Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what (a) policies or (b) practices of the Valuation Office have changed in relation to (i) houses in multiple occupation and (ii) for bedsitting rooms.

There has been no change in the Valuation Office Agency’s (VOA) policy or practices when assessing Houses in Multiple Occupation (HMOs) or bedsitting rooms for Council Tax. The VOA’s listing officers make their valuation decisions based on the facts in each case, with reference to relevant legislation and case law. As such, some HMOs are assessed as multiple dwellings and others as a single dwelling.

The VOA has a statutory duty to maintain an accurate Council Tax list. The VOA acts on information received from external sources, including local authorities and other taxpayers, if it is believed that a property’s assessment may be incorrect or needs to be reviewed.

Further information is available in the Council Tax Manual, practice note 6: premises in multiple occupation: www.gov.uk/guidance/council-tax-manual/council-tax-practice-notes#PN6