At this time of year it is quite common for properties that were occupied by full-time students who have not yet graduated to start receiving Council Tax demands but is this correct ?
I’ve not graduated but I’ve received a Council Tax demand !
Council Tax charges are calculated on a daily basis and have to take in to account the circumstances on that particular day. For any day on which you are not a full-time student you will become potentially liable for any Council Tax charge due on a property, in the same as any other person.
The reason you receive a Council Tax demand rests solely on Council Tax legislation and the definition of a full-time student. Whilst you meet the definition of a full-time student for Council Tax purposes you will be given the status of a full-time student and be ‘disregarded’. If all the occupiers are full-time students, a Class N Council Tax exemption may be awarded.
If you no longer meet the definition of a full-time student for Council Tax purposes you will cease to be ‘disregarded’ and any Class N Council Tax exemption would cease to apply. The Local Authority will then re-assess the Council Tax charge and determine if any discount or reductions apply.
When do I cease being a student ?
You cease being a full-time student as soon as you cease to undertake a full-time course of education and you will cease being a student for Council Tax purposes at this point. Your educational establishment will confirm with your local authority when the course finishes (either by providing the details direct to the council or via the student certificate). This date is usually not long after the exams and will be before the formal graduation date.
What happens if my tenancy hasn’t ended ?
If you cease being a full-time student before the end of your tenancy then the council will still re-assess any Council Tax charge on this basis and a revised Council Tax demand notice will be issued for monies which have become due.
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This article is solely the view of LGFA92, the Council Tax experts, based on our interpretation of legislation. Your local authority is free to dispute this view. A binding decision may require the intervention of a valuation tribunal.