Who is responsible for paying council tax?
If you rent out a property, the responsibility for paying council tax depends on your letting arrangement.
- The tenant(s) are responsible for the council tax when you rent the whole of the property to one person, a family, or to joint tenants. We send the bill to your tenant(s).
- The landlord is responsible when you rent out the property to several people who have individual tenancy agreements to occupy only part of the building - a 'house in multiple occupation' (HMO). We send the bill to you.
Tell us about a tenancy change
We need to know about tenancy changes so we can send accurate council tax bills quickly.
Further information
- If your property is a HMO, or it's in an area designated for selective licensing, you may need a licence to rent it out. Check if you need a licence
- If you are selling your property complete the change of address form
- Report a problem with your bill
- You are advised to establish lawful use of your premises under planning legislation. Contact the Council's Planning and Building Control departments for advice at: planning@manchester.gov.uk and building.control@manchester.gov.uk
- See how much Council Tax we charge for empty properties (including second homes)