House of Multiple Occupation

Introduction

HMOs

A house of multiple occupation (HMO) for council tax purposes, is one that was originally constructed or subsequently adapted for occupation by persons who do not constitute a single household.

Definition of a HMO in the Council Tax legislation

A dwelling which:
was originally constructed or subsequently adapted for occupation by persons who do not constitute a single household; or

  • is inhabited by a person who, or two or more persons each of whom either, -
  • is a tenant of, or has a licence to occupy, part only of the dwelling; or
  • has a licence to occupy, but is not liable (whether alone or jointly with other persons) to pay rent or a licence fee in respect of, the dwelling as a whole. Generally a house in multiple occupation will be a property occupied by more than one household and more than two people, and may include bedsits, shared houses and some self-contained flats. 

If the above is determined then it is the owner that is liable to pay Council Tax. 

As the owner of an HMO dwelling; you are required to hold a licence in order to continue to let the property legally.  More information can be found on the website under licencing.

NB: Any disputes are not reason to withhold payment of Council Tax, you are advised to pay as billed.

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