In Bramwell v Valuation Office Agency [2015] EWHC 824 (Admin) Elisabeth Laing J held that it was the tenant of a flat who, although not in actual occupation, had the right to occupy, who was liable for council tax, rather than the landlord, notwithstanding that the tenant was out of occupation of the flat because of the need for substantial repair. The scheme of s6 of LGFA 1992 was ECHR compliant.
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