Council Tax information letter 3/2023: Changes to regulations for Houses in Multiple Occupation (HMOs)
This letter provides information for local authorities on council tax.
Applies to England
Documents
Details
This letter summarises the provisions of the Council Tax (Chargeable Dwellings and Liability for Owners) (Amendment) (England) Regulations 2023.
These regulations will ensure that HMOs will be treated as a single dwelling for the purposes of council tax in England and ensure that council tax liability rests with the landlords of HMOs covered by the regulations.