A tenancy has recently ended and the local council has billed the landlord starting from and including the last day of the tenancy. Thus the landlord is being charged before he is entitled to re-let the property. On being asked about this, the council has said that:
"to determine the person liable to pay council tax, it shall be assumed that any state of affairs at the end of the day had existed throughout the day." - the idea being that the tenant moved out on the last day, so was not "in occupation" at midnight.
In that case, if a tenant leaves one day and a new tenant arrives the next day, there would have to be a one day CT bill on every tenant changeover. Apart from seeming rather beaurocratic, this also means that the landlord is being charged council tax while he has no legal right to occupy the property.
Has anyone else questioned this; is it really the way the system is meant to work?
"to determine the person liable to pay council tax, it shall be assumed that any state of affairs at the end of the day had existed throughout the day." - the idea being that the tenant moved out on the last day, so was not "in occupation" at midnight.
In that case, if a tenant leaves one day and a new tenant arrives the next day, there would have to be a one day CT bill on every tenant changeover. Apart from seeming rather beaurocratic, this also means that the landlord is being charged council tax while he has no legal right to occupy the property.
Has anyone else questioned this; is it really the way the system is meant to work?