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

Go to the landlord portal