Leeds City Council v Broadley [2016] EWCA

Mr Broadley, the landlord, let out a number of properties under Assured Shorthold Tenancies which were granted for a six or twelve month term and thereafter continuing on a monthly basis.  The tenancy could be terminated by either party giving one month's notice and the tenant was liable to pay council tax for the property during the tenancy.

Leeds City Council pursued the landlord for council tax owing on five properties where the tenant had left the property without notice as they argued that a fixed term tenancy followed by a periodic tenancy created two tenancies and conflicted with the rule that the periodic tenancies must be of a certain duration.  The landlord argued that as the tenancies continued until either notice was given in accordance with the tenancy agreement or the property was relet he was not liable for the council tax.  The periodic tenancies were a continuation of the fixed term and not a new tenancy.

Section 6 of the Local Government Finance Act 1992 (LGFA 1992)sets out the criteria for liability of council tax and the argument here was whether the tenants had a material interest in the properties as a 'leasehold interest which was granted for a term of six months or more.'

The First-tier Tribunal held