Council tax - letting a property

A homeowner must pay council tax in the following circumstances:

  • When no tenancy is held and the property is unfurnished, there is a period of up to 60 days from the date it was vacated when no charge is due. Once a discount has been awarded there must be a minimum occupation period of six weeks before another 60 day discount can be awarded
  • On expiry of the exemption period the property will become a long-term empty property and will be liable for 100% charge. For further information about second homes and long term empty properties, see council tax discounts and exemptions
  • Where a property is occupied by people who form more than one household. This would occur when residents pay rent separately for the parts they occupy and possibly share cooking and washing facilities, for example in bedsits
  • When occupied by a person employed in domestic service to the owner
  • Where a minister of religion lives and works
  • Where the property is a residential home
  • Where the property is occupied by a religious community

What owners can do to help

When you let out a property it is important that you tell us:

  • the tenant's name(s)
  • the date the tenancy started
  • the duration of the lease

If you use a letting agent you can ask them to tell us when there is a change of tenants.

If a tenant vacates a property during a tenancy, they may still be liable for council tax depending on the terms of the tenancy agreement, unless the property is re-let prior to the tenancy ending.

Properties let to students

Full-time students are disregarded for council tax purposes, but we need proof that they are students. Therefore, it is important that owners or their agents tell us the student's names, date their tenancy started and the duration. Then we can contact them to check their status.

Responsibilities of students and their landlords

It is the responsibility of the liable person(s) to provide evidence of student status. If the students are liable, they should contact us and tell us what course they are attending. They will then be told whether or not a student certificate needs to be provided.

If landlords are liable and they wish to claim an exemption or discount, they should tell us the names and moving in dates of all students in the property. They should then ask the students to provide a student certificate which will be issued by their university or college.

Contact information

  • To talk to us about council tax and letting your property:
  • Telephone: 01494 412 226 and select help key 7