Information for landlords and agents

If you are a landlord or a managing agent please use the form below to tell us about a tenant moving in to or out of a property. If you are a managing agent you can also use the forms, but where the landlord details are requested you should enter the actual landlord's name and address not your own agency details.

Tell us about a change of tenancy

Landlords and managing agents need to tell us about tenancy changes so we can send accurate Council Tax bills quickly.

As a landlord, there are two circumstances when you can be charged for Council Tax:

  1. when the property is empty
  2. if the property is a House of Multiple Occupancy (HMO)

If you have received a bill because we believe the property is empty and you have tenants, you must tell us as soon as the change occurs.

If you are a landlord renting out a property, the responsibility for paying council tax depends on what sort of letting arrangement you have.

When is the tenant responsible?

The tenant(s) are responsible for the Council Tax when you rent the whole of the property to one person or family, or to joint tenants. In these circumstances we send the bill to your tenant(s).

When is the landlord responsible?

As a landlord you can be liable for Council Tax on your rental property either because it is unoccupied or it falls under a special set of classes described by the Council Tax liability for owner regulations.

In most cases a landlord will be affected by these regulations when a dwelling is designated as a House in Multiple Occupation (HMO). For Council Tax, an HMO is a property which is occupied by persons who do not have a right to occupy the entire property. This usually means that the property is let under multiple tenancies or licenses. This is a different definition than that used for HMO licensing under the Housing Act and further information regarding that can be found on our HMO webpage.

If your property is an HMO, you don’t need to inform us when tenants move in and out of the property. You only need to tell us about a change if the whole property becomes unoccupied or if rent out the whole property under one agreement to tenant/s using these forms:

My property is empty so why do I have to pay Council Tax?

As a landlord you can become liable for Council Tax if your rental property is unoccupied, that means it is no one’s main residence and there is no material interest in the property other than your own. A material interest is a freehold interest or a leasehold interest.

Owners of vacant properties will have to pay an empty property premium. More information can be found on our Empty properties and second or holiday homes page. 

The Renters’ Right Act 2025

The Renters' Rights Act 2025 became law on 27 October 2025. This legislation brings significant reforms to the private rented sector in England, aiming to improve standards, increase transparency, and provide greater security for tenants.

From 1 May 2026, all assured tenancies will become assured periodic tenancies, meaning fixed-term agreements will no longer apply. This change affects both new and existing tenancies. If an existing tenant currently has a fixed‑term tenancy with an end date after 1 May 2026, that end date will no longer be valid.

Tenants may choose to end their tenancy at any time; however, they must give the landlord two months’ written notice to do so. Alternatively, a tenant may remain in the property unless the landlord serves a valid notice to end the tenancy. In such cases, landlords are required to have legal grounds for eviction and must serve a Section 8 notice.

The tenant will remain liable for Council Tax until the earliest of the following:

  • the end of their two‑month notice period;
  • the end date of a valid notice served by the landlord to end the tenancy, where that notice has been accepted;
  • the date the landlord retakes possession of the property; or
  • the date another person moves into the property and becomes liable.

The legal rules when we request information from you:

We have a legal right to request information that we need under Council Tax (Administration and Enforcement) Regulations 1992, regulation 3 and under the Data Protection Act 1998 sections 29(1)(c) and 29(3)(a). We can impose a financial penalty if you refuse to give us information or if you give us information that you know to be false.

Appeals

If you wish to appeal a council decision as you feel you should not be the person who is being charged or you disagree with the period you are being charged for, you can appeal. More information can be found on the Council Tax appeal page.

Please note: even if you disagree with how your bill has been calculated and have submitted an appeal you must pay your bill as it stands. If your bill is then changed at a later date you will be refunded any excess credit.

Apply for registered social landlord's charitable exemption

If you are a registered social landlord and your property is unoccupied, was last used for charitable purposes, and empty for less than six months, you may be eligible to claim a Council Tax exemption:

Apply for a registered social landlord's charitable exemption