Renting and landlord Council Tax FAQs

The tenant(s) is responsible for the Council Tax if the whole property is let to one household or it is let to several people as joint tenants on one agreement.

The landlord may be responsible for the Council Tax bill in some circumstances, such as a multi-let property or House of Multiple Occupation (HMO). Find out more about letting arrangements and Council Tax.

You or your landlord may be asked to provide more information if we suspect you are living in a multi–let property. This will help us decide who must pay the Council Tax bill.

Both the landlord and the tenant(s) have equal responsibility to provide the council with full details of tenants moving in and out of properties.

You will be liable for Council Tax from the start date of your tenancy and up until your tenancy end date.

Holiday lets are valued for Business Rates if:

• In the last 12 months the property has been available to let commercially for short periods of at least 140 nights; and
• The property will be available to let commercially for short periods of at least 140 nights in the next 12 months; and
• In the last 12 months the property has actually been let commercially as self-catering accommodation for short periods of 70 nights or more

Holiday lets will initially need to be charged Council Tax for at least 140 days. The property can only be assessed for Business Rates once all of the above criteria are met.

The Valuation Office Agency will decide whether your holiday let should be listed for Business Rates or Council Tax. This decision is not made by Southampton City Council.

If you meet the above criteria you can ask the Valuation Office Agency to move your holiday let from Council Tax to Business Rates.