Council Tax and landlords

If you're a residential landlord and need to tell us about a change of tenancy, please complete our tenancy change form.

Circumstances where landlords may be liable for paying Council Tax

If the property is occupied by tenants, you may still be responsible for paying Council Tax under certain circumstances.

Properties where the tenants have separate tenancy agreements – houses in multiple occupation (HMOs)

The property will be considered an HMO and you are liable for Council Tax if either:

• the tenants have separate tenancy agreements but share facilities such as the kitchen or bathroom
• the tenants do not have access to the whole property

Other circumstances where you are liable for Council Tax

You are liable for Council Tax if you're the landlord of:

• a residential care home or nursing home
• certain hostels providing care and support
• a property occupied by a religious community
• a second home occupied by domestic staff
• a residence of a minister of religion
• an unoccupied property – find out more about empty property charges and exemptions