Paying Council Tax as a landlord or managing agent
If you are a landlord renting out a property, the responsibility for paying Council Tax depends on what sort of letting arrangement you have.
The tenant is responsible when:
- you rent the whole of the property to one person or family, or to joint tenants
The landlord is responsible when:
- you rent out the property to several people, and they each have an individual tenancy agreement to occupy only part of the building – called ‘house in multiple occupation’ (HMO)
- you live in the property with the tenants
- the property is unoccupied or empty and isn’t anyone’s main home
- you let your property to a tenant who is under 18 years old - however, an exemption will be granted until your tenant's turns 18 years old, then they will be responsible and a Council Tax account will be set up in their name
- the property is a residential care home or nursing home
It's also important that you tell us about any tenancy changes that might affect your Council Tax.