Valuation Office Agency
From 1 December 2023 all HMOs in England are to be valued as a single property (aggregated) for Council Tax purposes.
These amendments to legislation apply to all HMOs (including both licensed and unlicensed HMOs). They do not apply to self-contained flats, which are covered by section 257 of the Housing Act.
Licensed HMOs
We are working with local councils to identify licensed HMOs that are not currently aggregated. If you own or live in a licensed HMO and are liable to pay Council Tax, there is no action for you to take now. We aim to re-band affected properties by the end of March 2024.
If we have not sent you a notice of alteration by this time, you should submit a proposal to bring your Council Tax banding in line with new legislation.
Unlicensed HMOs
It is not possible for us to identify unlicensed HMOs in the same way as licensed HMOs.
If you own or live in an unlicensed HMO which is not currently aggregated and you are liable to pay Council Tax, you must submit a proposal for us to bring your Council Tax banding in line with new legislation. We have a statutory four-month deadline to respond to such proposals.