Council tax information for landlords

If you are the owner or landlord of a property which you rent out, let us know when you change tenant.

Tell us about your tenants changing

When should a owner/landlord pay council tax?

In most situations, your tenant must pay council tax from the date their tenancy agreement starts. They must pay up to the end of their agreement. You must pay council tax for any gap between tenants. There are a few situations where an owner must pay council tax, even where the property is being rented out. These include:

  • houses in multiple occupation
  • care homes
  • houses of religious communities
  • some homes occupied by domestic servants

Furnished and unoccupied property

If the property is furnished and unoccupied, there is no discount. This is often called a second home charge, even if the property is not used as a second home.

Long term empty home charge

When the home has been empty and unfurnished for two years, the charge will rise. Find out more about long term empty homes premium charges.