Class N Exemption — Student Dwelling Council Tax Relief
Summary
Under the Council Tax (Exempt Dwellings) Order 1992 (SI 1992/558), Class N provides complete council tax exemption for any dwelling occupied exclusively by full-time students. Every adult resident must hold student status as defined in SI 1992/548 Schedule 1 — enrolled full-time, at least 21 hours per week, on a course lasting at least one academic year. One non-student adult breaks the exemption for the entire property, though individual student disregards still apply.
Practical Application
Class N is most commonly claimed by student houses and flats where all occupants are undergraduates or postgraduates. Each resident must provide a student exemption certificate from their institution. The billing authority verifies these against the institution's records. If a housemate drops out or graduates mid-year, Class N ceases from that date and the remaining residents must notify the council.
Summer Vacations and Gaps Between Terms
Class N continues during vacations if the dwelling remains occupied by students or is unoccupied and was last occupied only by students. Moving out for summer does not automatically end the exemption. If a non-student sublets your room over summer, the exemption ceases for that period.
Sources
- Council Tax (Exempt Dwellings) Order 1992, SI 1992/558, Class N
Frequently Asked Questions
- Does Class N apply to postgraduate students?
- Yes, provided the postgraduate course meets the full-time definition: at least 21 hours per week of study for at least one academic year. Research students should confirm their classification with their institution.
- What about international students?
- Nationality is irrelevant. The test is enrolment status, not immigration status. International full-time students qualify for the same disregard and exemption as domestic students.
Related
- student-council-tax-exemption
- single-person-discount-vs-student-exemption
- Council Tax Exemption — When No Tax Is Owed
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