Thanks to all guys giving suggestions here. Updated: I have just called valuation tribunal and advised to write a letter to the council saying my mate disagree that she should be liable for that bill. If the response is still negative, then my mate will have a appeal to valuation tribunal for a hearing to decide. I will keep updating here for the progress for information. Cheers all!!!!!

Thanks for your information and yes I have passed this to my mate already. Cheers!

Thanks hightail, this makes sense. The only problem now is that landlord reported my mate lived there until April 2009 and council counted on his words and he even dosen't need to prove any evidence, simple due to no contract was signed between them.

Yes that was what I thought as well, however the council argued that even my mate was living somewhere else she might still be liable for both properties eventhough she was not living in that property.

The council told my mate that since she had no contract with the L/L and she failed to informed the council when she moved out, in this case, the L/L can say anything about the moving-out date (even up to today or any time in the furture) and he doesn't even have to prove it with any B&W documents. This is really ridiculous and unfair to my mate. Since I though if the landlord cannot provide anything (contract) to suport that my mate lived there, the council could take some factual evidents from my mate (eg. new contract proving she is leaving somewhere else) to take her name off from the paying list. Unfortunately this is not the case so far!!!!!!!! Does anyone know is this true that if there was no contract and then landlord can do whatever he can? OH DEAR!! if this is true I will be laughing with tears!!!!

Oh, forgot to tell one thing. Since my mate cannot get hold to the landlord, and then she asked if council can contact the landlord to solve this problem. The funniest thing is they cannot get hold to the landlord either as they dont have information. On the other hand, the council insist requiring my mate to that stupid confirmation.

But the fact was there was no such contract at all and my mate has proved to the council that she was not occuping that property.

Hi Conniff, thanks for your prompt reply. Well, my mate has already showed the council with the tenancy agreement for the new property which indicated her not living in that property. however, the council would not accept that. They may only accept a confirmation for the landlord. I thought this was really stupid as first I cannot get hold of the landlord and second if the landlord did this on purple to avoid the bill, why he should provide anything to us to against him.LOL!! The only thing is my mate didn't sign a contract with that landlord, can this give him the right to the report to the authority whatever he said? This is not fair!!

Sorry for this lenghy post and if anyone can help it would be much appreciated. My mate rent a house privately without any written contract from a landlord from Dec 2007 to Jun 2008. Recently she received a council tax bill from local authority asking her to pay for the period upto April 2009. She called the office to say that she had not been living in that property since Jun 2008 and also she has showed the evidence proving this and made a writen declarition saying that she was not living in that proporty. As I thought this should be enough to waive that bill. But what the council said was she would still have to be liable for paying that council tax unless obtaining a written confirmation from the landlord. This is because that landlord reported to the council that she moved out on April 2009. The landlord is just lying as he doesn't want to pay for that money which should be his liability. The reasons why my mate has to pay for that money according to the authority are: 1. Eventhough she is not living in that property, she may still be liable for the council tax even she is living in another property. 2. As she failed to inform the authority within 21 days after moving out and she had no contract with the landlord, the check-out date will sololy depent on what landlord has reported to the authority. ( assuming if the landlord reported she checked out today, she will have to pay the tax up to today) THIS IS UNFAIR!!!! WHO GAVE THE LANDLORD THIS RIGHT TO DO WHATEVER HE WANTS TO!!! Well, in order to avoid this bill so far is having to get a confirmation from the landlord, unfortunately my mate can't hold of him. And I thought if he had done this on purpose, why on earth he would provide something against him. By now my mate intend not to pay this and leave it the court to judge, but she worries if the court is in favor against her then the bill will be even more to pay at the end of the day. She is helpless and desperate and can anyone HELP PLEASE!!! MANY MANY MANY BIG THANKS IN ADVANCE!!!! OSCAR