For both landlords and tenants, there can often be confusion over who is responsible for the council tax bill. Renters normally pay council tax for the property they live in, but certain situations can arise where the responsibility for paying the bill lies with the landlord rather than those living in the property. This could be when the property is empty, or the building is an HMO (House of Multiple Occupation), for example.
Landlords have numerous obligations to fulfil, and knowing whether council tax is their responsibility or that of the tenants might be something that can pass them by.
In this blog, we explore when renters pay council tax and when it becomes the landlord’s responsibility.
What is council tax?
Council tax is an annual bill, typically paid over ten or twelve months. It helps to fund a variety of services provided by the local authority, such as emergency services, waste collections, road maintenance, schools and more. The council sets rates based on property value and then assigns the values to a band. The bands range from A to H, with properties in band A having the lowest council tax bill and those in band H having the highest.
Values assigned to each band vary per local authority, so a property in Epsom in band C may have a completely different council tax bill from a band C property in West Sussex, for example.
How much is council tax in Epsom?
Council tax in Epsom is managed by Epsom and Ewell Borough Council. For 2026/27, the council tax rates have been set as follows:
| Band | Property Value (as of 1st April 1991) | Council Tax |
| A | £40,000 | £1,687 |
| B | £40,001-£52,000 | £1,968 |
| C | £52,001-£68,000 | £2,250 |
| D | £68,001-£88,000 | £2,531 |
| E | £88,001-£120,000 | £3,093 |
| F | £120,001-£160,000 | £3,656 |
| G | £160,001-£320,000 | £4,218 |
| H | £320,000+ | £5,062 |
Rates have risen by 4.7% vs the previous year, 0.3% lower than the maximum allowable increase.
Who is responsible for paying council tax in a rental property?
In most cases, tenants will pay the council tax for the property they are renting. Unlike other bills that the landlord may include within the total rent, council tax is normally left separate for the tenants to organise. This is because there are sometimes discounts applied to the bill based on individual circumstances.
In some cases, tenants may be completely exempt from paying council tax, and in these circumstances, the bill is normally paid for by the landlord.
Does the landlord pay council tax?
There are some circumstances when the landlord pays the council tax for a rental property. This is normally when tenants are exempt.
Examples of when the landlord will pay the council tax bill include:
- The tenants are under 18 years of age
- The property is a care home, hospital or refuge
- The property is a temporary rental while the main residence has emergency work carried out on it
- The property is an HMO
- The tenants are asylum seekers
In some cases, the property is still billed for the council tax, but the tenants are not expected to pay. In these cases, landlords may add it to the rent to help them cover costs.
What is an HMO?
An HMO, or House of Multiple Occupation, is where one property is divided into individual living quarters but with shared spaces such as a kitchen, bathroom and living room. In most cases, the landlord will take the council tax bill, divide it by the number of living spaces, and then add that amount to the rent.
Do landlords pay council tax when the property is empty?
Yes. When the property is vacant, perhaps when between tenancies or when it’s new to the rental market, council tax still needs to be paid. This means that in void periods, which could be for some considerable time, a monthly bill is due with no money coming in to help negate the expense.
When are landlords exempt from council tax?
Landlords will be exempt from council tax if the property is undergoing major repairs or alterations. This can vary between councils, with exemptions purely at the discretion of the relevant local authority. The maximum allowable exemption for repair work is currently 12 months.
What should renters do if they cannot afford council tax?
If renters are struggling to pay their council tax bill, they should contact the council as soon as possible. It might be possible to negotiate a payment plan.
In some cases, discounts are available, and some tenants may not be aware of them. For example, students, single occupants and those with a disability can see their bill reduced. For those on a low income or benefits, there may even be a reduction of up to 100% applied to the bill.
Which renters are eligible for a council tax discount or exemption?
Some renters can benefit from a 25% discount or a full exemption on their council tax. As mentioned earlier, students, single occupants and others, for example, are entitled to a discount.
Others eligible for council tax exemptions include:
- Apprentices (not all apprentices are eligible, so renters are advised to check in advance)
- Teenagers who are adults but in full-time education
- Students in a full-time HNC/HND course, undergraduates, post-graduates or those studying for a PHD.
- Nurses in training
- Individuals with learning difficulties
- British Council-registered language tutors from abroad
- Prisoners
- Care home residents
- Hostel residents
- Members of visiting army, navy or air force
- Carers living with another individual who they are not related to or in a relationship with
Epsom and Ewell Council has a dedicated page on its website that covers all Council tax exemptions and how to apply for them. Both tenants and landlords should familiarise themselves with it to ensure nothing is forgotten when a new tenancy begins.
If you are looking for property to rent in Epsom, or are a landlord hoping to put their property in front of those keen to rent, speak to our team.
Cairds is a leading independent estate agent in Epsom and the surrounding areas. With more than 30 years of experience and an award-winning pedigree, we can find you the property or tenants you need.