I have a client who moved from a flat in our supported housing project to a local authority flat. She incurred liability for 2 rents and was awarded a payment of HB on 2 homes. However, she then received a bill for council tax on the supported houisng property (she had vacated) for one week. Having contacted the CT dept i understand that the rules are different for CT than for HB and that 2 lots of CTB cannot be paid hence the bill. There is a 10% reduction on the bill "as the dwelling is no one's main residence". This does not some right to me re. liability and has implications for lot of my clients who move out of our properties. The flat is furnished / part furnished by ourselves (the basics are put in).
My question is should she have been held liable for council tax on the property she moved out of?

But you are only liable to pay council tax when you are resident in the dwelling, as I assume she did not own the flat in your project and was no longer resident there is no liability

apprently not the case according to the ctax office. Either the place is furnished nd liability rests with the tenant or if unfurnished, would fall to us as the landlord.

Liability for ctax should rest with the tenant until the tenancy expires regardless of whether its furnished or not. If its unfurnished then an exemption C should apply so nothing paid and if it is furnished then a 10% discount. All would rest on whether tenant is still liable under the tenancy for that week

The only thing you could argue is that its not substantially furnished. I dont know what you mean by the basics. But furnished under ctax regs generally means could someone live there, i.e is there a bed, cooker, sofa etc

You could ask for an exp C and if they want to inspect the property argue with them that it is not substantially furnished

Another way round this is to ask for a discretionary write off under section 76 of the Local Government Act 2003, under (new) section 13A..

This gives LA's the discretion to write off debts owed, and not just for financial hardship...