Landlords may be responsible for paying council tax
If the property is occupied by tenants, the landlord may still be responsible for paying council tax under certain circumstances.
If you are a landlord and your tenant has moved out or a new tenant has moved in, use the:
Houses in multiple occupation (HMOs)
Properties where the tenants have separate tenancy agreements may be referred to as houses in multiple occupation (HMOs). The property will be considered an HMO (house in multiple occupation) and the landlord liable for council tax if either:
- the tenants have separate tenancy agreements but share facilities such as the kitchen or bathroom.
- the tenants do not have access to the whole property.
For more information on HMOs, please contact the council tax team.
Tenants under 18 years old
If you let your property to a tenant who is under 18 years old, you will remain liable for council tax. However, an exemption will be granted until your tenant's 18th birthday. When the tenant becomes 18 years old, they will be held liable and a council tax account will be set up in their name. Please visit the discounts and exemptions page for further information.
Other circumstances where the landlord will be liable for council tax
Landlords will be liable for Council Tax if you are the landlord of the following:
- residential care homes and nursing homes
- certain hostels providing care and support
- property occupied by religious communities
- second homes occupied by domestic staff
- residences of ministers of religion