The following information details the law and how it has been interpreted. Owners and tenants should find these notes useful but they do not constitute legal advice.
Local Authorities are required to hold the owner rather than the occupiers responsible for Council Tax on Houses In Multiple Occupation (HIMO). This is usually the person who has the freehold interest in the whole dwelling.
A house in multiple occupation is any type of dwelling which:
- (a) was originally constructed or subsequently adapted for occupation by persons who do not constitute a single household; or
- (b) is occupied by one or more people, each of whom –
- is a tenant or licensee of part only of the house, flat etc.(eg. renting a room only) or
- has a licence to occupy the dwelling as a whole but who does not pay rent or licence fee for the whole dwelling.
In general, the Landlord/owner will be personally liable and billed for the Council Tax on HIMOs.
The definition of a HIMO mentioned here is for Council Tax purposes only. It differs from that contained in the Housing Act 2004 relating to the need to obtain a HMO licence in certain cases.
Last Updated on Monday, May 30, 2022