Landlord Council Tax Liability

As a landlord, you are liable for Council Tax, when:

  • The property is empty and not under an assured shorthold tenancy
  • You rent out the property to several people, and they each have an individual tenancy agreement to occupy only part of the building - called a 'house in multiple occupation' (HMO)
  • The property is home to a religious community or minister of religion
  • The property is a residential care homes,  nursing homes or hostel providing care and support.

The tenant is not liable for Council Tax, if they are on a statutory periodic tenancy (or any tenancy of a term of less than 6 months) and are non-resident. The liability will usually fall on the owner.

 

Empty Property Discount and Exemptions:

Furnished Let - Furnished lets attract a full charge if they are unoccupied.

Unfurnished Let - This discount is discretionary to each local Authority, see discounts that may be available.