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