Council Tax Disaggregation 2023

Our latest article explores Council Tax Disaggregation. On December 1, 2023, new legislation came into force which puts an end to the practice of ‘disaggregating’ houses in multiple occupation (HMOs). Instead, most HMOs in England will be treated for council tax as single dwellings.

We look at the impact these new regulations is likely to have on the larger picture of council tax liability for renting.