Council Tax (Exempt Dwellings) Order 1992
The Council Tax (Discount Disregards and Exempt Dwellings) (Amendment) Order 1995
A dwelling which is either-
(a) occupied by one or more residents all of whom are relevant persons;
(b) occupied only by one or more students as term time accommodation;
for the purposes of paragraph (1), a dwelling is to be regarded as occupied by a student as term time accommodation during any vacation in which he-
(a) holds a freehold or leasehold interest in or licence to occupy the whole or any part of the dwelling; and
(b) has previously used or intends to use the dwelling as term time accommodation;
"relevant person" means —
(i) a student;
(ii) a student's spouse or dependant being in either case a person who is not a British citizen and who is prevented, by the terms of his leave to enter or remain in the United Kingdom, from taking paid employment or from claiming benefits; or
(iii) a person to whom Class C (school and college leavers) of regulation 3(1) of the Council Tax (Additional Provision for Discount Disregards) Regulations 1992[6] applies
Any premises, which are occupied entirely by one or more students as their permanent home or as their term time accommodation.
All students occupying the premises must fall within the categories listed (including spouse/civil partners and dependants of students who is not a British citizen and who is prevented, by the terms of his leave to enter or remain in the United Kingdom, from taking paid employment or from claiming benefits will be disregarded)
If premises are only occupied during term time they will continue to be exempt during vacation periods as long as one or more of the students own the premises (freehold, leasehold or have a licence to occupy the whole or any part of the premises and have previously been used or are intended for use as term time accommodation.
The Council may require a certificate of student status from the educational establishment.
