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There are no arrears currently on any of the properties.
You may ask for security or an indemnity of some sort from whoever you will lease the property to to cover you for council tax in the event of non payment.
As you see, your liability comes last in the above list as the non-resident owner, the people at the top of the list downwards are the ones who are liable to pay the council tax in that order.
Hope this helps
You have not answered my question at all.
If a tenant leaves a property without paying council tax there is no comeback to me as it's his liability for the duration of his lease. My question was if the leaseholder company will stand in place of the freeholder company as being classified as the legal owner for the duration of the lease. If we were to sell the property with arrears of council tax the purchaser would not be liable for our arrears hence my original question.
I'm very unhappy with your answer as I find its skirting the main issue and are not answering the specific question.
if so do paragraph 5 & 6 imply that if there is a lease in place for more than 6 months the leaseholder will be liable?
could you please explain the following: (b)at least part of the dwelling or, as the case may be, of the part concerned is not subject to a material interest inferior to his interest