1.7 Council Tax
In self-contained flats or houses, the tenant is liable for the council tax.
Landlords should notify the local council of the name of the tenant and
when they moved in.
If the property is empty, the landlord will be liable for council tax, but an
exemption can be sought for up to six months if the property is unfurnished.
Students undertaking full-time education courses are exempt from council
tax, but students have to apply for exemption. Their educational institution
will be able, on request from the student/s, to provide them with a notice
that they are a full time student and liable for exemption. If their tenancy
agreement extends over the summer vacation, the exemption also covers
If there is one tenancy agreement for the property in which the occupiers
are jointly and severally liable, the tenants are responsible for the payment
of council tax.
If there is more than one tenancy agreement for the property (e.g. if it is
divided into bedsits), the landlord is responsible for payment of council
tax and collecting this through the rent charged to tenants. Students in
this type of arrangement should be asked to provide proof of study to the
landlord who can then apply for their exemption from the council.
A tenant over 18, living alone in a property will qualify for a 25% discount
from their council tax bill.
Landlords should inform the council tax section of the local authority in
writing whenever someone moves in or out of their property, or if it is empty.