Houses in Multiple Occupation
Information on what is a house in multiple occupation and who is liable to pay the Council Tax.
For Council Tax purposes a house in multiple occupation is a property which is occupied, or which could be occupied, by one or more persons who do not constitute a single household each of whom:
- has a tenancy or licence to occupy only part of the property, or
- has a tenancy or licence to occupy the property but is not liable to pay the rent or licence fee for the whole property.
By law, the owner of a house in multiple occupation is liable to pay the Council Tax on the property.
Depending on the status of the residents in the property, at any given time, the owner may be entitled to a discount on how much Council Tax they have to pay.
For more information please email the Council Tax team.