When Is Landlord Liable to Pay Council Tax?

The question of council tax and who is liable can often arise. Many local authorities will claim the landlord is always liable whatever the situation, but what is the position?

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Council Tax

In self-contained flats or houses, the tenant usually is liable for Council Tax. Landlords should 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.