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?
The tenant(s) is/are responsible for the council tax when you rent the whole of the property to one person or family, or to joint tenants. We send the bill to your tenant(s).
When is the landlord responsible?
If you rent out the property to several people, and they each have an individual tenancy agreement to occupy only part of the building (this is called a 'house in multiple occupation' or HMO) you are responsible for paying the council tax. We send the bill to you.
Tell us about a tenancy change
Tell us about tenancy changes so we can send accurate council tax bills quickly.
- email the information to us: firstname.lastname@example.org
- Or print off an end tenancy form or a new tenancy form. Send your completed form to:
Council Tax Service
Manchester City Council
PO Box 3
Manchester M15 5BA
If your property is a HMO, or it is in an area designated for selective licensing, you may also need a licence to rent it out. Check to see if you need a licence
You are also advised to establish ;awful use of your premises under planning legislation. It is advisable to contact the Council's Planning and Building Control departments for advice. Contact: email@example.com and firstname.lastname@example.org
See how much Council Tax we charge for empty properties (including second homes) since the rules changed in April 2013.
Help us improve our service - a checklist with more information about reporting changes and options for contacting us.