Guidance 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 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.