3. Rented properties – who is responsible for the bill?
Find out if landlords or tenants are responsible for paying council tax.
Tenants who have a tenancy agreement of six months or longer
Tenants are responsible for the council tax bill whilst they are living in the property.
If they leave the property unoccupied before their contract runs out, they will remain liable for the bill until their tenancy agreement comes to an end, or another tenant begins a new contract.
The landlord will become responsible for the bill if the property remains unoccupied after the contract runs out, until there is a new tenant.
If the tenant has moved onto a rolling tenancy, they will continue to be responsible for the council tax bill whilst still living in the property.
may remain liable for the council tax bill after they move out. This will be the case if they move out before the end of their agreed period of notice and there was wording in their original fixed-term contract that stated they would remain liable for the bill until this date. This is known as a ‘contractual periodic tenancy’.
If the end of the agreed period of notice has been reached and no new tenancy agreement has begun, the landlord will become responsible for the bill, until there is a new tenant.
Tenants who have a tenancy agreement of less than six months
Tenants are only responsible for the council tax bill whilst they are living in the property. This means that if they move out before the end of the contract the landlord will become responsible for paying the council tax bill until a new tenancy agreement begins.
If the rented property is not the tenant’s
main residence - what is a main residence?, the landlord is responsible for the council tax bill for the duration of their tenancy agreement.
If a property is unoccupied and unfurnished for seven days or less no council tax will be payable for this period.
Houses in multiple occupation
The owners of
houses in multiple occupation (HMOs) are responsible for paying the council tax bill.