Council Tax information for landlords
If there's a change in the occupancy of your rented property, we need to know as soon as possible.
Who pays council tax in a rented property
The responsibility of who pays the Council Tax depends on what the property is classed as. If there is a separate self-contained unit, such as an annexe, this is charged as a separate Council Tax bill.
When the landlord pays Council Tax
The landlord is responsible for paying Council Tax when the property is classed as a House in Multiple Occupation (HMO). A house becomes an HMO when it’s let out to individual people with their own tenancy agreements. They then pay rent for their own part of the property. Some HMOs are licensable.
Landlords must pay the Council Tax charges if a property becomes empty.
When tenants pay Council Tax
If a property is let to a group of tenants under one tenancy agreement, like a family or a group of joint tenants, then we send the Council Tax bill to the tenants – not the landlord.