You will need to notify us in writing of any changes in tenants in a property you are responsible for.
Email us on email@example.com, and remember to include:
Please also include the name, address and telephone number of the owner of the property (or the lettings agent), so that we can send them a bill for any period in between tenancies.
Council Tax is charged on a daily basis.
The Council Tax legislation states that the person who is liable for the charge at the end of each day, will be liable for the whole of that day.
A tenant is therefore not liable to pay the Council Tax on the tenancy end date - as the Landlord or Owner will be liable at the end of that day.
The Landlord or Owner will usually therefore be liable for that date, unless a new tenant or resident moves in on the same day.
If a property is unoccupied following a tenancy end, there is no discount available for that empty property, and a full charge will be attracted for each empty day.
Please see below for the relevant legislation, for information:
Section 2 of the Local Government Finance Act 1992:
1. Liability to pay council tax shall be determined on a daily basis
2. for the purposes of determining for any day -
a) whether any property is a chargeable dwelling;
b) which valuation band is shown in the billing authority’s valuation list as applicable to any chargeable dwelling;
c) the person liable to pay council tax in respect of any such dwelling; or
d) whether any amount of council tax is subject to a discount and (if so) the amount of the discount, it shall be assumed that any state of affairs subsisting at the end of the day had subsisted throughout the day.
From the 1 April 2013 there will be no 6 month exemption period for empty properties and the full charge will be due from the date that the property is both unoccupied and unfurnished.
A Landlord or Owner will therefore be liable for the full charge from the day they become liable.
It is the responsibility of the liable persons of the property, to provide evidence of their student status. If the students are liable, they should contact us and tell us what course they are attending. They will then be told whether or not a student certificate needs to be provided.
If landlords are liable and they wish to claim an exemption or discount, they should tell us the names and moving in dates of all students in the property. They should then ask the students to provide a student certificate which will be issued by their university or college.
The definition of an HMO (House in Multiple Occupation) can be different for Council Tax purposes than it is for rent or environmental health purposes.
If a property meets the below criteria, then the Owner or Landlord will be liable for the Council Tax.
1. The property was originally constructed or subsequently adapted for occupation by more than one household, OR
2. Each person who lives in it is either:
a) A tenant or licences able to occupy only part of the dwelling, OR
b) a licensee liable to pay rent or a licence fee on only part of the dwelling.
This can include bedsits, hostels, nurses' homes and long stay wards classed as dwellings.
These can include dwellings actually occupied by one person provided the conditions in paragraph 1 (above) are met.
When deciding if a property is an HMO, the Council Tax team will look beyond any tenancy agreement to see what is actually happening at the property, and what access is available to the tenants/licensees in the dwelling.
Was this web page helpful?