Class K - Properties Left Empty by Full-Time Students
For Council Tax purposes a student's term-time address is regarded as their main residence. A property left empty by a full-time student, whilst studying elsewhere would be exempt from Council Tax.
The property must have been the 'main residence' of the student(s) prior to becoming vacant, or the liable Council Taxpayer(s) became student(s) within 6 weeks of vacating the property. If other residents, who are not students, occupied the property prior to it becoming empty, the exemption would not apply.
The exemption would only last for the duration of the full-time course. For Council Tax purposes a full time course must last for at least an academic year, take more than 24 weeks in that year and involve more than 21 hours a week study.
To apply for this exemption we will need to see the Student Certificate(s). The Student Certificate(s) may be obtained from the student administrator at the university or college and would confirm the full-time status and duration of the course. Letters of acceptance onto a course will not be sufficient to claim the discount. Exemption will only be allowed once we have seen an official Student Certificate(s).
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