In February 2023, the Department for Levelling Up, Housing and Communities (DLUHC) published a consultation seeking views on the council tax valuation of Houses in Multiple Occupation (HMOs). This followed concerns from landlords and tenants that individual rooms in HMOs have increasingly been assessed as separate units for the purposes of council tax valuation and therefore given their own council tax band.
The government wants to provide greater certainty and consistency in the way that HMOs are treated for council tax, and to ensure that HMOs are banded as one property and have one council tax band. It also wishes to ensure that liability for council tax remains with the HMO landlord, and that their tenants are not subject to individual council tax bills.
The consultation sought views on proposed approaches to achieving these objectives. It closed on 31 March 2023 and the government has considered all responses received.
This document Council tax valuation of Houses in Multiple Occupation (HMOs) - responses summarises views received during consultation and does not attempt to capture every point made. It deals with the questions posed in the consultation grouped by topic. It also sets out the government’s response to the consultation, including its approach to implementation.
This summary https://www.gov.scot/publications/council-tax-second-empty-homes-thresholds-non-domestic-rates-consultation-analysis/ sets out key themes from the analysis of responses to a public consultation on potential changes to Council Tax for second and empty homes, and thresholds for non-domestic rates for self-catering accommodation.
The consultation ran from 17 April to 11 July 2023. In total 981 responses were received, 73 from groups or organisations and 908 from individual members of the public.
The government is seeking views on
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