Council Tax information for landlords & agents

As landlords or managing agents, you know who your tenants are so it is important to tell us quickly about any tenancy changes.

If you delay it may be harder for you to sufficiently prove that you are not the person liable to pay the bill.

If you have a rented property, you must tell us

  • When tenants move into your property
  • When tenants move out of your property
  • What type of letting arrangement you have

Tell us about tenancy changes

If students occupy your property

You may be entitled to a reduction in all or part of your bill if you let to full-time students (part time courses do not count).

We need to know the name of each student and where they are studying.

 Tell us students occupy your property

When a property is empty

Discount does not apply unless the empty property is unfurnished. Discount is for one month only from the date the property became unoccupied and unfurnished.

If your tenants move out early they too may be entitled to all or part of this discount up to the end of their tenancy. In these circumstances, you may only have a partial discount for the remainder of the month or no discount at all.

The discount needs to be claimed promptly. If you have recently bought an empty property to let there may be Council Tax to pay immediately if the discount period has already ended.

Tell us a property is empty

When your property is being refurbished

Discount does not apply unless the property is undergoing major repair work or structural alterations.

For a breakdown of what the council consider to be 'major repair work' or 'structural alterations', please read our online guide about structural alterations.

Tell us promptly if the work is structural or major because we may need to visit the property.

Tell us you're refurbishing

Houses in multiple occupation (HMO)

In some cases, the owner or landlord will be liable to pay the Council Tax bill even though there are tenants living there.

These are usually multi-let properties (often referred to as Houses in Multiple Occupation or HMO's) but can include any property let on a room-by-room or multi-tenancy basis.

For more information on what is considered a multi-let property, please read our online guide about multi-let properties

If you're unsure who should be paying Council Tax on your property our online form can help. Please ensure you provide as much information as you can about the letting arrangements at your property.

Tell us about your letting arrangement

Further guidance about how different types of HMO are banded for Council Tax can be found on the VOA website - HMO bands

When your property has separate living accommodation

Some living accommodation may be banded separately for Council Tax even though certain facilities are shared.

Further information about the banding of separate living accommodation can be found on the VOA website.

When you (the owner/landlord) are not responsible for the Council Tax bill

If you are a landlord the responsibility for paying the Council Tax bill depends on what sort of letting arrangement you have.

For more information about the various options for letting arrangements, please read our online guide

If you don't believe that your are liable to pay or disagree with some aspect of your bill you will need explain your reasons to the Council Tax department who will look at your letting arrangements.

If, once the issue has been investigated, the council do not agree with you, you can appeal to an independent tribunal, known as The Valuation Tribunal