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Liability rules for landlords

Landlords are liable for council tax if:

• they live in the property with the tenants
• the property is regarded as a House of Multiple Occupation (HMO)
  (This means if the residents pay their rent to the landlord separately for their own room or part of the property and they share communal areas like the kitchen and bathroom. The tenants will usually have individual tenancy agreements.)
• the property is unoccupied or empty because it is nobody's main home.
  In these cases where you are liable to pay, you are not entitled to receive council tax benefit in respect of any residents on a low income. This does not affect any entitlement to housing benefit

Are there times when the owner is always liable?

In some situations the owner rather than the tenants of a property is always liable for Council Tax.
 
Owners of Care Homes, owners of properties occupied by religious communities, owners of properties occupied by staff in domestic service, properties occupied by serving Ministers of Religion, owners of properties used to house Asylum Seekers.
 

Further information

What is a House in Multiple Occupation (HMO)?
What if students occupy your property?