Council Tax for Landlords

Who pays the Council Tax?

This depends on how the property is rented out.

Your tenant will usually pay if:

  • they rent the whole property on their own
  • a family rents the whole property
  • joint tenants rent the whole property together

In these cases, we will send the Council Tax bill directly to the tenant(s).

You will usually pay if the property is a House in Multiple Occupation (HMO).

This is where:

  • tenants rent individual rooms or parts of the property
  • each tenant has their own tenancy agreement

In these cases, we will send the Council Tax bill directly to you as the landlord.

View more information about Houses in multiple occupation

Tell us when tenants move in or out

You must let us know when:

  • new tenants move in
  • existing tenants move out
  • a property is rented for the first time

This helps us make sure the right people are billed at the right time.

If the property is empty between tenancies, you are responsible for paying the Council Tax until a new tenant moves in.

Report a change in tenancy Register for Council Tax or tell us something has changed

Short-term and holiday lets

If you rent out your property as short-term or holiday accommodation, such as through Airbnb, you may have to pay either Council Tax or Business Rates.

The Valuation Office Agency (VOA) decides which applies to your property.

Find out more about holiday lets on GOV.UK.

Other information for landlords

Property licences

You may need a licence if your property:

  • is in a selective licensing area
  • is a House in Multiple Occupation (HMO)

Check if your property needs a licence Houses in multiple occupation licence

Selling a property or changing address?

Tell us as soon as possible by completing an online form to tell something has changed.

Questions about your Council Tax bill

If you think there is a problem with your bill or you think it is wrong:

How to request a review of a Council Tax decision or if you think your bill is wrong

Planning permission

You may need planning permission depending on how your property is used. 

Find out more about planning rules and permissions

Empty properties and second homes

Find out about Council Tax charges for:

  • Empty properties
  • Long-term empty homes
  • Second homes

View Council Tax exemptions