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What is council tax and who has to pay

Circumstances where landlords are liable

Landlords are liable for paying the council tax if the property is:

  • a house in multiple occupation, for example bedsits
  • occupied by asylum seekers
  • occupied by tenants who are all under the age of 18
  • unoccupied (unless there is a valid tenancy agreement in place)

The landlord/owner may also be liable for the payment of council tax for the following types of property:

  • residential care homes
  • dwellings inhabited by religious communities
  • dwellings occupied by resident staff
  • dwellings inhabited by ministers of religion