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Council tax

When a dwelling is unoccupied and not subject to a tenancy, you will be billed for Council Tax. Please tell the council tax section about changes; to your billing address, the name(s) of your tenant(s), when they move in/out and their forwarding addresses where possible; this will highlight your entitlement to any related reductions and if/when changes should be made to who is billed.

The tenant(s) of a self-contained dwelling is/are billed for Council Tax. A tenant over 18, living alone in a property will normally qualify for a 25% discount on their council tax bill, but they must apply for it. A household of full-time students although billed for Council Tax will normally qualify for a full exemption, but they must apply for this.

In the case of shared dwellings (where the tenants pay individual rents or where there are locks on internal doors, but also shared facilities), Council Tax is normally the responsibility of the landlord.
• Rent should be set to include the amount of council tax you must pay.
• Council Tax increases do not create an automatic
right to increase the rent. Agreements should include a provision for increasing the council tax element when the bill increases.
• Shared dwellings are referred to as Houses in Multiple Occupation (HMO’s), which can be confusing, but the criteria used for Council Tax is very different to that used by Private Housing.
• If all or all but one of your tenants are full-time students you can apply for a reduction/exemption

HMO Criteria for council tax: a dwelling inhabited by persons who do not constitute a single household, each of whom either;

(a) is a tenant of, or has a licence to occupy, part only of the dwelling; or .
(b) has a licence to occupy but is not liable (whether alone or jointly with other persons) to pay rent or a licence fee in respect of the dwelling  as a whole.


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