Council Tax - Joint and Several or Shared HMO?

Under the Council Tax (Liability for Owners) Regulations 1992, an owner will always be liable if the dwelling is an HMO. The definition of an HMO for council tax purposes differs from that of the Housing Act 2004.

View Related Handbook Page

Council Tax

Stay informed about Council Tax liabilities for student exemptions, unoccupied homes, and recent HMO billing updates for landlords.