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Council Tax on Empty Rental Properties: Who Pays?

Tenants pay while they live there; landlords when it's empty.

Council Tax on Empty Rental Properties: Who Pays? Residential Property Services in London

Updated October 2026 · Fraser Bond

Council tax · Landlords

Council tax and rentals

Tenantswhen occupied
Landlordwhen empty
HMOslandlord pays
Premiumsafter 1 year
In short: When a rented home is occupied, the tenants are usually liable for council tax. Between tenancies, the landlord is normally liable, and many councils no longer offer an empty-property discount. Landlords are also liable for HMOs and some short lets. Councils can charge a premium once a property has been empty and unfurnished for a year, and on furnished second homes since April 2025. Some exemptions apply, for example for properties awaiting probate or repossessed. Check your council's rules.

Frequently asked questions

Do tenants pay council tax?

Usually, while they live there.

Who pays for an HMO?

The landlord.

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