Council Tax: FAQs for landlords

• How do I know who should pay Council Tax?
• Should the Landlord pay Council Tax?
• Should the Student pay Council Tax?
• How do landlords report tenancy changes for Council Tax purposes?
• Am I liable for Council Tax if my property is unoccupied?

Sometimes the landlord has to pay Council Tax, and sometimes the tenant does. For students, it depends on whether they are in full-time education.

Landlords are liable for Council Tax if:

• they live in the property with the tenants
• the property is unoccupied or empty and isn’t anyone’s main home
• The property is a house of multiple occupation (HMO), so each person pays rent for their own room and shares common areas like the kitchen and bathroom. Tenants in HMOs usually have separate tenancy agreements.

If a landlord is liable for Council Tax, their tenant can’t claim Council Tax benefit. However the tenant’s housing benefit is unaffected.

Full-time students are disregarded when calculating Council Tax. This means that if your property is solely occupied by full-time students, you will receive a Council Tax bill showing a full exemption.

If non-students live with students, they get discounts, not exemptions. For example, one non-student gets a 25% discount. The non-student will get the Council Tax bill, unless it’s a house of multiple occupation, then the landlord pays.

To get a discount or exemption, we need the full names and move-in dates of your tenants. For an exemption, we need:

• the students’ current student certificates or,
• if they go to Portsmouth University, proof of their course and student registration number.

As long as the same students have the tenancy agreement and keep studying the same course, the discounts and exemptions apply during university holidays. If the students change or leave their course, let us know right away so we can check the bill.

Don’t wait to tell us about changes. We can only give discounts and exemptions if we get proof of student status and know who has moved in and out.

You’ll need to complete the report a change of address form.

You are responsible for Council Tax payment for any period between tenancies.

There have been some changes to how empty properties are treated for Council Tax purposes. For more information visit Council Tax discounts and exemptions.

If you do not notify us when occupancy of your property changes, you may be liable for Council Tax.