Houses in Multiple Occupation (HMO) and Council Tax – as a landlord of an HMO am I responsible for paying the Council Tax, or is it down to my tenants to pay it themselves?
Where a dwelling (or room in a house) is constructed or adapted for self-contained living with all facilities it is liable to be rated separately for Council Tax (House in Multiple Occupation) – in other words the occupier (tenant) pays the Council Tax.
Where a dwelling (or room in a house) is constructed or adapted for self-contained living with a kitchen, but with shared bathroom & toilet etc it is also liable to be rated separately for Council Tax.
Where the dwelling (room in a house) is not rated separately (ie occupier shares kitchen facilities) Council Tax will be payable by the landlord.
Carrying out works to provide exclusive use kitchens may mean that Council Tax increases.
In practice, with HMOs, every case is considered on its merits and a Revenues Inspector will be asked to visit the property prior to the Council making a decision.
By Tom Entwistle,
If you have any questions about any of the issues here, post you question to the LandlordZONE® Forums – these are the busiest Rental Property Forums in the UK – you will have an answer in no time at all.
©LandlordZONE All Rights Reserved – never rely totally on these general guidelines which apply primarily to England and Wales. They are not definitive statements of the law. Before taking action or not, always do your own research and/or seek professional advice with the full facts of your case and all documents to hand.©LandlordZONE® – legal content applies primarily to England and is not a definitive statement of the law, always seek professional advice.