Property owners, landlords and tenants

Houses in multiple occupancy

Most landlords do not need to pay Council Tax. However, you must pay if you’re a landlord of a house in multiple occupancy (HMO). 

Definition of a house in multiple occupation (HMO) 

For Council Tax purposes, a property is an HMO if it is: 

  • built or adapted for tenants to live in who are not a single household 
  • lived in by people who each have a separate tenancy agreement to live in one part of the property 

A property may be considered an HMO for another purpose, such as environmental health or housing, but that does not mean it is an HMO for council tax purposes.

Contact us if you need to pay Council Tax

If you need to pay council tax or have questions about your council tax responsibilities as an HMO landlord, contact us using the council tax enquiry form.

Last Modified: 11/10/2023 13:47:17