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Council Tax for Rented Homes: Does the Tenant or Landlord Pay?

The rules for tenants, landlords and sharers.

Council Tax for Rented Homes: Does the Tenant or Landlord Pay? Property Legal, Risk & Compliance

Updated October 2026 · Fraser Bond

Renting · Council tax

Who pays council tax on a rental?

Tenantusually
HMOslandlord
Studentsexempt
Emptypremium
In short: In most rented homes the tenant is liable for council tax while they live there. The landlord is liable for HMOs where tenants rent rooms on separate agreements, for homes where nobody lives as their main residence, and between tenancies. Full-time students are exempt, and a single adult gets a 25% discount. Landlords can include council tax in the rent if the tenancy says so, but must then pay the bill. Councils can charge premiums on long-term empty and second homes.
SituationWho is liable
Whole home on one tenancyTenants
Rooms let separately (HMO)Landlord
Empty between tenanciesLandlord
All full-time studentsExempt (apply to the council)
Holiday let / second homeOwner, possibly with a premium

Who pays?

Split the bill
Monthly bill (10 instalments)–
Per person per month (12)–

A single adult gets a 25% discount.

Frequently asked questions

Do tenants pay council tax?

Usually, yes.

Can council tax be included in rent?

Yes, if agreed; the landlord then pays it.

Do students pay?

Full-time students are exempt.

Letting a property?

We handle utilities and council tax notifications at every changeover.

Speak to our teamGet a free valuation

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