Council tax liability (rented property)
Who pays council tax during and between tenancies.
2 min read · Updated 2 August 2026
Overview
In a standard self-contained let the tenants are liable for council tax. In most HMOs the landlord is liable and the cost is usually reflected in the rent. Between tenancies the landlord is liable, though some councils allow a short empty-property discount.
Legal requirements
- Licensed and most other HMOs are the landlord's council tax liability by regulation.
- Long-term empty homes can attract a council tax premium.
Practical guidance
- Tell the council the exact tenancy start and end dates to avoid being billed for occupied periods.
This wiki entry is general information for UK landlords and letting agents, not legal advice. Rules differ across England, Wales, Scotland and Northern Ireland — check your local requirements or take advice before acting.