When Can Landlords Charge for Council Tax in Scotland?

Understanding when a landlord can charge you for council tax matters for every tenant renting in Scotland. Council tax is usually the responsibility of the person living in the property, but rules change depending on tenancy type, who occupies the home, and clauses in your Private Residential Tenancy.^[1] This guide explains when a landlord may lawfully require payment, what evidence and notices they must provide, and practical steps tenants can take to challenge incorrect demands. It also lists official forms, links to the First-tier Tribunal (Housing and Property Chamber)^[2], and shows how to apply for reductions or exemptions. Read on to learn your rights, what to document, and how to get help if a council tax charge feels unfair.

Who normally pays council tax in Scotland?

By default, council tax liability sits with the person living in the property. If you live at the address as your main residence you are usually the liable person. Landlords are typically only liable in specific situations, for example when a property is empty between lets or in some managed accommodation where the landlord remains the billed party. Always check who is named on the council tax bill and compare that with your tenancy agreement.

When a landlord can charge council tax

A landlord can only require a tenant to pay council tax where the legal liability or the tenancy agreement makes the tenant responsible, or where the landlord can show they actually paid council tax and are seeking lawful repayment. Common scenarios include:

• If your tenancy agreement explicitly says you must pay council tax and you are the person living at the address.
• If the landlord paid the council tax bill and provides clear receipts showing the payment and requests reimbursement.
• Where the property is empty and the council has billed the landlord, meaning the landlord remains the liable party until a new occupier registers.
• If incorrect council records name the landlord as liable; the council must correct liability following evidence of occupation.

Official forms tenants may need

Tenants may use official forms to challenge a council tax demand, apply for reductions, or take a case to the tribunal. Key official sources are listed and explained below.

Application to the First-tier Tribunal (Housing and Property Chamber)

Form name: Application to the First-tier Tribunal (Housing and Property Chamber). Form number: No single national form number; the tribunal site explains the application types and required documents.
When and how it is used: Use this application when you and your landlord disagree about who should pay council tax or when a landlord seeks repayment you believe is incorrect. Example: if a landlord demands a year of council tax that you never agreed to pay and you have the tenancy agreement and council bill showing you as liable, apply to the Tribunal for a determination and upload your tenancy and council tax evidence.^[2]

Council tax reduction, discount and exemption forms

Form name: Council tax reduction / discount / exemption applications (local authority forms). Form number: varies by council.
When and how it is used: Apply to your local council for reductions (for low income), single person discount, or exemptions (students, certain vacancies). Practical example: if you are on low income and the council tax bill lists you as liable, apply for council tax reduction with your council and include proof of income and a tenancy agreement.^[3]

How to respond if a landlord asks you to pay

Follow clear steps to protect your rights and avoid making an unnecessary payment:

• Ask the landlord for a copy of the council tax bill and receipts proving they paid council tax for the period they want you to repay.
• Check your tenancy agreement for any clause about council tax responsibility; if it is unclear, request clarification in writing and keep the reply.
• Contact your local council if the billed name is wrong; the council can update liability records and advise on discounts or reductions.
• If the landlord persists without evidence, consider an application to the First-tier Tribunal with copies of your tenancy agreement, council correspondence, and any receipts.

Key Takeaways

• Tenants are usually liable for council tax if they live at the property as their main residence.
• Do not pay a landlord without seeing the council tax bill or proof of payment.
• If you cannot agree, you can apply to the First-tier Tribunal for a formal decision.

FAQ

Can a landlord include council tax in my rent?

Yes, a landlord can include council tax in the rent if you agree to that arrangement in writing; if it is included you do not normally pay the council separately but check your tenancy paperwork.

What if the landlord says I owe council tax for before I moved in?

If the charge is for a period before your tenancy began, the landlord should not pass that liability to you; ask for evidence and, if necessary, dispute it with the council or the tribunal.

How long do I have to challenge a council tax demand?

Act promptly: contact the landlord and the council as soon as you receive the demand, gather evidence, and consider tribunal application deadlines specific to your dispute type.

How-To

1. Check the council tax bill to see who is named as the liable person and save a scanned copy.
2. Read your tenancy agreement to confirm any clause about council tax responsibility and save the relevant pages.
3. Ask the landlord in writing for proof of payment or the bill showing they were charged.
4. Contact your local council to report incorrect liability and to apply for any reductions or exemptions that apply to you.
5. If you cannot resolve the issue, prepare an application to the First-tier Tribunal with your tenancy agreement, council correspondence, and receipts.

Help and Support / Resources

• First-tier Tribunal (Housing and Property Chamber)
• Private Housing (Tenancies) (Scotland) Act 2016
• MyGov Scotland: Council tax, reductions and discounts

1. [1] Private Housing (Tenancies) (Scotland) Act 2016 - legislation.gov.uk
2. [2] First-tier Tribunal (Housing and Property Chamber) - housingandpropertychamber.scot
3. [3] Council tax guidance and forms - MyGov Scotland