Council tax exemptions for landlords

Your responsibilities

As a landlord you must:

• Tell the Council Tax Team when your tenants move in and out
• Tell the Council Tax Team if there is a change in who is occupying your property
• If your tenants have individual tenancy agreements and do not have full use of the property, the council tax bill will always be in your name

Tenants' responsibilities

• If the tenants have full use of the property then they will be responsible for the council tax charge
• They must tell the Council Tax Team when they move in and out
• They must tell the Council Tax Team if there is a change in who is occupying the property

Furnished lets

Furnished lets don't receive a discount.

Unfurnished lets

There is no discount for unfurnished lets and this is with effect from 1 April 2026.

You may also be interested in:

• Charges on properties that remain unoccupied and unfurnished

Last updated: 27/02/2026 17:09