Council rates tax liability when tenant has moved out before AST ends

Landlord Discussion Legal
1

Can I just check as I am not 100% sure. If a tenant moves out before their (fully paid) AST expires, are they still liable to pay council tax until the end of their AST, even though they are no longer occupying the property? Thx

2

T is liable for the council tax for the duration of AST. As they are for the rent.

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3

It depends.

If the tenant is in a statutory periodic tenancy and they move out, then the landlord becomes liable for the CT, although the tenancy agreement will often allow them to counter-charge this to the tenant.

If the tenant was still in the fixed term or a contractual periodic tenancy, then they remain liable for the CT whether living there or not.

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