Guidance

HousesApply for an House in Multiple Occupation (HMOs)

(HMO) to be valued as a single property

Guidance

Use onthis theform recentif changeyou toown howor Houseslive in Multiplea OccupationHMO (HMOs)that areis valued foras Councilmultiple Tax in England. properties.

From:
Valuation
HM OfficeRevenue Agency& Customs
Published
1 December 2023
Last updated
244 OctoberJune 20242026 — See all updates

Applies to England and Wales

A House in Multiple Occupation (HMO) is a property rented out by multiple people from different households, but who share facilities like the bathroom and kitchen. For the purposes of Council Tax, a property is classed as an HMO if it is rented out by:

  • 2 or more people from different households, if the property is in England
  • 3 or more people from different households, if the property is in Wales

FromThe Valuation Office values most HMOs as single properties for Council Tax and has done since:

  • 1 December 2023 allin HMOsEngland
  • 3 June 2026 in EnglandWales

There are different rules for HMO’s in Scotland. You can find them on the Scottish Government website. There are also different rules for HMOs in Northern Ireland.

When to apply

You can apply for an HMO to be valued as a single property (aggregated)if foryou Councilowned Taxor purposes.lived in it since:

  • 1 December 2023 in England
  • 3 June 2026 in Wales

TheseYou amendmentsdo not need to legislationcurrently applyown or live in the HMO to allapply.

You HMOscan (includingchallenge boththe licensedCouncil Tax band of an HMO you currently own or live in if you think it is incorrect.

How to fill in the form

You need to:

  1. Download and unlicensedsave HMOs).the form on your computer.

  2. Open it using the latest free version of Adobe Reader.

  3. Complete it on-screen.

The form may not work if you try to open it in your internet browser. If the form does not open, contact online services support for more help.

Houses in Multiple Occupation (HMO) proposal form

PDF, 511 KB, 3 pages

This file may not be suitable for users of assistive technology.

Request an accessible format.
If you ownuse orassistive livetechnology (such as a screen reader) and need a version of this document in a licensedmore oraccessible unlicensedformat, HMOplease whichemail isdifferent.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

This file may not currentlybe aggregatedsuitable andif you areuse liableassistive totechnology pay(such Councilas Tax,a screen reader). If you must submitneed a proposalmore accessible format, email different.format@hmrc.gov.uk for and tell us what format you need. It will help if you tell us what assistive technology you use. Read the accessibility statement for HMRC forms.

Where to bringsend yourthe Councilform

Send Taxby bandingemail

Send the completed form in linean withemail newto legislation.ctinbox@hmrc.gov.uk.

Send by post

WeIf haveyou acannot statutoryemail four-monththe deadlineform, toyou respondcan tosend suchthe proposals.completed form to:

Valuation Office
Wycliffe House
Green Lane
Durham
DH1 3UW

Updates to this page

Published 1 December 2023
Last updated 244 OctoberJune 2024 + show2026 href="#full-history">+ show all updates

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