3. Council Tax (Landlords)
For the majority of residential let property the Council Tax liability falls to the tenant, however in regard to Houses in Multiple Occupation (HMO) landlords are liable.
In occupied self-contained flats or houses, the tenant is normally liable for Council Tax. Where there are two or more tenants living together on a joint tenancy they will be jointly and severally liable for Council Tax.
The tenancy agreement should make it clear where liability lies.
Landlords should notify the council of the name of the tenant(s) and when he/she moved in.
When the tenancy comes to an end, the liability for Council Tax will revert to the landlord until a new tenant is found.