Council tax bailiffs and a house of multiple occupancy (HMO).

Any dwelling-house which is shared between multiple households, such as students and sharers, do not attract liability for council tax. The landlord is liable and must have a property license.^[1][2][3]

If bailiffs demand council tax for the property from any of the occupants, they are not liable for the council tax and may apply to the court to quash the liability order.^[4]

^{[1] Section 1 of the Management of Houses in Multiple Occupation (England) Regulations 2006
[2] Part 2 of the Housing Act 2004
[3] Section 6(2) of the Local Government Finance Act 1992
[4] Section 12A of the Local Government Finance Act 1992}