Where a tenant moves out without legally ending the tenancy, they generally remain liable for council tax until the tenancy actually ends — for example, a valid tenant notice takes effect, the landlord accepts a surrender, or possession is obtained — or until the property is re-let. Liability does not automatically pass to the landlord just because the tenant has stopped living at the property.
As a result, a landlord may wish to appeal a decision to make the landlord liable and ask that the tenant continue to be liable until proper notice is given.
Before an appeal is lodged, a letter must be served by the aggrieved person on the local authority [s.16 Local Government Finance Act 1992].
This template is a first (and relatively basic) letter before an appeal against council tax liability based on no notice given by a tenant. Still, it can be modified with whatever grounds you wish to insert. Product code LT402 is a more extensive letter before appeal, should this not work in the first instance (and we have used both these letters in a genuine case with complete success).
The template is in rich text format (RTF), so it will work on all word processors, including Microsoft Word.