As a property law expert with extensive experience in real estate and housing regulations, I am well-versed in the nuances of council tax and its implications for landlords and tenants. Council tax is a local tax in the UK levied on domestic properties to fund local services provided by the local authority. The responsibility for paying this tax can vary depending on the type of property and the occupancy status.

In general, the person who is the owner of the property, or the person who is considered the 'liable person' under the Local Government Finance Act 1992, is responsible for paying the council tax. However, there are exceptions and specific rules that apply to different types of properties and tenancies.

**In a House in Multiple Occupation (HMO) containing bedsits or where tenants are paying rent for individual rooms on individual tenancy agreements, it is the landlord who is liable to pay Council Tax.** This is because the property is considered to be let as a single dwelling, and the landlord is the person who benefits from the rental income. The tenants in such a scenario are not usually responsible for the council tax, as they are not the 'liable persons' under the legislation.

However, there are instances where the responsibility may shift. For example, if the property becomes unoccupied for a period, the liability may pass to the landlord. Similarly, if the tenants are on a joint tenancy agreement, they may collectively become the 'liable persons' for the council tax.

It is also important to note that the council tax liability can be affected by discounts and exemptions. For instance, full-time students living in a property are usually exempt from paying council tax. This can reduce the overall amount that the 'liable person' is required to pay.

The matter of council tax liability is indeed complex and requires careful consideration of the specific circumstances of each property and tenancy agreement. Landlords and tenants should seek professional advice to understand their obligations and ensure compliance with the law.

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RP: In a House in Multiple Occupation (HMO) containing bedsits or where tenants are paying rent for individual rooms on individual tenancy agreements, it is the landlord who is liable to pay Council Tax. ... Clearly, this complicates the matter of liability for landlords.Nov 21, 2011read more >>