Council Tax - Joint and Several or Shared HMO?

Under the Council Tax (Liability for Owners) Regulations 1992, an owner will always be liable if the dwelling is an HMO. The definition of an HMO for council tax purposes differs from that of the Housing Act 2004.

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Council Tax

In self-contained flats or houses, the occupier is ordinarily liable for Council Tax. Landlords or their agents should inform