Who is liable for council tax - landlords or tenants?
If you are a landlord renting out a property, the responsibility for paying council tax depends on what sort of letting arrangement you have.
When the tenant is responsible
The tenants are responsible for the council tax when you rent the whole of the property to one person or family, or to joint tenants. We send the council tax bill to your tenants.
When the landlord is responsible
As a landlord, you are responsible for the council tax and will receive the bill if:
- The property is empty while you are in between tenants
- You rent out the property to several people, and they each have an individual tenancy agreement to occupy only part of the property (e.g. a House in Multiple Occupation (HMO))
Empty homes premium
If your property is empty, you must pay the full council tax bill. Depending on how long your property is empty, you may have to pay the empty homes premium.
Tell us about a change of tenant or transfer the council tax liability back to you (the landlord)
Visit our moving home or change of occupants page to let us know if you have a new tenant or that your tenant has left and you are taking back council tax liability.
Log into your council tax account online to view tenant details
Visit the council tax self-service system to log into your account and view your tenant's details.