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 because it is nobody's main home.

In these cases where you are liable to pay, you are not entitled to receive Council Tax Reduction in respect of any residents on a low income. This does not affect any entitlement to Housing Benefit or Universal Credit.

If you are in receipt of Council Tax Reduction (CTR), there is a £15 discount on the cost of garden waste service. This discount does not apply to those in receipt of a single person discount unless they are receiving CTR.

This authority is under a duty to protect the public funds that it administers, and to this end may use the information held about you for the prevention and detection of fraud. This will include the sharing of information with bodies responsible for auditing or administering public funds. This may also include organisations employed by the Council to assist in the undertaking and fulfilment of its duties. For example, credit agencies and software suppliers who will assist in the review of exemptions and discounts which have been awarded for Council Tax.

The information held on the Council Tax database about you may also be shared with other departments of the Council for purposes that the Council is required to fulfil by law.

Please see "related pages" on the right with regards to the data matching exercise which the Audit Commission is required to undertake on the Council's behalf. Information regarding people who claim single person discounts for Council Tax is provided to the Audit Commission who match this data with information received from the Electoral Register. Any mis-matches are passed back to the Council for investigation.