Council Tax for landlords

In a rented property, the responsibility for paying Council Tax depends on the type of letting arrangement in place.

When the tenant is responsible

If the whole property is rented to one person or family, it is the tenant's responsibility to pay the Council Tax. We will send the bill direct to them.

If the property is rented to joint tenants, they are jointly responsible for paying the Council Tax. We will send the bill direct to them.

Tenants must tell us when they are no longer permanently living at the property, otherwise they may still be responsible for paying the Council Tax. 

When the landlord is responsible

If the property is rented to several people and they each have an individual tenancy agreement to occupy only part of the building, the property is a 'house in multiple occupation' (HMO). The law says that the landlord is responsible for paying the Council Tax, and they will receive the bill.

For Council Tax purposes, a house in multiple occupation (HMO) is:

• a property that was built or has been adapted for tenants or licensees who are not living as a single household
  
  or
• a property lived in by one or more people. Each has a tenancy or licence to live in only part of the property or pays rent or a fee for only part of the property

Changes of occupancy

As a landlord you have a duty under the law to inform us of changes.

Landlords - tell us about a new tenant (opens new window)

Landlords - tell us about a tenant moving out (opens new window)

As with all changes to your Council Tax status, you should tell us within 21 days.