Renters are usually the ones liable to pay council tax - however, there are some instances where a landlord is the one responsible for the bill.

Council tax is paid to your local authority and is used to pay for services run by your local council and this usually includes things such as police and fire services, libraries and educational projects and bin collections. People who live in a property as their main home and are over 18 usually pay the council tax for that property.

This means if you are renting a home, then the council tax will be in your name. Although some landlords may include your council tax payments in the rent they charge you. The bill covers your whole household, so if you live with a friend or partner, you’ll get one council tax bill for both of you. If you’re both named on the lease, both of you are liable to pay council tax, but the total amount will stay the same.

There are some instances where the landlord is responsible for covering this bill - although they are uncommon. According to Citizens Advice, the following instances will mean the bill liability will fall on the "owner" of the property rather than the tenant:

  • The property is in an HMO (House of Multiple Occupancy) for example, a house shared by a number of different households who all pay rent separately
  • The occupant or occupants are all under the age of 18
  • The occupant or occupants are asylum seekers
  • Temporary rentals to cover instances where your main residence is having emergency work carried out on it

In regards to HMO properties, while the landlord is technically responsible for paying council tax, the rent will likely be adjusted to cover the cost in this instance.

Citizens Advice says if only one person lives in the property they are the "liable" person for council tax. If more than one person lives there, then there is a system called the "Hierarchy of Liability" which is used to work out who is the liable person. The person at the top, or nearest to the top, of the hierarchy is the liable person. Two people at the same point of the hierarchy will both be liable.

The hierarchy of liability is:

  • A resident owner-occupier who owns either the leasehold or freehold of all or part of the property.
  • A resident tenant.
  • A resident who lives in the property and who is a licensee - this means that they’re not a tenant, but have permission to stay there.
  • Any resident living in the property, for example, a squatter.
  • An owner of the property where no one is resident.