Council Tax: HMOs

November 8th, 2023 by James Goudie KC

The Chargeable Dwellings and Liability for Owners, SI 2023/1175,amend 1992 council tax measures (1) so that a house in multiple occupation is always treated as a single dwelling for the purposes of council tax in England and (2) to expand the prescribed class of houses in multiple occupation for which the owner, as opposed to the resident, is responsible for paying the council tax.

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