Under the council tax rules introduced in 2013, landlords may have to pay much more council tax when a property becomes vacant.
However, where a tenant fails to give proper notice, the tenant may remain liable until the tenancy is properly ended — for example, by a valid notice to quit, the property being re-let, or the landlord accepting a surrender. A tenant simply moving out does not, by itself, end a legally continuing tenancy.
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 second (and quite in-depth) letter before an appeal against council tax liability after the local authority has already responded to a first letter and refused to change their decision.
The template is based on no notice given by a tenant, but it can be modified to include whatever grounds you want.
We have used this letter in a genuine case with complete success. It has various facts and dates you must change, but it's a good starting point.
The template is in rich text format (RTF), so it will work on all word processors, including Microsoft Word.
