Important Changes to student criteria from May
2011
The Government has announced changes to the treatment of full-time
students for Council Tax purposes. These changes take effect from
May 13 2011.
There are 2 significant changes being made to legislation from
this date:
Before May 13 2011, people who wished to be disregarded as
students for the purposes of Council Tax had to be undertaking
their study at a prescribed educational establishment in Great
Britain. From May 13 2011, this definition is extended to include
educational establishments in any Member State of the European
Union, not just Great Britain.
Before May 13 2011 a person was required to be physically
attending a prescribed educational establishment to qualify for a
student status for the purposes of Council Tax. From May 13 2011,
the requirement to be physically attending such an establishment
has been removed. This allows those people who are studying by
correspondence course or online to qualify for a student
status.
We continue to have a duty to ensure student status is only
granted to those people that meet the qualifying criteria.
If you are a student who is attending an educational
establishment in Great Britain you will still be able to obtain a
‘Student Certificate’ from your place of education. This will
enable us to grant a student status.
If, however, you are attending a place of study elsewhere in the
European Union, or you are studying by mail or online, we will
require you to provide some or all of the following
information:
Confirmation of acceptance on course.
Enrolment details.
Key details of course (duration, hours, syllabus etc.).
Confirmation of payment for course - this may be an invoice, copy
of a credit card statement etc.
Contact name and details of the establishment course
administrator.
If you believe you will now meet the qualifying criteria for
student status - see below, or you need more information, please
contact a member of the Local Taxation Team.
Student status:
A person is regarded as a student for Council Tax purposes if
he/she is either:-
(a) UNDERTAKING A FULL-TIME COURSE OF EDUCATION
This applies to those attending a university or college course
which lasts at least an academic year, takes at least 24 weeks a
year and involves at least 21 hours of study per week during
term-time. Please note that the hours of study must be more than
the time taken by work experience, except for Initial Teacher
Training courses,
OR
(b) UNDERTAKING A QUALIFYING COURSE OF EDUCATION
This applies to those people under the age of 20 and studying
for more than three months and at least 12 hours per week for any
qualification up to A level, ONC or OND standard.
It does not apply to correspondence courses, evening classes
taken in connection with a persons job, such as day-release,
OR
(c) A STUDENT NURSE
This applies to student nurses who are not on a full-time
course at college or university but are following a course leading
to an appropriate registration under the Nurses, Midwives and
Health Visitors Act 1979,
OR
(d) A FOREIGN LANGUAGE ASSISTANT
This applies to those people registered with the Central
Bureau for Educational Visits and Exchanges,
OR
(e) A NON-BRITISH PARTNER OF A STUDENT
This applies to a student's spouse or dependent being in
either case a person who is not a British Citizen and who is
prevented, by the terms of his/her leave to enter or remain in the
United Kingdom, from taking paid employment or from claiming
benefit.
In addition to the above, students under the age of 20 will be
classed as students for Council Tax between the end of their course
and the following 1st November providing that they did
not leave their course until after the previous 30th
April.
Liability:
As from 1 April 2004, if you are a full time student resident
in a property, along with another adult, who is not a student and
who holds an identical interest in the property to you i.e. joint
owner, joint tenant or joint resident, you will no longer be liable
for the Council Tax. If, however, you hold a greater interest in
the property and the other resident is not a student, then you will
still be the person liable for the charge.
Prior to 1 April 2004 the normal joint and several liability
rules applied. For more information on Council Tax liability please
click
Council Tax liability.
Reductions for occupied properties:
There are three possible types of reduction available, all of
which depend on the total number of adults occupying the
property.
1) EXEMPTION
A full exemption is awarded when a property is occupied wholly
by one or more students. A separate application form should be
completed for each student resident in the property.
OR
2) 50% DISCOUNT
If your property does not qualify for
an exemption, a 50% discount would be applicable instead, if all
the adults resident in the property fell within one of the special
categories for Council Tax
discount disregards. These adults are not
counted when looking at the total number resident in a property.
A separate disregard form should be completed for each adult
resident in the property.
3) 25% DISCOUNT
A 25% discount is applicable where all the adults of a
property, except one, are students or fall into any other of the
special categories mentioned above.
Reductions for unoccupied properties:
Exemptions are available to unoccupied properties, which
(a) were last occupied by the owner (or tenant) as his/her
sole or main residence:
AND
(b) the owner (or tenant) has remained a student for the whole
of the period since leaving the dwelling (or has become a student
within 6 weeks of leaving).
Application form:
If you would like an application form please contact a member
of the Local Taxation Team and they will be happy to assist you
with its completion.
It is essential that a student
certificate be sent with each completed student form (excluding
those attending educational establishments outside of Great Britain
but within a Member State of the European Union). Student
certificates provide details of your course and they can be
obtained free of charge from your college or other educational
establishment that you
attend.
Please note:
You are legally obliged to inform the Council within 21 days
of any change of circumstances, which may affect your
exemption/discount entitlement. For example, you should notify the
Council if you leave your course early or another adult moves into
your property. Failure to do so may result in the issue of a £70.00
civil penalty.
Contact us:
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