Question

Council Tax (England) | Houses in Multiple Occupation (HMO) (England)

Who Is Liable for the Council Tax?

9 Apr 2018 | 2 comments

6 students on same AST Agreement. One of them is no longer a student. The Council sent us the resulting Council Tax bill, notwithstanding the fact that we sent them a copy of the Agreement and pointed out clause 23. of the agreement stipulating that the tenants are responsible. According to the Council, as the house is classed as an Hmo, the landlord of this property must remain the liable person to pay the council tax.
Who is right?

Answer

2 Comments

  1. guildy

    The tenants would usually be liable. The definition of HMO for council tax purposes is different to what we normally associate with an HMO. The council tax definition is if part of a building has been let. In your case, you’ve let the whole house to a single group and not part of it. As such, they are liable.

    Please see this case for an example.

    Be aware that it is possible for the local authority to hold the landlord liable even on a single property where the dwelling was originally constructed or subsequently adapted for occupation by persons who do not constitute a single household. However, this isn’t often used so we’d be surprised if it was that provision they were seeking liability under. This article has details.

  2. laetitia

    Thank you! I’ll let you know how we get on.

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