy and council treating them as still liable as their tenancy hasn't ended and other occupiers are students.

KML373

That is what i'm worried about, as my tenancy was still running for 3 months more. However, when I called they said it should all be fine and that they've cancelled my council tax account. I don't know why I would still be liable because once I move out, its just students left in the house, and they are all council tax exempt?
The only thing I can think is that they are trying to get more money off me

CIS

CIS, could the problem be because OP moved out before end of their tenancy and council treating them as still liable as their tenancy hasn't ended and other occupiers are students.

Thats quite likely what they done.


As long as the OP is no longer resident and there are other occupiers still their then the liability falls onto the residents.

If all of the the joint tenants moved out before the end of the tenancy then you would all be liable for the remaining council tax but until then only the residents would be liable.

antrobus

lincroft1710 wrote: »

CIS, could the problem be because OP moved out before end of their tenancy and council treating them as still liable as their tenancy hasn't ended and other occupiers are students.

I don't think that the existence or non-existance of a tenancy agreement has any hearing on liability for council tax.

According to the CAB:-

The hierarchy of liability is:

1. a resident owner-occupier who owns either the leasehold or freehold of all or part of the property
2. a resident tenant
3. a resident who lives in the property and who is a licensee. This means that they are not a tenant, but have permission to stay there
4. any resident living in the property, for example, a squatter
5. an owner of the property where no one is resident.

http://www.adviceguide.org.uk/index/your_money/tax_index_ew/council_tax.htm

The term 'non-resident tenant' does not feature in this hierarchy. Therefore I would conclude that you can't be liable for council tax on a property that you neither own nor reside in.

lincroft1710

Don't rely on the CAB to have all the answers.

If a dwelling is tenanted and the tenant moves out before the end of the tenancy, he is still classed as the "occupier" as he is the person entitled to occupy the dwelling. Clearly if 2nd tenant moves in after 1st tenant has vacated but before end of 1st tenant's tenancy, then 2nd tenant becomes the "occupier".

See CIS's post : If all of the the joint tenants moved out before the end of the tenancy then you would all be liable for the remaining council tax.

antrobus

lincroft1710 wrote: »

Don't rely on the CAB to have all the answers.

Well OK but the following,

Medway Council
http://www.medway.gov.uk/councilanddemocracy/counciltax/thecounciltaxcharge/liabilityforcounciltax.aspx

South Norfolk Council
http://www.south-norfolk.gov.uk/counciltax/495.asp

say exactly the same thing. In fact a number of other council websites say exactly the same thing as well. Now I don't know which council the OP is having a problem with but perhaps they should check and see what their council's website says.

lincroft1710 wrote: »

If a dwelling is tenanted and the tenant moves out before the end of the tenancy, he is still classed as the "occupier" as he is the person entitled to occupy the dwelling. Clearly if 2nd tenant moves in after 1st tenant has vacated but before end of 1st tenant's tenancy, then 2nd tenant becomes the "occupier".

Well you might be right, but that's not what it says on every council website I've looked at.

lincroft1710 wrote: »

See CIS's post : If all of the the joint tenants moved out before the end of the tenancy then you would all be liable for the remaining council tax.

If all of the tenants moved out of the property before the end of the tenancy then there would be no one residing at the property, and the owner would have to pay unless he could claim exemption.

CIS

90% of the definitions in council tax are not fully defined in legislation and have been decided by case law and common practice.

The property would count as a second home as long the tenants hold a tenancy and are not resident.


http://www.southampton.gov.uk/living/counciltax/faqs_council_tax.aspx

http://www.wycombe.gov.uk/council-services/council-tax-and-benefits/council-tax/letting-your-property.aspx

http://www.southkesteven.gov.uk/index.aspx?articleid=1480

lincroft1710

A tenancy creates a right to occupy for the length of that tenancy, a de iure occupation. It doesn't matter if the tenant never occupies, he has the right to occupy and is classed as "the occupier". Similarly with an empty dwelling where no tenancy is created, the owner has the right to occupy and therefore is classed as "the occupier". However if a tenancy is mutually ended before its expiry date then the owner becomes liable for any CT due.

Where there is no physical occupation, "the occupier" is the person with the right to occupy.

Council websites and literature will only give a synopsis of the legislation and will not always cover every aspect.

antrobus

lincroft1710 wrote: »

However if a tenancy is mutually ended before its expiry date then the owner becomes liable for any CT due.

So if the OP had reached an agreement with his landlord to terminate his tenancy three months early he wouldn't be liable for Council Tax?

lincroft1710 wrote: »

Where there is no physical occupation, "the occupier" is the person with the right to occupy.

But in this case there is physical occupation, just not physical occupation by the individual in receipt of the council tax bill.

lincroft1710 wrote: »

Council websites and literature will only give a synopsis of the legislation and will not always cover every aspect.

Well yes, that's very likely the case, but there must be at least one website out there that has the correct definition of how liability is calculated.