Question to the Department for Levelling Up, Housing & Communities:

To ask the Secretary of State for Levelling Up, Housing and Communities, what steps his Department is taking to ensure that tenants with a periodic tenancy who give notice to leave their rental property, but vacate the property before the date on which the tenancy ends, are held liable for council tax owed up to the end of the tenancy rather than the landlord.

The collection of council tax is a matter for councils. They will decide who is liable for council tax by reference to the hierarchy of liability set out in the Local Government Finance Act 1992 . If individuals are concerned about the calculation of their council tax liability, they should contact their council. There is also a right of appeal to the Valuation Tribunal.