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.