HMOs and Council Tax

Council tax and houses in multiple occupation

If a dwelling has been constructed or adapted for use as separate living accommodation it is liable to be rated separately for Council Tax.

If a dwelling is provided with kitchen facilities it is liable to be rated separately for Council Tax. This is true whether or not the occupier shares WC, shower or bathroom facilities.

Where a dwelling is rated separately and the occupier does not share any facilities (i.e. kitchen, WC, shower or bathroom facilities) Council Tax will be payable by the occupier. Where it is not rated separately Council Tax will be payable by the landlord.

Carrying out works to provide exclusive use kitchens may mean that Council Tax increases.

Please note in all the above instances a Revenues Inspector will always visit the property prior to making any recommendation in order to consider each case on its merits.

For more information about council tax, see the link on the right.

Contact

Council Tax
Islington Council
222 Upper Street
London N1 1XR

Tel: 020 7527 2000
Email: council.tax@islington.gov.uk