Nigel Farage mistakenly said Angela Rayner had avoided paying £40,000 in council tax after the deputy prime minister resigned on Friday, 5 September.
Ms Rayner quit after ethics adviser Sir Laurie Magnus found that she had breached the ministerial code over her underpayment of stamp duty on her £800,000 flat in Hove, East Sussex.
She had faced mounting pressure to stand down over recent days after admitting she had neglected to pay stamp duty by £40,000 on the flat.
"You simply can't get away from being the housing secretary and avoiding £40,000 of council tax, and it screams to entitlement," Mr Farage told conference attendees in Birmingham.
