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How different tenancies affect who is responsible to pay the Council Tax

Who will be responsible for council tax depends on;

  • what type of tenancy your tenant has, and
  • if the initial tenancy end date has passed.
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A tenant with a tenancy for six months or more holds a material interest in the property.

If a tenant moves out before the end of their tenancy, they may have to pay the empty charges, until their tenancy end date.

When a tenancy has ended, and the tenant stays on, their tenancy becomes a statutory periodic, or rolling, tenancy.

This means they no longer hold a material interest in the property unless there is a continuation clause in the tenancy agreement.

A continuation clause states the tenancy will continue after the expiry of the initial term. So, no statutory periodic or rolling tenancy is created. The tenant will remain liable for council tax until the tenancy is terminated, even if they vacate the property.