Council tax on house of mulitple occupation

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If a property is a House of Multiple Occupation (HMO), the owner is usually liable for the council tax.

The definition of an HMO varies for different departments within the council. 

For council tax, an HMO is defined as:

  • A property that has been built or adapted to be occupied by more than one person and they do not live as a single household
  • A property lived in by a person or persons and each household has separate tenancies or
  • licenses to live in only part of the property, or
  • they pay rent or a license fee for only part of the property

How we decide whether a property is an HMO for council tax 

  • How the building has been constructed or adapted
  • Whether the tenants are jointly or individually liable for the rent on the whole property
  • Whether the tenants have separate tenancy agreements
  • If the tenants are individually responsible for their share of the rent or for the rent on the whole of the property
  • Whether the tenants share facilities such as a bathroom, toilet or kitchen

If your property has five or more people living there, sharing facilities such as a bathroom or kitchen you may need a licence.

Check if you need a HMO licence for the property.

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