Council tax and landlords

Introduction

If you own a property and rent it to tenants you are required to notify us when there is a change of occupancy.

Details required are:
  • the names of all tenants moving into or out of the property
  • the dates each of the tenants moved into or out of the property
  • forwarding addresses of any tenants who moved out of the property
  • any other relevant information.

We may ask that you supply copies of the tenancy agreements to substantiate the information. 

Please note that for any period between tenancies you will be made responsible for council tax payments.

There is no discount for an unoccupied property so full Council Tax is payable for any unoccupied period.

Your responsibilities as a landlord

Slough Borough Council will need information about any tenants in your rented property so that we can decide who is liable for the Council Tax. The Council Tax law says that a person who appears to be the owner, managing agent or resident of a dwelling must give us this information if he/she has got it (Regulation 3 of the Council Tax (Administration and Enforcement) Regulations 1992).

We therefore need to know about any changes in tenants, any unoccupied periods, and the details of your tenant’s tenancy agreements - whether they are on fixed-term tenancies or periodic (‘rolling’) tenancies.

Information we need:

  • Is your property rented out as a furnished or unfurnished let?
  • Have there been any periods when there were no tenants – if so, between what dates?
  • What is your tenant’s name and what is the start and end-date of their tenancy agreement?
  • What date did they move in or out, if different from the tenancy start/end date (if you know this)?
  • Is the tenancy a fixed-term or rolling tenancy?
  • If there is more than one tenant, do they have a joint tenancy agreement or separate agreements?
  • What is your tenants’ previous address, and forwarding address once they move out?
    (You are not obliged by law to supply the tenants previous and forwarding address but it will help us, if you have it.)

Please use the online form to provide information, or if you need information that you cannot find on our website.

Houses in Multiple Occupation

Tenants have to pay council tax for the property they rent if it’s their only or main home (their 'sole or main residence').
If the property is a House in Multiple Occupation (HIMO), the owner will usually be responsible for paying.

Properties that are classed as a ‘House in Multiple Occupation’ (HIMO)

As a general guide, we would usually class the following residences as a HIMO:

  • an ordinary house turned into bedsits, each having a kitchen area, but there is only one bathroom that everyone shares
  • a rented property where the tenants rent a room each
  • a rented property where the tenants have separate tenancy agreements.

These are examples only and there may be other types of property which meet the definition of a HIMO.

You must let us know if you believe that your property could be classed as a House in Multiple Occupation.