Correspondence

​​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.​

From:
Department for Levelling Up, Housing and Communities
Published
8 November 2023

Applies to England

Documents

Council Tax information letter 3/2023: Changes to regulations for Houses in Multiple Occupation (HMOs)

HTML

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. ​

Published 8 November 2023

Related content