This provides that tenants with an assured tenancy, or a tenancy that was previously an assured tenancy, will be considered to hold or to have held a material interest in the property for the purposes of being liable for council tax. This will ensure tenants are liable for council tax for the duration of the tenancy, including until the end of the notice period, where they serve notice to end the tenancy.
Part 1: Tenancy reform Chapter 1: Assured Tenancies Section 28: Liability of tenants under assured tenancies for council tax Background