I want to add my personal view here. As she paid until end and moved out early (i.e. gave two weeks back to you and handed the keys I suppose), I say I would be happy to pay myself as LL. Technically you have the posession now. And if your council kind enough to give you 50% empty property discount then it will cost even less.
This is exactly the information required by the council - the council only asked the end of the previous tenancy and the start of the new tenancy (which is after the end of the previous tenancy).
The answer to this depends on the type of tenancy you have. If she was in a Statutory Periodic Tenancy following the end of a fixed term, then the landlord would become legally liable for the Council Tax if the tenant moved out, although you may be able to recover the money from the tenant if your contract says that they must pay until the end of their tenancy. If the tenant was in a fixed term or Contractual Periodic Tenancy, then the tenant remains liable until the end of the contract.
If you accepted the keys back and enteted the property you have accepted the property back and i would imagine the tenant will have evidence of this with e mails or text messages or phone calls between the two of you. If she left without telling you and you only found out after the tenancy ended then its her debt and potential CCJ. Id pay it though.to save a lot of hassle
firstly all councils make their own rules for council tax application. I have 4 sets of rules in different council areas. Some give zero exemption. Regardless all councils will try and hit you up for CTax as you are the easiest option and will often just let the threatening letters kick in to intimidate the LL.
if your tenants have moved to a different area they won’t chase them so that is handy to know and makes your job easier.
I always maintain the tenants are there to the end of the contract, it’s usually periodic in any case and there may be an item or two left behind so its still occupied if you take my drift.
Never supply an AST to a council its just them fishing. Councils are not your friend , they normally side with tenants. Just give them the minimum information and keep a record of communications, its unlikely they will go to court for a few pounds.
Over the years councils have given me more grief than tenants and this licensing initiative seems to be spreading, ideally dont let a council deal with your home address
Hi Tao, as David122 said, it should depend on type of tenancy. A Statutory Periodic involves a “new” (periodic) tenancy after the first Fixed period - fresh paperwork, etc. - whilst a Contractual Periodic is one continuous tenancy throughout (initial Fixed plus periodic term). That said, each L/A is a law unto themselves (not acceptable!).