Council Tax for Houses in Multiple Occupation

Find out how we decide who should pay Council Tax for properties that are shared by more than one household.

What a House in Multiple Occupation (HMO) is

In terms of Council Tax, an HMO can be a home:

  • occupied by any number of people, with each person only paying rent or a licence fee for part of the property
  • built or adapted to have multiple households living in it

Who needs to pay Council Tax

If each person living in the property has their own tenancy agreement, the owner of the property has to pay the Council Tax.

If the property has only one tenancy agreement with all the rent due and all of the tenants' names on it, the tenants have to pay the Council Tax.

Making a decision

Sometimes we can only decide who should pay the Council Tax for an HMO when we've seen tenancy agreements from all owners, agents and tenants.

Help us make a quick decision by providing this information as soon as possible when we ask for it. You can submit Council Tax information online.