Reply To: Intercalating non-dependant student

Peter Barker

Reg 74 says that “full time student” has the meaning prescribed in Reg 53 – so that definition applies for all purposes including non-dep deductions. It refers to someone who is attending or undertaking a full time course of study. Reg 53(2) says the person is regarded as attending/undertaking a course if s/he has not finally abandoned or been dismissed from the course – that includes an intercalating student. Therefore, if you are satisfied that your non-dep’s course is still full time student until September 2023, then he is still treated as a full time student for the purpose of Reg 74 as well.

But that’s only half the job.

Reg 74 (working age) then makes specific provision for full time non-dep students to be exempt from NDDs (1) during a period of study and (2) during a recognised summer vacation. So the questions in this case are:

– is the student still a full time student and if so
– does the 2022/23 year still have a period of study and a summer vacation even though the student was absent?

The definition of “period of study” in Reg 53 to me reads as if it applies to the course rather than the student. If all the other students on that course are having a period of study, then it’s a period of study for the absent student too I would say. I don’t think Reg 74 contemplates the possibility that a student can be not in a POS and not in a summer vacation either – I think the intention is that every part of the whole year must be one or the other.

The question whether the course is full time is more difficult: does it become part time when he resumes his studies on a part-time basis, or is it already part-time now? I think there is room to exercise judgement there and you could take the view that the course from which he is absent remains full time until he resumes on a part time basis.