Do I need to inform the council that I have tennants and I'm paying the council tax on their behalf. I 've also heard that in scotland you need to register as a landlord, is this true?
The council needs to know who is living at the property - this is a legal requirement. From this, they will calculate the council tax payable on the property (for example, it is less for single occupancy). after that, they don't really care who pays it, as long as it's paid!