Who is responsible for paying Council Tax in a rental property depends on the letting arrangements.

Whole property on single tenancy agreement

If you rent out the whole property on a single tenancy agreement such as to one person, a couple, joint tenants or a family:

Several people with individual agreements

If you rent the property to several people with individual tenancy agreements for part of the building, known as a 'House in Multiple Occupation' HMO:

  • you (the landlord) are responsible for Council Tax - we send the Council Tax bill to you
  • you can appeal against our decision if you believe your property is incorrectly classified as a HMO

If your rental property is empty

If your rental property is unoccupied, see Council Tax premiums for empty properties and Council Tax discounts for empty properties.

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