With rental accommodation it is usual for the tenants to be responsible for Council Tax direct to the local authority.
This should be clearly stated on the rental application form and the letting agreement.
Landlords should inform the local authority in writing each time there is a change of tenancy or change of occupants.
In the case of Houses in Multiple Occupation (HMO) it is usual for the landlord to pay the Tax and she is responsible to the local authority for the Council Tax for all residents.
During void periods the landlord is responsible for paying the Council Tax on unoccupied properties:
- If furnished, the landlord is responsible for for paying the full Council tax until re-occupied.
- If unfurnished, the landlord is exempt for the first 6 months and thereafter the Council tax will be charged at 50% until re-occupied.
When a tenant leaves early from an assured shorthold tenancy (AST), or is not living in the property as his main home, the landlord automatically becomes responsible. However, under the letting agreement it will usually the case that the tenant is contractually responsible to the landlord, so it is then up to the landlord to claim back what he pays from the tenant.