Responsibility for council tax in rented properties

Find out whether the tenants or landlord are responsible for paying the council tax in rented properties.

Tenancy agreement of 6 months or longer

For tenancy agreements of 6 months or longer, tenants are responsible for the council tax bill while they are living in the property.

If they leave the property before their tenancy agreement ends, they will remain responsible for the bill until the agreement ends or another tenant begins a new agreement.

If the property remains empty after the tenancy agreement ends, who is responsible depends on what is in the tenancy agreement. If the agreement states that tenants need to give notice at the end of their tenancy, they may be responsible until that notice period ends. This would usually be when they stop paying rent on the property.

Tenancy agreement of less than 6 months

For tenancy agreements of less than 6 months, the tenants are only responsible for the council tax bill while they are living in the property.

If the tenant moves out before the end of their tenancy agreement, the landlord will become responsible for paying the council tax bill until a new tenant moves in.

Rolling or periodic tenancies

If the tenant moves on to a rolling tenancy, they will be responsible for the council tax while they’re living in the property.

If a tenant gives notice and moves out when their notice has expired, the landlord will be responsible until a new tenancy agreement has started.

If a tenant moves out before their agreed notice period, it would depend on what is in their original tenancy agreement who would be responsible for the council tax bill.

If you started on a rolling tenancy

If a tenant starts on a rolling tenancy rather than moving on to one, they will only need to pay council tax while living in the property. The landlord is responsible for any empty periods.

Properties on separate tenancy agreements

If a property is rented out on separate tenancy agreements, the landlord is usually responsible for paying the council tax.

The landlord would need to pay the council tax if either:

  • the tenants each have their own tenancy agreement which makes them responsible only for their own rent
  • the tenants each rent a specific room which may have its own lock or number (even if they share a kitchen or a bathroom)
  • the property was built or adapted to be lived in by people who are not a single household (for example, a house turned into bedsits)
Example

If you rent with other people but your tenancy agreement only has your name and the rent for your room, your landlord must pay the council tax.

Example

If your tenancy agreement includes the name of your housemates and you are collectively responsible for the rent on the whole property, you are responsible for the council tax.

Student discounts and exemptions

If a property has student tenants it might be exempt from council tax or eligible for a discount.

Apply for student council tax discount or exemption.

If you have been charged incorrectly

If you think that you have received a council tax bill that you are not responsible for, contact us on 0113 222 4404 (9am to 5pm Monday to Friday, except Wednesday when we open 10am to 5pm).