Report a change of circumstance

If you are a landlord renting out a property, the responsibility for paying Council Tax depends on what sort of letting arrangements you have.

When is the tenant responsible? 

The Tenant/s is/are responsible for Council Tax when you rent the whole of the property to the one person, a family or to joint tenants. We send the bill to your tenant/s. 

When is the landlord responsible? 

If you rent out the property to several people, and they each have individual tenancy agreement to occupy only part of the building (this is called a “house In multiple occupation” or HMO), you as the landlord are responsible for paying the council tax. We send the bill to you. 

Please ensure you inform us about tenancy changes so we can send accurate council tax bills quickly.