Hello all,

Back in August, I've notified my local council that I have vacated the property, and moved to Spain.

My tenancy agreement terminates in Feburary 2019, although I paid the remainder to the landlord, the council told me that I'm still liable to pay council tax (covering the period up to 31/03/2019) even if I no longer live in the property, unless someone else moves in.

However the landlord has decided to put the property for sale and is struggling to find a buyer.

Since I have set up a post redirection service, I have received a CT summons letter on my new address in Spain.

It states that if I don't pay, I will have a liability order against me.

I've read somewhere that if the landlord accepts the keys back, I'm no longer liable for paying council tax.

Is this true?

Absolute nonsense, the day you leave a property is the day you are no longer liable for CT on that address. It sounds like your landlord is telling lies to the council or this is a summons for past Council tax.

The council are correct in that you can remain liable as you still hold a tenancy on the property - it's not as simple as people often think (what tax legislation is ?).

Unfortunately you have to consider the aspects of Leeds v Broadley where it was confirmed that a non-resident tenant can fall to be the 'non-resident owner' under council tax legislation as per s6(2)(f) of the local government finance act 1992.

To be regarded as the 'non-resident owner' you need to hold a material interest of 6 months or greater - most tenancy agreements will meet this without an issue to the end of the fixed term (usually 6 or 12 months). After the fixed term ends and the tenancy rolls on then, for any periods where you are not resident, whether you continue to hold a material interest or not depends on the exact terms of the tenancy.

Where you are regarded as the non-resident owner for council tax purposes then that status continues until someone else falls liable under s6(2) of the local government finance act 1992 - usually by the end of tenancy but the liability can be broken in other ways.

Has the landlord accepted early surrender ?, if not the tenancy would continue until it is ended by the terms of the tenancy.

The Landlord has just accepted the keys back, he's re-decorated the flat and advertised it for sale. I've just noticed it's now available to let as well.

The landlord is taking the p*ss

landlord likely hasnt updated the council.

Please bear in mind that I didn't give any notice (my bad) but I've posted the keys + garage fob, and I've got an email confirming that he's received them.

However I don't have anything in writing confirming tenancy surrender, but technically anyone could be living in the flat.

Also, I've released the deposit to him as compensation for not giving notice.

I reckon I should ring the council and explain?

Should I provide my Spanish forwarding address considering I don't live in the UK anymore and I don't intend to return (except for holidays).

I've received the court summons only because of the redirection service.

Please ring the council and tell them you moved on XYZ date. If they want proof, send it to them.

How long did your tenancy last ?

If longer than 12 months then you became a secure tenant.

6 Persons liable to pay council tax.

(1)The person who is liable to pay council tax in respect of any chargeable dwelling and any day is the person who falls within the first paragraph of subsection (2) below to apply, taking paragraph (a) of that subsection first, paragraph (b) next, and so on.

(2)A person falls within this subsection in relation to any chargeable dwelling and any day if, on that day—

(a)he is a resident of the dwelling and has a freehold interest in the whole or any part of it;

(b)he is such a resident and has a leasehold interest in the whole or any part of the dwelling which is not inferior to another such interest held by another such resident;

©he is both such a resident and a statutory [F5, secure or introductory tenant]of the whole or any part of the dwelling;

(d)he is such a resident and has a contractual licence to occupy the whole or any part of the dwelling;

(e)he is such a resident; or

(f)he is the owner of the dwelling.

http://www.legislation.gov.uk/ukpga/1992/14#commentary-c12072881

Andy

How long did your tenancy last ?

 

If longer than 12 months then you became a secure tenant.

 

6 Persons liable to pay council tax.

 

(1)The person who is liable to pay council tax in respect of any chargeable dwelling and any day is the person who falls within the first paragraph of subsection (2) below to apply, taking paragraph (a) of that subsection first, paragraph (b) next, and so on.

 

(2)A person falls within this subsection in relation to any chargeable dwelling and any day if, on that day—

 

(a)he is a resident of the dwelling and has a freehold interest in the whole or any part of it;

(b)he is such a resident and has a leasehold interest in the whole or any part of the dwelling which is not inferior to another such interest held by another such resident;

©he is both such a resident and a statutory [F5, secure or introductory tenant]of the whole or any part of the dwelling;

(d)he is such a resident and has a contractual licence to occupy the whole or any part of the dwelling;

(e)he is such a resident; or

(f)he is the owner of the dwelling.

 

http://www.legislation.gov.uk/ukpga/1992/14#commentary-c12072881

 

 

Andy

The last contract is a 6 month contract. The previous one was 12 month on the same dwelling.

I think it is a matter of interpretation, bottom line is I don't have access to the apartment anymore.

How long did your tenancy last ?

 

If longer than 12 months then you became a secure tenant.

 

6 Persons liable to pay council tax.

 

(1)The person who is liable to pay council tax in respect of any chargeable dwelling and any day is the person who falls within the first paragraph of subsection (2) below to apply, taking paragraph (a) of that subsection first, paragraph (b) next, and so on.

 

(2)A person falls within this subsection in relation to any chargeable dwelling and any day if, on that day—

 

(a)he is a resident of the dwelling and has a freehold interest in the whole or any part of it;

(b)he is such a resident and has a leasehold interest in the whole or any part of the dwelling which is not inferior to another such interest held by another such resident;

©he is both such a resident and a statutory [F5, secure or introductory tenant]of the whole or any part of the dwelling;

(d)he is such a resident and has a contractual licence to occupy the whole or any part of the dwelling;

(e)he is such a resident; or

(f)he is the owner of the dwelling.

 

http://www.legislation.gov.uk/ukpga/1992/14#commentary-c12072881

 

 

Andy

That applies only whilst resident. Otherwise a non-resident tenant can only be liable under s6(2)(f) of the local government finance act 1992 - this is what the issue clarified in the court of appeal case of Leeds CC v Broadley was about.

The last contract is a 6 month contract. The previous one was 12 month on the same dwelling.

I think it is a matter of interpretation, bottom line is I don't have access to the apartment anymore.

If you're no longer a tenant then you cannot be liable - if you're a non-resident tenant then the issues I pointed out in post #3 applies. You need to speak to the council and clarify the situation.