Yeah, so the tenant is still paying, the only difference is who’s name is on the bill. Here the occupier pays, and the owner pays if the house is empty. The occupier’s name is on water and electric bills too, as they’re the ones using all those services so it makes sense that they are liable for the council tax since they are benefiting from what it pays for. I live in a different council area to the second property I owned. Why should I pay taxes to keep the streets clean near a house I don’t live in, or for their rubbish collections? I’m already paying my own to the council that provides the services to me. I think the fact it’s called a tax is confusing some. It’s a service charge for the occupant of the property, for the communal services provided by their city/council area.