Guide for Landlords

This page explains how Council Tax affects you if you are a landlord who lets out your property to tenants and how we charge Council Tax on empty properties.

When do I have to pay Council Tax?

You always have to pay Council Tax:

• If you live in the property with your tenant
• If your property is unoccupied.
• If a lot of people live in the property, pay rent separately but share bathrooms, kitchens and so on.

If a property is owned by the Church and occupied by a minister of religion who gets a stipend, then the Church has to pay.

How much should a landlord pay?

We set a new Council Tax each year from 1 April. However, you can get certain discounts and exemptions to reduce your Council Tax Bill.

Empty properties

Generally, we can give you a reduction of 10% of your Council Tax bill if your property is unoccupied. However, if your property is also unfurnished, we can give you an exemption for up to six months. If your property needs a lot of repairing and it is not fit to live in, it may be exempt from Council Tax. You will be asked for information to substantiate that your property is in such a condition.

Properties occupied by students

If only students live in your property you do not have to pay Council Tax.

If a property is lived in by students only, who then leave the property empty during college holidays, but go back there to continue their course, the property will be exempt during that holiday.

If a property is rented by a student for term time purposes just before the course starts, the property will be exempt from the date the student rents it.

You can get more information on discounts and exemptions in the Council Tax Discounts and Exempt Properties pages.

Keeping us informed

If you are a landlord it is important to contact us if any tenancy changes happen.

Click here to use an online form to let us know that your tenants have changed.

If you have any questions about this information, please contact the Council Tax Section on (01263) 516071, or write to the Council Tax Section, North Norfolk District Council, Council Offices, Holt Road, Cromer, Norfolk, NR27 9EN.