This page provides information on council tax that will be useful to both tenants and landlords. More information is also available for landlords on the related page Council Tax Information for Landlords.
Tenants have to pay council tax for the property they rent if it’s their only or main home (their 'sole or main residence').
If the property is a House in Multiple Occupation (HIMO), the owner will usually be responsible for paying.
Properties that are classed as a ‘House in Multiple Occupation’ (HIMO)
As a general guide, we would usually class the following residences as a HIMO:
- an ordinary house turned into bedsits, each having a kitchen area, but there is only one bathroom that everyone shares
- a rented property where the tenants rent a room each
- a rented property where the tenants have separate tenancy agreements
These are examples only and there may be other types of property which meet the definition of a HIMO.
For more information about the exact definition of a HIMO in the council tax regulations and, information about what we take into account when working out whether a property is a HIMO see the document ‘Houses in Multiple Occupation’ in the documents section.