Landlord information
Who has to pay the Council Tax and how to tell us about changes
If you are a landlord renting out a property, the responsibility for paying Council Tax depends on what sort of letting arrangement you have.
When is the tenant responsible for paying?
If you are renting the whole of the property to one person or family, then it is the responsibility of your tenant to pay the Council Tax and we will send the bill to them.
If you rent the property to more than one person, but they are joint tenants, then they are jointly responsible for paying the Council Tax and we will send the bill to them.
When is the landlord responsible for paying?
However, if you rent out the property to several people and they each have an individual tenancy agreement with you to occupy only part of the building, the property is a 'house in multiple occupation' (HMO). The law says that you, as the landlord, are responsible for paying the Council Tax, and you will receive the bill.
Examples of houses in multiple occupation (HMOs):
A shared house where four tenants each have an agreement (they are not joint tenants) with the landlord to rent their own bedroom and use the shared facilities (kitchen, bathroom, living rooms).
A house divided into several bedsits where each tenant has an agreement with the landlord to rent their own bedsit. If there is only one tenant renting one bedsit (maybe because the landlord is still looking for new tenants) this is still an HMO, even though the other bedsits are unoccupied.
Please note that the rules about which properties count as HMOs for Council Tax are different from the rules about which count as HMOs for licensing.
How landlords can tell us about a change of tenancy at one of your properties
You can print off an end tenancy form or a new tenancy form and post to us to notify us of any changes in tenancy. Send your completed form to:
Council Tax Service
PO Box 147
Manchester M15 5TU
You can also email the information to us ctax.landlord@manchester.gov.uk
Why is it important to give us this information?
Telling us quickly about tenancy changes allows us to:
-
reduce the amount of correspondence we send to you
- issue accurate council tax bills more quickly
This should mean less administration for you.
Download our 'Help us improve our service' checklist - advice about the information you should include when you report changes. It also includes useful details about getting in touch with us.
Useful links
Housing and Private Landlords
