In the case of LS v Horsham DC (4 December 2013) the claimant was granted an assured shorthold tenancy of a dwelling.
She occupied it as her home and, after the initial term expired, she held over as a statutory assured periodic tenant on a weekly or monthly basis, until she left.
The council required her to pay council tax as it considered she was the "owner" i.e. a person with a leasehold interest of six months or more.
The Upper Tribunal held that she was not liable for council tax. After the expiry of the original term, she no longer had an owner's interest.