On this page
Tell us if a tenancy is changing
Tenant responsibilities
Landlord responsibilities
Empty properties
Landlords and agents must tell us about tenancy changes within 21 days. Council Tax must be registered in the name of the correct person. As the landlord or agent, it is important you pass this information on to us.
We have a legal right to request information that we need under Council Tax (Administration and Enforcement) Regulations 1992, regulation 3. We can impose a financial penalty if you refuse to give us information or if you give us information that you know to be false.
Tell us about tenancy changesA HMO in Council Tax is where multiple tenants are living in the same property, each with their own rental agreement. No tenants have the sole right to occupy the entire property. Please note, this is a different definition than the one used for HMO licensing under the Housing Act.
If your property is a HMO, you don’t need to tell us when tenants are moving in and out. You only need to tell us about a change if the entire property becomes empty, if you sell the property, or if you rent out the whole property under one tenancy agreement.
Tenants are responsible for paying Council Tax when they rent the whole of the property under a single tenancy agreement. This applies whether it is one person renting, a family or joint tenants.
If Council Tax is included in the rent, tenants must still be listed as responsible for paying it, as they are the occupants of the property. You are able to make payments to their Council Tax account with their permission, but the Council Tax bill will always be in the tenants name.
As a landlord, you are responsible for paying Council Tax when the property:
If you have incorrectly received a bill because we believe the property is empty, you must tell us as about any tenancy changes within 21 days.
As a landlord, you are responsible for paying Council Tax in between tenancies.
Council Tax is charged on a daily basis. Whoever is responsible for the charge at the end of each day, will be responsible for the whole day. This means that you as the landlord are responsible for paying Council Tax on the last day of tenancy, unless a new tenant or resident moves in on the same day.
If you have told us about a new tenant moving in, you must continue to pay Council Tax until you receive an amended bill. You will be refunded any overpaid money.
It is important that we have a landlord’s correct contact details and home address. If you don’t notify us of a change, correspondence or bills issued to an old address may still progress to recovery action and additional costs.
You can update your contact details by contacting us:
There are no discounts for properties which are either empty, unfurnished or undergoing major renovations.
From 1 April 2024, properties that have been empty for more than one year will be charged the long-term empty premium. This is an additional charge on top of Council Tax.
| Property empty for | Premium rate | Example |
|---|---|---|
| More than 1 year | 100% | Twice the normal rate. For example, if your annual Council Tax charge is £1500, you will pay £3000 in total. |
| More than 5 years | 200% | Three times the normal rate. For example, if your annual Council Tax charge is £1500, you will pay £4500 in total. |
| More than 10 years | 300% | Four times the normal rate. For example, if your annual Council Tax charge is £1500, you will pay £6000 in total. |
From 1 April 2025, these premium rates will also apply to properties that have been empty and furnished immediately.
If your tenants are moving out and your property is likely to be empty, you must tell us.
Tell us about tenancy changes