Council Tax (Exempt Dwellings) Order 1992
an unoccupied dwelling-
(a) which was last occupied only by one or more students whose sole or main residence it was; and
(b) in relation to which a qualifying person is a student who fulfils the description in paragraph (a) above and who has been a student for the whole of the period since the dwelling last ceased to be his residence;
Any premises:
Which are unoccupied and
Where the owner is a student living elsewhere because of their studies and
Where the premises was last occupied only by one or more students as their Sole Or Main Residence.
This exemption also applies to persons who are living elsewhere and were not a student at the date of vacation but became a student within six weeks of that date
The owner means the person who holds the freehold or leasehold of six months or more
The exemption will start on the day of vacation provided that the person is a student (see below for student requirements) or became a student within six weeks of the day of vacation.
The exemption will last for as long as the circumstances are met. This will also include any vacations during the period of the course.
Click on the link to see the students which are covered by this exemption
The Council should be informed if anything happens which means that the property is no longer exempt. Such changes may include:
Someone else moving into the premises
Taxpayer ceases to be a student
The premises being sold or let
