Council Tax Information for landlords
This page tells you where you can find relevant Council Tax information and explains your responsibilities as a landlord in relation to the Council Tax.
The related page ‘Rented properties and the Council Tax’ explains:
- The circumstances in which tenants are responsible for the property they rent;
- What happens if a tenant moves out before the end of their tenancy agreement;
- That an owner is responsible for the Council Tax for a ‘house in multiple occupation’ (HIMO), and;
- What makes a property a HIMO.
There is also a downloadable document on this page, ‘Unoccupied rented properties’, which explains who is liable for the Council Tax when a tenant either does not move in straight away when their tenancy starts, or moves out before their tenancy has ended.
Please note: there has recently been an Appeal Court judgement in a case involving periodic tenants and we are applying for permission to appeal that decision. The information on our website relating to periodic tenants may change depending on the outcome of our application.
Unoccupied periods of 7 days or less
Unfurnished lets - with effect from 01.04.2014, a discount of 100% can be granted for a property which is unoccupied and unfurnished for a period of 7 days or less, so no Council Tax is payable for them. However if the property is empty for over 7 days, no discount can be allowed, so full Council Tax is payable from the date the property first became unoccupied and unfurnished.
Furnished lets - there is no discount for a furnished unoccupied property so full Council Tax is payable for any unoccupied period.
Your responsibilities as a landlord
Leeds City Council will need information about any tenants in your rented property so that we can decide who is liable for the Council Tax. The Council Tax law says that a person who appears to be the owner, managing agent or resident of a dwelling must give us this information if he/she has got it (Regulation 3 of the Council Tax (Administration and Enforcement) Regulations 1992).
We therefore need to know about any changes in tenants, any unoccupied periods, and the details of your tenant’s tenancy agreements - whether they are on fixed-term tenancies or periodic (‘rolling’) tenancies.
Information we need
- Is your property rented out as a furnished or unfurnished let?
- Have there been any periods when there were no tenants – if so, between what dates?
- What is your tenant’s name and what is the start and end-date of their tenancy agreement?
- What date did they move in or out, if different from the tenancy start/end date (if you know this)?
- Is the tenancy a fixed-term or rolling tenancy?
- If there is more than one tenant, do they have a joint tenancy agreement or separate agreements?
- What is your tenants’ previous address, and forwarding address once they move out? (You are not obliged by law to supply the tenants previous forwarding address but it will help us, if you have it.)
Disputes about unoccupied periods
Disputes can be avoided if we are kept up to date about changes in tenants, as outlined above. However, sometimes landlords dispute charges for unoccupied periods by telling us about tenants who have already vacated. If this happens, we have to ask for evidence of that tenant’s occupation. The type of thing we may ask for includes:
1) A copy of the tenancy agreement, if not already provided;
2) Forwarding addresses, previous addresses and contact details for the tenants;
3) Proof of rent you received specifically for that tenant e.g. bank statements;
4) Bond details taken in line with the government's deposit scheme;
5) Proof of the tenant's ID which you may have taken, e.g. copy of passport, driving licence, etc.
6) References you took for the tenant.
Please be aware that, in the event of a dispute, we will not usually cancel unoccupied charges unless supporting evidence is supplied.
Please use the contact details on this page to provide information, or if you need information that you cannot find on our website.