Council Tax and Houses of Multiple Occupation

Council Tax Regulations were amended in 2023, to provide that Houses in Multiple Occupation (HMO’s) should generally be treated as being a single dwelling for the purposes of Council Tax.

The Valuation Office Agency (VOA) intends to review any current separately valued domestic dwellings within an HMO, with a view to determining a single valuation band for the HMO property as a whole. 

If your property is an HMO, your property valuation band may change as a result of the above. Should that occur, you may wish to consider submitting a proposal for it to be reinstated to the status that existed prior to the merger. You can submit a proposal using the Proposal to alter the Valuation List form.

You may also raise an appeal by accessing the link below.  You should submit any appeal as soon as possible, as time limits apply.  

Challenge your Council Tax band

For further information, please see Houses in Multiple Occupation on

Definition of an HMO in Council Tax legislation

An HMO for Council Tax purposes, is a dwelling that:

  1. was purpose-built or adapted for occupation by residents that do not form a single household; and:
  2. is at least one of the following:
    • is inhabited by a single resident or two or more residents whose tenancy or licence agreement only permits occupation of part of the property
    • they are not liable to pay a rent or licence fee in respect of the property as a whole
    • is a building or part of a building which is a “house in multiple occupation” as defined by section 254 of the Housing Act 2004 but excluding subsections (1)(e) (i.e. converted blocks of flats that are self-contained) and (5) of section 254 (i.e. public sector buildings listed in Schedule 14 of that Act)

If a property is an HMO for Council Tax purposes, the Owner will be responsible for payment of the Council Tax and not the individual tenants.