Liability for Council Tax is defined in law (statute and case law) not by contract (Tenancy Agreement).
The answer to the question is dependant on the situation when the tenant vacated:
The tenancy agreement was for an initial period of six months or more and the initial period has not yet ended
- The ‘non-resident’ tenant remains the owner of the Dwelling for Council Tax purposes and remains liable for the Council Tax until the end of the tenancy.
The tenancy agreement was for an initial period of six months or more and the initial period has ended and the tenancy continued on as a contractual periodic tenancy
- As above.
The tenancy agreement was for an initial period of less than six months
- The tenant’s liability for Council Tax ends when they vacate.
The tenancy agreement was for an initial period of six months or more and the initial period has ended and the tenancy continued on as a statutory periodic tenancy
- As above.
The tenancy has been surrendered (tenant offered and landlord accepted)
- The tenant’s liability for Council Tax ends when the tenancy is surrendered.
Further Reading
Section 6 Local Government Finance Act 1992
England and Wales Court of Appeal (Civil Division) Decisions (Leeds City Council v Stephen Broadley)
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