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Council tax information for landlords

When should an owner or landlord pay council tax?​

In most situations, tenants must:

  • pay council tax from the date their tenancy agreement starts
  • pay up to the end of their agreement

The landlord must:

  • pay council tax for any gaps 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 for 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.​

Report a change to a tenanted property​

report a change to your tenanted property