Council Tax - Joint and Several or Shared HMO? | Guild of Residential Landlords
Council Tax - Joint and Several or Shared HMO?
Updated Apr 16, 2026
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.
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