Council Tax - Students
This section is useful if you are a student, a landlord who lets property to students, or if you live with anyone who is a student.
How the Council Tax affects Students
Students are not exempt from being liable to pay Council Tax. The rules of liability apply to students in the same way that they apply to anyone else. However there are some circumstances where a discount or an exemption can apply where students are resident in a property (see Exemptions).
Definition of a Student
The following persons come under the broad definition of student for the purpose of being a disregarded person:
Students on a full-time course -
The student must be attending a course with a prescribed educational establishment. The course must last for at least one academic year, or if the educational establishment does not have academic years, one full calendar year. The student must be required to attend for at least 24 weeks in the academic year, and the amount of tuition, study, or work experience must be for at least 21 hours per week.
Students on a Qualifying course -
Firstly, the student must be aged 19 or under. The student should not be on a course of Higher Education. The course should last at least 3 months and the amount of tuition, study, or work experience must be for at least 12 hours per week. The course should not be a correspondence course and should take place principally between 8.30am and 5.30pm.
Foreign Language Assistants -
The person must be registered with the Central Bureau for Educational Visits and Exchanges. They must be working at a school or other educational establishment.
Student Nurses -
The person must be undertaking a course leading to a first inclusion on the Register maintained under s10 of the Nurses, Midwives and Health Visitors Act 1979.
Apprentices -
The person must be employed for the purpose of learning a trade, business, profession, office, employment or vocation. They must be undertaking a training programme leading to a qualification accredited by the National Council for Vocational Qualifications or the Scottish Vocational Educational Council (e.g. an NVQ). The person's salary or allowance should be substantially less than they would be likely to receive if qualified, and in any case should be less than £160 per week.
Youth Trainees -
The person must be on an approved training scheme and must be under 25.
In order for a property to be exempt under Class M (Hall of Residence) or Class N (occupied solely by students only the following persons can be classed as a student:
Students on a full-time course - see definition above
Students on a Qualifying course - see definition above
Foreign Language Assistants - see definition above
Spouse or dependant of a Student - must not be a British citizen and the terms of their visa must prevent them from taking paid employment or claiming benefits.
For more information please see Exemptions and refer to Exemption Classes M, N and U for cases where an exemption may apply to properties where students live.
Students living with non-students
If a property is occupied by both students and non-students, then there may be a reduction, depending on the number of people living in the property who are not students. If there is one non-student who doesn't fall into another disregard category, then a discount of 25% is awarded. If there are two or more people who are not students and who do not fall into another disregard category, then no discount is awarded.
There are special rules where a benefit claimant is jointly liable with students. Some students have to maintain two homes, one near their place of education, and one somewhere else. If you think this may apply to you please contact the Benefit Office for further advice by emailing benefits@easthants.gov.uk.
Responsibilities of Students and their Landlords
It is the responsibility of the liable person(s) to provide evidence of student status. If landlords are liable and they wish to claim an exemption or discount, they should tell the council tax section the names and moving in dates of all students in the property. They should then ask the students to provide a Student Certificate which will be issued by their university or college.
Students and landlords should contact the council as soon as the students move into the property, so that they do not lose any entitlement to exemptions or discounts. This is because when students leave a property, it may no longer be possible to prove their student status.