• Inform us of all changes in tenancy when they happen
• Keep and provide original tenancy agreements (this will prevent possible disputes occurring in the future)
• Give the exact start and end dates of tenancies
• Tell us when someone else moves into a property with an existing tenant, or moves out
• Provide a copy of each tenancy agreement at the start of the tenancy or send us a new one if some of the tenants change
• Confirm if any tenants are full-time students (an original student certificate will need to be provided for verification purposes)
• Give a contact phone number or email address in case we have any questions we need to ask you
• Give details of any alterations you make to any property you are responsible for e.g. increase or reduce the number of flats
• Let us know if your tenant (s) rent the property as furnished or not

You may think that providing this information to us is unnecessary and a waste of time but you are required by law to give it, so that we can see who should be liable for paying the Council Tax.

There are certain types of properties where the owner or landlord is liable for the Council Tax. One example of this are Houses in Multiple Occupation.

What is a House in Multiple Occupation (HMO)?

A house in multiple occupation is a house or flat that was originally built or has been changed for living in by one or more people who are not part of the same household. One example of a change, is where the rooms have individual locks on the doors. Examples of HMO's include bedsits, homes shared by people who are not related to each other, halls of residence and hostels.

How do you know if more than one household lives in a property?

If the property has any common parts used by all of the people living there, such as entrance and exits, or shared facilities like a kitchen, bathroom or toilet then it is a HMO.

It also depends on the kind of agreement occupiers have with their landlord. If each person who lives there pays rent separately or has an agreement that only lets them occupy a part of the property, we will class the property as a house in multiple occupation.

Who pays the Council Tax bill for a HMO?

Council Tax law says the landlord, not the occupier (s) must pay the Council Tax bill. The rent charged to the occupier can include an amount towards the Council Tax. The amount included is a private matter between the landlord and the occupier and does not involve the Council Tax & Benefits Service. The bill must stay in the landlord's name - it cannot be given to the occupier (s) to pay.

What if I do not agree that the property is an HMO?

If the Council determines that your property is a HMO and you do not agree with this, you can appeal against our decision. For further information on how to appeal visit the Appealing against Valuation Bands and Liability web page.

Discounts

Discounts printed on your Council Tax Bill indicate that Council records show one of the following applies to your Property.

Single Persons Only one person resides at the property (DISCOUNT = 25%).

All but one person disregarded More than one person resides at the property but only one person is counted for Council Tax purposes (DISCOUNT DISREGARD = 25%).

Long Term Empty The property is unoccupied and unfurnished for a period of six months (DISCOUNT = 0% not applicable).

All Persons Disregard All persons are disregarded from paying Council Tax (DISCOUNT = 50%)

Single Person Disregard Only one person is resident at the property and this person is disregarded from paying Council Tax (DISCOUNT = 50%).

Furnished Between Lets The property is furnished and no ones sole or main residence (DISCOUNT = 10%).

Condition of Employment The property is required as a condition of employment, where the occupiers have their Sole or Main residence elsewhere and are required to pay their Council Tax there (DISCOUNT = 50%).

Furnished Second Home The property is furnished, but no one's sole or main residence and the property is considered to be a second home. E.g. one may have a permanent address elsewhere, pay Council Tax there and stay at this property during the weekend (DISCOUNT = 10%).

Exemptions

Uninhabitable - Class A Exemption

To qualify for a Class A exemption the property must be unoccupied and require, or be undergoing, (or have undergone) structural alterations and/or major repairs. The property must remain continuously vacant since completion for less than six months. The maximum length of the exemption is one year (i.e.12 months) If the council decides that your property does not qualify for a Class A exemption you can appeal against this decision. For further information on how to appeal visit the Appealing against Valuation Bands and Liability web page.

To qualify for a Class C exemption the property must be unoccupied and substantially unfurnished. The maximum time this exemption will last is six months. After this the exemption will revert to the full charge. If you believe that a property could be eligible to receive a Class C exemption, you will need to advise the Council Tax and Benefit Service. If the council refuses to grant a Class C exemption you can appeal against this decision. For further information on how to appeal visit the Appealing against Valuation Bands and Liability web page.

From 1st April 2004, students are no longer held jointly and severally liable with other people that have the same level of interest in the property as them, unless they are all students. The student cannot be higher in the liability hierarchy for this to apply:- i.e. If the student is the owner/occupier and resides with other students who are tenants, then the student owner would remain liable as they have a higher interest in the property. Also if all the occupiers of the property are students, all the students will be joint & severally liable to pay Council Tax unless exempt under the criteria detailed below.

Example

Three residents - all certificated students (S)(S)(S) = 100% reduction (NIL charge)

Three Residents - two certificated students (S)(S) = 25% reduction (75% payable)

Three Residents - one certificated student (S) = NIL reduction (100% payable)

To qualify, students must be:-

Enrolled in a full time (at least 21 hours per week) course, and at a recognised educational establishment. For at least 24 weeks in an academic year or in cases where there is no academic year, a full calendar year (an original student certificate will also need to be provided, before a discount or exemption can be considered). Provide a valid, current student certificate (which is certified by the educational establishment's stamp) along with a London Borough of Newham Student application form.

Application forms are also available by telephoning the Council Tax and Benefit Service on 020 8430 2000, or can be collected in person from any one of the Council's Local Service Centres. For further information visit the List of Local Services Centres web page.

If an application for a student discount or exemption is unsuccessful, you may appeal in writing to the Council Tax & Benefit Manager clearly marking your letter "Class N exemption-Appeal". For further information on how to appeal visit the Appealing against Valuation Bands and Liability web page.

For all other enquiries please telephone the Council Tax & Benefit Service

Tel: 020 8430 2000
Fax: 020 8430 3274

E-mail: counciltax@newham.gov.uk

There is a legal obligation to inform the Council Tax and Benefit Service of any change of liability or circumstances within 21 days. For further information on any discount disregard or exemption please see the How to Pay Less Council Tax web-page.