Council Tax When Moving House 2026: Who Pays, When Liability Starts and How to Avoid Paying Twice

Last reviewed: 30 April 2026  |  Sources: GOV.UK, Valuation Office (formerly VOA, now part of HMRC since 1 April 2026), Local Government Finance Act 1992

When does council tax liability start at your new address?

Your council tax liability at a new property begins on the day you become legally responsible for it:

• Buying a property: liability starts on the completion date — the day legal ownership transfers and you receive the keys. Exchange of contracts does not trigger council tax liability.
• Renting a property: liability starts on the first day of your tenancy agreement — even if you do not physically move in on that day. If your tenancy begins on 1 May but you move in on 5 May, you owe council tax from 1 May.

This catches many movers by surprise. The council does not wait for you to move your furniture in — your legal responsibility starts the moment you have the right to occupy the property.

When does liability end at your old address?

Your council tax liability at your old address ends on the day you move out and no longer legally occupy the property:

• Selling: liability ends on the completion date of the sale
• Renting: liability ends on the last day of your tenancy agreement — not when you hand back the keys. If your tenancy runs to 31 May but you move out on 20 May, you owe council tax until 31 May

The overlap problem

If your completion date at your new property falls before your liability ends at your old property — for example, you complete on a new purchase on 15 May but your rental tenancy runs until 31 May — you are legally liable for council tax at both addresses simultaneously for those 16 days. There is no exemption for this overlap period. Notify both councils with exact dates to ensure bills are calculated correctly and you are not charged beyond your actual liability periods.

How to notify your councils

Most councils have online "moving home" or "change of address" forms. If you are moving within the same council area, a single notification may update both records — check your council's website. Moving between council areas always requires separate notifications to each authority.

Refunds for overpaid council tax

If you have been paying by Direct Debit and move out before your annual bill period ends (31 March), you are entitled to a refund of overpaid months. The council will issue an amended final bill — if you have overpaid, a refund is processed automatically. This can take several weeks. Ensure your contact details at the old council are up to date so the refund cheque or bank transfer reaches you.

Empty properties: are they exempt?

In most cases, no. An empty property that is furnished is generally liable for the full council tax bill. An empty and unfurnished property may qualify for a short-term exemption (Class C — typically up to 1 month) or a 50% discount for a limited period, depending on your council's local scheme. However, many English councils have abolished these discounts entirely and now charge 100% council tax on empty properties from day one. Properties empty for more than 1 year face premiums of 100% (double the normal rate). Properties empty for 5+ years face 200% premiums (triple the normal rate).

If you are carrying out major renovations on an empty property, ask your council whether a structural alteration exemption applies — some councils offer up to 12 months at a 25% discount for uninhabitable properties undergoing structural work.

Chain completions

In a property chain, all completions typically happen on the same day. Each buyer's liability starts on that completion date. There is no special arrangement — simply notify both your old and new councils with the actual completion date as soon as it is confirmed. If completion is delayed, update your notifications accordingly.

Frequently asked questions

I moved out weeks ago but forgot to notify — will I be charged for the period after I left?

Potentially yes, if your name remains on the council's records. Notify your old council immediately with your actual move-out date. Most councils will backdate the end of your liability to your correct move-out date if you can evidence it (tenancy end date, completion statement, removal company receipt).

My landlord says I don't need to pay council tax — is that right?

In most cases no — tenants are liable for council tax unless the tenancy agreement specifically makes the landlord responsible. In Houses in Multiple Occupation (HMOs) where individual rooms are let, the landlord is often responsible. Check your tenancy agreement and your council's guidance on HMO liability.

Can two people be jointly and severally liable for council tax?

Yes. Where two or more adults are jointly liable — for example, joint tenants — the council can pursue any one of them for the full amount. This is called joint and several liability. If one joint tenant disappears, the council can pursue the remaining tenant for the full bill.

What happens to council tax during probate?

A property in the estate of a deceased person is exempt from council tax (Class F exemption) from the date of death until probate is granted, and then for up to 6 months after probate while the property remains empty and unsold. After that period, council tax applies at the full rate.

Do I pay council tax on a property I've just bought but haven't moved into yet?

Yes — from the completion date. Legal liability starts on completion regardless of when you physically move in. If the property is empty, see the empty property rules above — you may face the full rate or a premium depending on your council's local scheme.