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 is charged as a separate council tax bill. 

When the landlord pays Council Tax

  • HIMO -the landlord is responsible for paying 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. Some HIMO's are licensable
  • Empty property - landlords also pay the Council Tax if the property becomes empty.

When tenants pay 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

Please let us know about any changes to the tenants renting your property