Council Tax - Student Discount

The Council will not include such persons as described below for Council Tax purposes.

A person (aged at least 18 years of age) whose sole or main residence is normally the property and is:

1. undertaking a full-time course of education and is enrolled at either an institution for further or higher education college, a university, or a theological college and
   1. the course is for at least one academic year (24 weeks) and
   2. study, tuition, or work experience is an average of 21 hours for each week
2. a foreign language student registered with the Central Bureau for Educational Visits and Exchanges and currently undertaking a course.
3. a student nurse attending a college of nursing or midwifery or health and
   1. the course, if successfully completed, would lead to first registration on the Register maintained under Section 10 of the Nurses, Midwives and Health Visitors Act 1979

The educational establishment provides certificates for identification of a qualifying student (apart from a foreign language student). The relevant original certificate(s) must accompany the application form for the periods of discount or exemption claimed.

The appropriate legislation for the discount is 'The Local Government Finance Act 1992 Schedule 1(4)', for the exemption 'The Council Tax (Exempt Dwellings) Order 1992 SI1992 No. 558 (as amended).

The council will grant exemption (Class K) (100%) for Council Tax purposes provided that the property is unoccupied and was last occupied by student(s) as a sole or main residence and every qualifying person is a student.

The council will grant exemption (Class N) (100%) for Council Tax purposes provided that the property is occupied wholly by:

1. students over 18 years old; and/or
2. a student's spouse who is not a British Citizen and is prohibited from taking employment or claiming benefits, and/or
3. people aged under 20 years old who are undertaking a qualifying course of education or a full-time course of education as their sole or main residence or as term time accommodation
4. During vacation periods provided that a student continues to hold the freehold, leasehold, or license to occupy and previously used or intends to use the dwelling as term time accommodation, then the exemption will continue to apply

You will be advised if the discount or exemption applies.

If awarded the discount/exemption will apply for as long as the circumstances remain the same. You should advise the council of any changes. The council will, from time to time, check that the circumstances are such to conform to legislation for the discount or exemption.