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
Liability
New rules apply to students from 1st April 2004. If a student is
jointly liable with at least one other person who is not a student,
then the person who is a student is not liable. If a student is the
sole liable person at an address or if all of the liable persons
are students, then they will remain liable. (In these circumstances
they may also be exempt - see Exemptions).
This does not absolve students of their responsibilities to inform
us of where they are living - if we do not know that you are a
student how will we know that you should be exempt? Please see the
section at the bottom of this page about Responsibilities of
Students and their Landlords.
Prior to 1st April 2004, 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 Discounts and Disregards,
and 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 or Class N
(see Exemptions), 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.
Please refer to Exemption Classes M, N and U for cases where an
exemption may apply to properties where students live.
If both students and non-students occupy a property, 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. Please see under Council Tax Benefit.
Responsibilities
of Students and their Landlords
It is the responsibility of the liable person(s) to provide
evidence of student status. If the students themselves are liable,
then they should contact the Council Tax team and advise of the
course that they are attending. They will then be told whether or
not a Student Certificate needs to be provided.
If landlords are liable and they wish to claim an exemption or
discount, they should tell the Council Tax team the names and
moving in dates of all students in the property. They should then
ask the students to provide a Student Certificate that 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.
For further information please use the contact details below:
E-Mail
council.tax@waveney.gov.uk
Telephone 01502 523435
Fax 01502 523310
Letter Waveney District Council (Local Tax), PO
Box 96, Lowestoft, NR32 1HW
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