Property TaxLandlords TaxFurnished Holiday LettingsProperty AccountantProperty bookkeeperProperty Tax Deductible ExpensesRent a Room Relief60 day capital gains limitAirBnBAllowable Business ExpensesAssociated CompanyAssociated Company Tax RulesBad DebtBad Debt Tax ReliefBenefits in KindBusiness ExpensesBusiness Rates ReliefCapital AllowancesCapital Allowances for CarsCapital gains tax propertyCar Capital AllowancesCarry Back LossesCIS SchemeCompany Account DeadlinesCompany Account FilingCompany Strike OffCompany Tax Efficient PropertyCompulsory Strike OffConstruction Industry SchemeCorporation Tax LossesDeductible Business ExpensesDisallowable Business ExpensesDividend allowanceDividendsExpenses Allowed For TaxFurnished Holiday Lets TaxHelp to pay tax billsHMO Licensing FeesHoliday Lets TaxHoliday Lettings TaxHow to Extract ProfitInheritance TaxInheritance Tax Nil Rate BandLandlord RepairsLandlords AccountantLandlords FinancialLandlords Tax ReturnsLetting Agent DisbursementsLetting Agent RecharresLettings ReliefLong Lets TaxMaking Tax DigitalManaged LetsPAYEPAYE by Direct DebitProperty AllowanceProperty Company TaxProperty Development CompanyProperty IncorporationProperty Investment CompanyProperty LettingRecharges by Estate AgentsRent your driveResidential property gainsRoom for rent taxSalarySelective Licences LandlordsTax Allowance on DrivewaysTax AllowancesTax DeadlinesTax Filing DeadlinesTransfer AssetsTransfer Assets Between SpousesVATVAT DeadlinesVAT Disbursements

HMO Licensing Fees

Landlord Peter Gaskin has challenged House in Multiple Occupation licensing costs which were imposed on him by Richmond Council in London.  When he applied to renew his license on a shared house, the council asked for two fees.  One fee was the application fee, the other fee was a contribution to the costs of running the council's HMO licensing scheme which amounted to £1,799.  Peter Gaskin paid the processing fee but refused the additional cost and was then prosecuted for running an HMO without a licence.

Gaskin challenged this decision in the High Court and three judges agreed the fee breached European Union rules as Gaskin provided a service under the EU Directive 2006/123/EC (the Services Directive).  This directive states that Council's can only charge application fees and not fees for managing their schemes.

This decision means that Landlords may be overpaying shared house licensing fees and could claim refunds from local councils if their fees included any amount above the cost of processing the application.  However, it is very likely that Richmond Council will appeal against this decision.