Council Tax is a property based tax, payment is therefore not the Landlord’s responsibility whilst the entire property is let, however if the property is let on a rooms basis, such as to students, no Council Tax will be payable by you as long as all the tenants are exempt form paying.
When an unfurnished property is unoccupied it is exempt for 6 months, then 100% of the Council Tax becomes payable immediately and throughout any void period between tenancies.
When a furnished property is unoccupied 75% of the Council Tax bill is payable on an unlimited basis.
We will inform the Council Tax office of each and every change in occupancy.
There is a clear legal obligation on a property occupier to register for Council Tax and a specific clause in the tenancy agreement, to which we draw their attention, also clearly highlights the tenant’s obligation to register for and pay Council Tax.
