Ending fixed tenancy early and Council Tax

Guest101

Landlord/Tenant Liability

For council tax, where a property is no one’s main residence, it is the owner of the property who becomes responsible for council tax.
For the purposes of council tax, the Local Government Finance Act 1992 defines the meaning of ‘owner’ as:
An owner in relation to any dwelling is a person who satisfies the following conditions:
a) That they have a material interest in the whole or any part of the dwelling; and
b) That at least part of the dwelling (or as the case may be the part concerned) is not subject to a material interest inferior to their interest
It goes on further to explain the term ‘material interest’ as: "A freehold interest, or a leasehold interest which was granted for a term of six months or more."
Where a weekly or monthly tenancy (or a tenancy subject to notice of less than six months) the immediate landlord is the ‘owner’ for council tax purposes and liable for council tax when the property is no one’s main residence. Whereas if there is a six month or more shorthold assured tenancy the tenant will remain liable for council tax until this particular tenancy period expires.
Once the initial six month (or greater) shorthold assured tenancy has expired the landlord and tenant have three options:

• They can agree a further shorthold tenancy for an agreed period of time
• The landlord can seek a new tenant
• They can move to a periodic or rolling tenancy agreement.

Where an assured shorthold tenancy continues as a statutory periodic tenancy the landlord becomes liable for council tax for any period that the property becomes no one’s main residence until the tenancy ends. This is irrespective of whether the tenant has to give a notice period, or indeed handed the keys back.


That's Shropshire, but the law is the same throughout England https://www.shropshire.gov.uk/council-tax/who-is-responsible-for-paying-council-tax/