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

The definition of an HMO for council tax purposes has been brought into line with section 254 of the Housing Act 2004.

To be defined as an HMO, a building, or part thereof, must fall within one of the following categories:

  • a building or flat in which 2 or more households share a basic amenity, such as a bathroom, toilet or cooking facilities - this is known as the 'standard test' or the 'self-contained flat test'
  • a building that has been converted and does not entirely comprise self-contained flats - this is known as the 'converted building test'
  • a building that is declared an HMO by the local authority

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.

Deciding who should pay Council Tax

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.

To help us make a quick decision provide this information as soon as possible when we ask for it. You can submit Council Tax information online.