Class N – Student Household

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    I have received an application for exemption from a landlord of a hmo on the grounds that all the occupiers are students.

    The students are from abroad and here under the Government sponsored scheme Seasonal Agricultural Workers Scheme (SAWS) and here to improve their English

    My initial reaction is to turn down the exemption becuase the students are not studying at a prescribed educational establishment as defined in CTax (Discount Disregard) Order 1992, Sch2 Part I – which I interpret as any school, college or university in England, Wales, Scotland or N.Ireland

    Does anyone have any views on this ? Have I mis-interpreted the regs?
    Your comments will be greatly appreciated.


    I would agree with your intrepretation of the legislation. I do not think that the landlord is entitled to an exemption as if a person who is said to be a student is not studying at a recognised UK educational establishment – which conforms to the provisions of the legislation – and is not also studying a course, which also conforms to the provisions of the legislation, s/he cannot, in my opinion, be considered a student for Council Tax purposes. So, no reduction of any sort.

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