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:
- the tenant is responsible for Council Tax - we send the Council Tax bill to your tenant
- you must tell the Council Tax team when tenants move in or out of your property
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.
