In self-contained flats or houses, the tenant is liable for Council Tax. Landlords should notify the local council of the name of the tenant and when he/she moved in. If the property is empty, the landlord will be liable for Council Tax, but can seek an exemption for up to six months if the property is unfurnished.
Properties occupied entirely by students undertaking full time education courses are exempt from Council Tax; however the students must apply for the exemption.
In a House in Multiple Occupation containing bed-sits or rooms with shared facilities, the landlord is liable to pay Council Tax. Rent should be set to take account of the amount you must pay for council tax. If the council tax increases, this does not create an automatic right to increase the rent. Rents cannot usually be increased more frequently than once a year. A landlord can include a term allowing increase of council tax element in line with council tax rise in the tenancy agreement.
A tenant over 18, living alone in a property will qualify for a 25% discount from their council tax bill. It is helpful if landlords inform the council tax section of the local authority in writing whenever someone moves in or out of their property, or if it is empty. [See Empty Properties]
Also see Working with Local Authorities for contact details of local councils