Council Tax and Houses in Multiple Occupation (HMOs)

For Council Tax purposes, a House in Multiple Occupation (HMO) is a property where several tenants live together, but each tenant has their own separate tenancy agreement. No single tenant has the right to occupy the whole property on their own.

This definition is only used for Council Tax and is different from the definition used for HMO licensing under housing law.

If a property is classed as an HMO for Council Tax purposes, the property owner or landlord is responsible for paying the Council Tax.

More information about the Housing Act and HMOs