Council tax liability
Who must pay council tax on a home. Usually the tenant living there; the owner for an HMO, an empty home or where nobody lives there as their main home.
In short: Council tax liability follows a legal order of who is responsible, set by section 6 of the Local Government Finance Act 1992. A tenant living in a let home as their main residence is usually liable. The landlord pays for an HMO, when the home is empty, and in some other cases.
Money, tax and insuranceTenancies and agreements
England. Checked against the law on 5 October 2026. Information, not legal advice.
In practice:
- Single household tenancy: the tenants are usually liable, jointly if there are several.
- HMO let room by room: the owner is liable, and usually recovers it through the rent.
- Empty between tenancies: the owner is liable; many councils charge a premium on long-term empty homes and may charge one on second homes.
- Lodger: the resident landlord pays.
A tenancy agreement can say who pays, but the council follows the law, not the agreement. Council tax bands are set by the Valuation Office Agency and can be checked on GOV.UK.
Related: House in multiple occupation (HMO), Lodger, Material information
Where this comes from
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Related terms
Glossary
Lodger
Someone who rents a room in the home the landlord lives in and shares living space with them. A lodger is not an assured tenant and has far fewer rights.
Glossary
Assured periodic tenancy
The standard private tenancy in England since 1 May 2026: it rolls on month to month (or shorter) with no end date until the tenant or landlord ends it properly.
Glossary
Assured shorthold tenancy (AST)
The usual private tenancy in England from 1997 until 30 April 2026. On 1 May 2026 existing ASTs became assured periodic tenancies and no new private ones can be made.
Glossary
Capital gains tax 60-day report
When you sell a UK home that is not your main home and owe capital gains tax, you must report and pay it to HMRC within 60 days of completion.
Glossary
Client money protection (CMP)
Cover that repays landlords and tenants if an agent loses or misuses money it holds for them. Compulsory for agents in England that hold client money.
Glossary
Ground rent
A yearly payment a leaseholder makes to the freeholder under the lease. For most new long residential leases since 30 June 2022 it is limited to a peppercorn (nothing).