Do Lodgers in England Have to Pay Council Tax?

If you are renting a room as a lodger in England, you may wonder if you are responsible for council tax, or if your landlord should pay it. Understanding who is liable can help avoid disputes and unexpected bills. In this article, we explain council tax rules for lodgers in England, provide official guidance, and help you know your rights.

Who Is Responsible for Council Tax in England?

Council tax is usually charged on the occupiers of a property. However, responsibility works differently depending on whether the property is rented as a self-contained unit, a shared house, or if you are a lodger living in the landlord’s own home.

Lodgers in a Landlord's Home

• If you are a lodger (renting a room in your landlord’s only or main home), the landlord remains responsible for council tax, not you.
• Your landlord cannot ask you to pay council tax directly to the council. However, they can factor the council tax cost into your rent.
• You are not considered liable in law for council tax as a lodger, even if your tenancy/occupancy agreement says otherwise.

You can confirm your status as a lodger if you share living space (e.g. kitchen, bathroom) with your landlord, who lives in the property too. For more details, see the official Rent a room in your home guidance.

Joint Tenancy or Self-Contained Accommodation

If you rent the whole property or a self-contained flat with others, you may all be jointly responsible for council tax as joint tenants. In this case, the council can pursue any or all tenants for unpaid council tax unless you have an agreement in writing that states otherwise.

Students and Council Tax Exemption

• Full-time students are exempt from paying council tax.
• If all the people in the household are full-time students, you will not need to pay council tax. If only some are students, the property may be eligible for a discount.
• Use the student status and council tax official guidelines for eligibility.

Council Tax Discounts and Reductions

Certain households are eligible for council tax discounts:

• If you live alone, you can get a 25% discount.
• If you are on a low income, you may be eligible for Council Tax Reduction.
• Some people, such as apprentices, carers, and those with severe mental impairment, might qualify for further discounts. Check your local council's website for details.

Official Forms and How to Use Them

• Application for Council Tax Discount or Exemption (varies by council)
  Use this form to apply for a discount as a single person, student, or other eligible category. For example, if you are a lodger living alone after your landlord moves out, you could use your council's ‘Single Person Discount’ form: Councils’ official page for council tax discounts.
• Application for Council Tax Reduction (CTR1A)
  If you are on low income or benefits, use the CTR1A form for council tax reduction. Submit this to your local council to request a reduction in your council tax bill. For example, if you lose your job while lodging, you may qualify for help with council tax.

Always check your local council’s website for specific application processes and the right forms.

Tribunals and Legal Support

In England, the First-tier Tribunal (Property Chamber) handles disputes involving private residential tenancies, including issues related to contracts, rent, and certain council tax disputes.

Relevant Legislation

The main laws governing council tax for lodgers and renters in England are:

• Local Government Finance Act 1992 — The core statute on council tax liability.
• Rent Act 1977 — Framework for certain protected tenancies, mainly before 1989.
• Housing Act 1988 — Covers most Assured Shorthold Tenancies (ASTs) in England.

It's important to understand which applies to your situation, especially if you are unsure of your lodger or tenant status.

FAQ: Council Tax and Lodgers in England

1. Do I have to pay council tax if I’m a lodger?
   If you are a lodger in your landlord’s main home, you are not responsible for paying council tax directly. Your landlord remains legally liable, although they may include it in your rent.
2. Can my landlord pass the council tax bill on to me?
   Your landlord can include council tax as part of your rent or living costs, but they cannot expect you to pay the council tax directly to the local council unless you are a joint tenant or renting self-contained accommodation.
3. What if the property is empty or I live alone as a lodger?
   If you are the only adult in the property after your landlord moves out, you should inform the council. You may need to apply for a single person discount, and your liability may change depending on the circumstances.
4. Are students who are lodgers exempt from council tax?
   Yes, full-time students are generally exempt, and if all residents are full-time students, the property is exempt from council tax entirely.
5. What should I do if there’s a council tax dispute?
   If you disagree about liability, contact your local council first. If unresolved, you may escalate the issue to the First-tier Tribunal (Property Chamber) for a formal decision.

Conclusion: Key Takeaways for Lodgers

• Lodgers in England living in their landlord’s main home are not legally responsible for council tax.
• Your landlord may include council tax in your rent, but can’t require direct payment to the council from you.
• Always review your contract and ask your local council if you have concerns about council tax liability.

Understanding your rights will help you avoid unnecessary council tax payments and resolve any disputes confidently.

Need Help? Resources for Renters

• Council Tax: Official UK Government Page – Full rules and discounts
• Rent a Room in Your Home: Government Guide
• Contact Your Local Council – For council tax or housing enquiries
• Shelter England – Free housing advice for renters
• First-tier Tribunal (Property Chamber) – For tenancy and property disputes

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1. Local Government Finance Act 1992: Official Legislation
2. Housing Act 1988: Official Legislation
3. Rent Act 1977: Official Legislation
4. Council Tax Reduction Application (CTR1A): Government Form
5. Council tax discounts: Apply for a discount or exemption

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