Landlord responsibilities for Council Tax

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 tenant (or tenants) is 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 bill to your tenant(s). 

When the landlord is responsible

If you rent out the property to several people, and they each have an individual tenancy agreement to occupy only part of the building - called a 'house in multiple occupation' (HMO) - you are responsible for paying the Council Tax. We send the bill to you. 

If we determine that your property is a HMO and you do not agree with this, you can appeal against our decision. For further information on how to appeal visit the Valuation Tribunal website. Your appeal to them will have a time limit and you are advised to follow their guidelines.

Keeping us informed

If you rent out your property, you must tell us:

  • The property address
  • What date you bought the property
  • Whether the property you rent out is furnished or unfurnished
  • What was the previous owners name and new address
  • What is your solicitor or managing agent's name and address
  • Your contact details i.e. mobile number, email address and current residential address
  • Details of any alterations you have made to the property you rent out.

You must also tell us when tenants:

A person who appears to us to be the owner or managing agent of a particular dwelling is required to supply specified information as long as:

  • It is in their possession or control;
  • The authority makes a request for it;
  • It is required only for the purpose of identifying the liable person for the period concerned.

A person on whom such a notice is served is required to supply the information within 21 days.

Failure to comply with the request for information may result in a financial penalty being imposed on an owner or managing agent who are served with a notice as described above, but fail to comply with its requirements.