Council Tax Information for Landlords

Who pays council tax in a rented property?

The responsibility of who pays the council tax depends on what the property is classed as.

If there is a separate self-contained unit, such as an annexe, this will be charged as a separate council tax bill. 

When the Landlord pays the Council Tax

The Landlord will be responsible for paying the council tax when the property is classed as a House in Multiple Occupation (HIMO).

A house becomes an HIMO when it’s let out to individual people with their own tenancy agreements. They then pay rent for their own part of the property. 

Landlords also pay the Council Tax if the property becomes empty.


Some HIMO's are licensable

When the tenants pay the Council Tax

If a property is let to a group of tenants under one tenancy agreement, like a family or a group of joint tenants, then we send the council tax bill to the tenants – not the landlord. 

Let us know if the tenancy changes

If the tenancy on your property changes, you can let us know by filling out this form.