Empty Rented Properties - Who pays the Council Tax when the Tenant vacates?

The Basics

Who pays the Council Tax when the Tenant vacates?  This depends on the type of tenancy and when it ends.

Fixed-Term Tenancies:

Typically the landlord needs to pay for empty periods if a tenant leaves and there is no remaining time left on a fixed-term tenancy.  However, if they leave earlier than the fixed-term ends, then the tenant is responsible for the council tax up until the fixed-term tenancy ends.  Then the landlord becomes responsible for the remaining empty period.

Periodic or ‘Rolling’ Tenancies:

Once the tenant leaves the property the landlord will become liable to pay the council tax for the entire empty period of the property.  A landlord can avoid this by ensuring their tenant is on a Contractual Periodic Tenancy instead.  See our full info here.

It’s important to note that there are more rules that can impact the information above – including whether or not the tenant holds a material interest in the property.  We’ve got more information here and below which can help you further.