Class N - Properties Where all the Residents are Full-Time Students
For Council Tax purposes a student's term-time address is regarding as their main residence. A property where the only resident is a full-time student, or all the residents are full-time students, would be exempt from Council Tax.
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.
For the purposes of Council Tax the following people are also regarded as full-time students:
- School pupils under 20 years of age for whom child benefit is still payable. Those under 20 years of age that leave school after 30 April will be regarded as full-time students until 1 November of that year.
- Those under 20 years of age on a qualifying course at school or college up to A-level, ONC or OND standard. Their course must last more than 3 months and involve 12 hours of study per week.
- Student Nurses, on receipt of a student certificate
- Foreign Language Assistants appointed to a school or other educational establishment in Great Britain and registered with the Central Bureau for Educational Visits and Exchanges.
Please note that if there were four residents in a property and either one or two of them were full-time students, the full amount of the Council Tax would still be payable. If three of the four residents were full-time students a 25% discount would be granted.
To apply for this exemption we will need to see the Student Certificate for every individual student resident in the property. The Student Certificate 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 exemption. Exemption will only be allowed once we have seen the official Student Certificate(s).
Non-British spouses of full-time students
A spouse or dependent of a full-time student is not counted as a resident for Council Tax purposes where the spouse or dependent is not a British Citizen and is prevented by immigration regulations from taking paid employment or from claiming benefit. The non-British spouse, or dependent, would be classed for Council Tax purposes as if they were also a full-time student. Consequently where a property is only occupied by a full-time student and their non-British spouse, or dependent, exemption would be granted against the Council Tax liability.
To apply for this exemption we will need to see the Student Certificate as explained above. For the Non-British Spouse or dependent we will need to see verification of their immigration status.
Exemption will only be granted once we have seen both the Student certificate and the proof of immigration status.
 |
Listen |  |
Feedback |  |
