Council Tax: Landlords and managing agents

Landlords and managing agents need to tell us quickly about any tenancy changes for the properties they either own or manage.

If you own or manage a rented property, you must tell us as soon as possible when a tenant moves into your property or a tenant moves out of your property.

If you delay in telling us about any changes it may be harder for you to prove that you/the owner liable to pay the council tax bill.

Council tax regulations require you to tell us within 21 days about any changes which might affect council tax liability.

Please tell us as much detail as possible - we will aim to process the information within 10 working days.

Tell us about tenancy changes

Empty properties

Discount does not apply unless the empty property is unfurnished.

From the 1st April 2022 empty property discounts have changed. The amount of discount awarded from the 1st April will be 100% for up to 2 months from the date the property first became unoccupied and unfurnished. Previously, the amount awarded was 100% for up to 3 months.

If your tenants move out early they too may be entitled to all or part of this discount, up to the end of their tenancy. In these circumstances, you may only receive a partial discount for the remainder of the 2 month period or no discount at all.

If you have recently bought an empty property with the intention of letting it out, there may be Council Tax to pay immediately if the discount period has already ended. Any discount needs to be claimed promptly.

If you have recently bought or sold a rental property you must let us know the details by using the online form.

Properties being refurbished

Discount does not apply unless the property is undergoing major repair work or structural alterations.

Find out more about what we consider to be 'major repair work' or 'structural alterations'​

You must tell us promptly if the work is structural or major because we may need to visit the property. Please include a daytime telephone number with your correspondence so that we can contact you to arrange a visit if necessary.

If you think that your property may qualify for a discount on these grounds please send us the full details of the work that is being done. Please provide as much detail as possible about the works, including whether they have already been completed or are required to be done.

Liability disputes/eviction proceedings

In order to avoid disputes about liability please let us know promptly about properties where you are aware that your tenant has vacated before the official termination date or where you may be starting eviction proceedings against them.

In these cases please complete the tenancy termination section of the online form, giving us as much detail as possible.

Tell us about tenancy changes

Houses in multiple occupation (HMO)

In some cases, the owner or landlord will be liable to pay the Council Tax bill even though there are tenants living there.

These are usually multi-let properties (often referred to as houses in multiple occupation or HMO's) but can include any property let on a room-by-room or multi-tenancy basis.

Properties which are occupied but exempt from Council Tax

We do not charge Council Tax for homes which are lived in only by:

  • People under the age of 18
  • Students (including halls of residence)
  • People who are severely mentally impaired
  • An annexe (for example, a granny flat) lived in by a dependent relative

You must still let us know about any tenants that may fall into one of these categories so that we can correctly determine liability.

If you no longer qualify for a Council Tax discount or exemption

You must tell us within 21 days if you believe that you are no longer entitled to the exemption or discount. Please complete a Council Tax general enquiry online form, to tell us about your change in circumstances. Remember to include your account number in the email.

If we find out later that you were not entitled to a reduction or to the full amount of reduction that you were awarded, we are required by law to add this amount to your account and we will send you a revised council tax bill.