Who Is Liable for Council Tax in a Rented Home?

Council tax is charged on the property rather than the person, and the council issues one bill per dwelling. Who receives that bill depends on the type of tenancy, how the property is occupied and what the tenancy agreement says. In Bath, where a large share of the housing stock is flats squeezed into converted Georgian terraces near the city centre, the answer is usually straightforward — but there are important exceptions that catch tenants and landlords out every year.

The starting point is the concept of the "liable person". This is normally the adult who lives in the property as their main home and holds the legal interest in it, whether as owner-occupier or tenant. If you rent a whole house or flat on a standard tenancy and live there, the bill is yours.

When the Tenant Is the Liable Person

For most private rented homes in Bath — a flat on its own, a two-bed terrace in Oldfield Park, a family house in Combe Down — the tenant is responsible for council tax from the day the tenancy begins until the day it ends. That applies even if the rent is advertised as "bills included". An inclusive rent does not change who is legally liable; it simply means the landlord expects to recover the cost through the monthly payment, so check the wording carefully before signing.

• Joint tenancies: all named tenants are jointly and severally liable, so the council can pursue any one of you for the full amount.
• Periodic tenancies: liability continues until the tenancy is properly ended, not simply when you hand back the keys.
• Moving out early: if you leave before the tenancy ends, you may still be liable, so tell the council and confirm the position in writing.

When the Landlord Is Responsible

There are several situations where the bill lands with the landlord instead. These include:

• Houses in multiple occupation: where a property is let room by room with individual agreements, the landlord is usually liable for the council tax, even if the tenants share a kitchen and bathroom.
• Empty and unfurnished properties: responsibility generally shifts back to the owner between tenancies, subject to whatever discount or exemption the council currently applies.
• Long-term voids: councils can charge a premium of up to 100 per cent once a home has stood empty for two years, with higher premiums permitted for longer voids. Budget for this if a property is being refurbished.
• Landlord-occupied periods: if you live in the property yourself, or use it as a second home, you are the liable person and the second home premium may apply.

Exemptions and Discounts Bath Tenants Can Claim

Many households are paying more than they need to because nobody has asked for a discount. The most common are:

• Single person discount: 25 per cent off the bill where only one adult lives in the property. Claim it as soon as you move in — it is not applied automatically.
• Student disregard: full-time students are ignored for council tax purposes, so a household made up entirely of full-time students is normally exempt.
• One non-student among students: the household may qualify for a 25 per cent discount, since the students are disregarded.
• Disabled band reduction: if the property has been adapted for a disabled resident, the band can be reduced, lowering the bill.
• Annexes: a self-contained annexe occupied by a dependent relative may attract a 50 per cent discount or full exemption.
• Council tax reduction: means-tested support is available for tenants on a low income, including those in work.

Eligibility rules and the level of support change, so it is always worth checking your current position with Bath & North East Somerset Council rather than relying on what a friend was told last year.

Student Households and Shared Houses

Bath has an unusually high proportion of student lets, and this is where mistakes are most common. If every occupier is a full-time student, the property is exempt — but the exemption is not automatic. You will need to supply exemption certificates from the city's universities for each student, and the account must be updated each academic year as tenants change.

Where a property is let room by room to individual tenants, and each has their own agreement, it is likely to be treated as an HMO for council tax purposes and the landlord takes on the liability. This is one of the few areas where the legal position is genuinely counter-intuitive, so landlords and letting agents should confirm the status of every shared property before the first tenant moves in.

Moving In or Out: Keeping Your Account Up to Date

Council tax accounts follow people as well as properties, so prompt notification saves arguments later. When you move, tell the council your moving date, the address you are leaving and the address you are moving to, and provide the names of everyone aged 18 or over who will be living there. Keep a copy of the tenancy agreement to hand, as the dates on it will be the ones the council relies on.

Landlords should notify the council at the end of every tenancy, particularly for empty periods and HMOs, and should keep a record of the dates. It is also worth checking the council tax band itself. If you believe a property has been banded incorrectly — common in older Bath buildings that have been subdivided — you can challenge the band with the valuation office.

Finally, set up a direct debit over twelve months rather than ten if cash flow is tight, and remember that unpaid council tax is pursued vigorously, with liability orders, enforcement agents and deductions from earnings all available to the council. A five-minute phone call at the start of a tenancy is far cheaper than dealing with the consequences of getting it wrong.