Council tax information for landlords

Changes to second home discount

The information below is based on current council tax legislation which is due to change from 1 April.  From that date, exemptions for unoccupied properties needing major work, and for unoccupied unfurnished properties, will be replaced by discounts.

Currently if you have a property that is empty and unoccupied you can claim an exemption from paying any council tax on that property for up to six months.

From the 1 April 2013, the number of days that you can claim this discount  will be reduced, you will only be able to claim the discount  (class c ) for up to 28 days. Following this, the full council tax liability will be payable. 

Unoccupied properties needing major work will no longer receive an exemption and the full council tax charge will be payable.

From the same date, discounts for second homes and empty furnished properties will end.

The amount you or your tenant pays depends on which band your property is in and the number of residents who are in that property. For example, if you have a single tenant who is liable to pay their own council tax bill, they may be entitled to a single person discount.

Council tax bills are sent out every March in time for the first instalment, which is due in April. Every domestic property is sent a bill. It is sent to the person who is known as the liable person.

In some cases the owner, and not the resident, will be liable. Although the bill will be sent to the owner, in certain cases residents may be asked to contribute towards the bill. These cases include -

• houses in multiple occupation
• residential nursing or care homes and some hostels
• religious communities
• property occupied by resident staff to enable them to carry out their duties
• property where a minister of religion lives and works
• property occupied by asylum seekers

Empty properties

When your property is empty various discounts and exemption are available.

If your property is empty but furnished, a discount of 10% can be granted to your usual council tax bill.

If your property is empty and unfurnished, an exemption from council tax can be granted for the first six months.  This exemption relates to the property rather than the owner so if a previous owner has had the property empty, you can only claim the remainder of the six month period.  After the six month period expires a full council tax charge becomes payable.

An exemption can also be granted if the property requires major works, please see exemptions.

Advising us about tenancy changes

If your tenants change, you need to complete a tenancy information form for council tax purposes.

Telling us quickly about tenancy changes allows us to -

• reduce the amount of correspondence we send to you
• issue accurate council tax bills more quickly

This means less administration and hassle for you.

We may ask you for additional information such as tenancy agreements or proof of occupation.  This is usually only if you are late giving us information and we have to create backdated charges, or if there is a dispute over liability.

You can complete a tenancy information form by completing the online form below -
 

or, completing and returning the downloadable form below -
 

Contact us

Local taxation
Hull City Council
PO Box 15
Hull
HU1 2AB

Tel: 01482 300 300
Text phone: 01482 300 349
Fax: 01482 613 562
Email: ctaxsr@hullcc.gov.uk