If the owner resides in the property being rented they will remain liable for the Council Tax.
If the owner does not live in the property the tenant will become liable for Council Tax until such time as their lease/rental agreement ceases.
Once the tenant has vacated and the lease/rental agreement has expired, the owner becomes liable for Council Tax. If the property remains furnished then a 10% discount will apply.
If the property is vacant and unfurnished then you can apply for an exemption for the first six months, then a 10% discount applies this period has elapsed.
Exemption and Discount forms can be found in our forms section.