Council Tax for Landlords 2026/27
Who is actually liable — landlord or tenant
The general rule is straightforward: if you let a whole property to one household on a standard assured shorthold tenancy, the tenant is liable for council tax for as long as the tenancy runs, including during their notice period, following the Renters’ Rights Act changes that took effect from 1 May 2026. You only become liable again once that tenancy has formally ended and the property reverts to you.
The exception is Houses in Multiple Occupation let by the room. There, the landlord remains liable throughout, because the property is billed as a single dwelling regardless of how many tenants occupy individual rooms.
Void periods and between-tenancy costs
- When a property sits empty between tenancies, liability reverts to you as the owner from the day the previous tenancy ends
- Furnished properties empty for over a year, or unfurnished ones, can attract a premium of up to 100% on top of the standard bill, rising further the longer the property stays empty
- Council tax paid on void periods is a genuine allowable expense against your rental income for tax purposes
- Some councils offer a short empty-property discount immediately after a tenancy ends, though many have scaled these back or removed them entirely in recent years
Keeping this out of dispute
Confusion over exactly when a tenancy ends — versus when keys are physically returned — is the most common source of landlord-council disputes over liability dates. Keeping a clear paper trail of tenancy end dates and check-out reports protects you if a council tries to bill you for a period the tenant was technically still liable for.