Information for owners letting their property

An owner must pay the Council Tax charge in the following circumstances:

  • When no tenancy is held.
  • If a property is empty and unfurnished, the property will attract one months exemption from the date the property became empty and unfurnished and then a full charge will be payable . A full charge will also be payable on a second home . For council tax purposes, a second home is a furnished property that is no-one's sole or main residence. This doesn't only apply when tenants move out.  
  • Where people form more than one household in a property. This would occur where the residents pay rent separately for the parts of the dwelling they occupy and possibly share cooking and washing facilities. For example a property made into 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.

Where the property is provided as accommodation for Asylum Seekers under Section 95 of the Immigration and Asylum Act 1999.


What owners can do to help

When you let out a property you must inform the council of the tenant's name/s, the date the tenancy starts and the duration. If you use a letting agent you can ask them to inform the council when there is a change of tenants.

Please note that if a tenant vacates a property during the tenancy they are still liable up to the end of the tenancy agreement, unless the property is re-let before this date.


Properties let to students

Full time students are disregarded for council tax purposes but we need proof that they are students. This normally means that each student must supply a Certificate Of Student Status obtained from their College or University. Therefore, it is vital that owners or their agents tell the council tax unit the student's names, the date their tenancy starts and the duration. Then we can contact them to check their status.

If a student has an agreement with an owner or letting agent for a property to be held over for them during the summer period, the property may be exempt from Council Tax. To claim this exemption the owner or their agent will need to give us a copy of this agreement.

If the property is not let during the summer period then the owner is liable for the council tax and the full council tax is payable for that period. If unfurnished, then the property will be exempt for one month but this would need to be verified by an inspection of the property. If you are the owner of an empty and unfurnished property ,please contact us at contact us at to arrange an inspection.