Council tax information for landlords

Reporting Changes in Circumstances

Generally, when a property is occupied, the resident will be liable to pay the Council Tax.

It is essential that landlords and agents keep the Council up to date with any changes in tenants at their properties. We need to know:

• the full names of your tenants
• the date their tenancy agreement started
• the date they moved into the property
• whether the property is let furnished or not
• the exact date your tenants move out
• their forwarding address

By providing this information as quickly as possible, we can ensure your tenants get their Council Tax bill on time and you get any reductions you may be entitled to when the property is not occupied.

Houses in multiple occupation (HMO)

If the Council has determined that a property is a HMO, then the owner of the property will be liable to pay the Council Tax. For Council Tax purposes, a HMO is defined in law as being a house which:

a) was originally constructed or subsequently adapted for occupation by persons who do not constitute a single household

or

b) which is inhabited by a person, or people each of whom, either:

• is a tenant of, or has a license to occupy, only part of the dwelling or
• has a license to occupy, but is not liable to pay rent or a license fee in respect of the whole dwelling

Please note that the definition of a HMO for Council Tax is different to that used for licensing purposes and these are treated under different areas of the law.

If you wish to appeal against the Council’s determination of a HMO then you must appeal to the Valuation Tribunal

Student dwellings

Houses which are solely occupied by students are exempt  from Council Tax. If your property is a student dwelling then you should complete the All Student Dwelling Form  and return it to the Council with the required proof of student status listed below:

• academic year acceptable proof contact
• year 1 students student certificate university bursar or registrar
• returning students student certificate or student enrolment card university bursar or registrar

Please be aware that the following information is not accepted as evidence of student status:

• national union of students (NUS) enrolment card
• evidence of student grant/award

If your property was rented to students during the summer period you may also claim an exemption for these months, providing the students intend to only use the property as term-time accommodation. To claim your exemption you must provide evidence of any retainers paid and/or a signed tenancy agreement.

The Council regularly reviews student exemptions and it is the responsibility of the owner (or their letting agent or managing agent) of the property to gather and provide all of the necessary information to the Council to complete the review.

Also it is the owner’s responsibility to inform the Council within 21 days of any changes in circumstances, which may affect entitlement to any exemption or discount being claimed. Failure to do this or provide false information may result in a fine.