Exemption Class N - Homes occupied entirely by students
Council tax exemption Class N
Properties occupied solely by students, school or college leavers or non-British spouses of students may be eligible for an exemption.
Council tax discount
Even if one resident in the property is not a student, you could still benefit from a council tax discount for apprentices, students and trainees.
Types of students
The types of students that qualify are explained below.
Full-time students
If you are a student, you may qualify for a council tax discount if you satisfy ALL of these criteria:
- your course of education lasts for at least one academic year or one calendar year
- you are required to undertake the course for at least 24 weeks each year
- you are required to undertake at least 21 hours of study each week.
To apply for this exemption download and complete the application form, enclosing a student certificate for each student.
Apply for an exemption for full-time students
Non-British spouses of full-time students
If you are a spouse or dependent of a full-time student, you can apply for a discount if:
- you are not a British citizen
- you are prevented by immigration regulations from taking paid employment or claiming benefit.
To apply for the exemption, complete the application form and return it with your passport showing a stamp preventing work or benefit claims, and the student's certificate.
Apply for an exemption for a non-British spouse of a full-time student
Persons under 20 at school
If you are under 20 years of age, you may qualify for a discount if all of the following apply:
- you are on a qualifying course of education
- you are required to be in attendance for at least 12 hours a week
- the course must last for at least three months
- Child Benefit is still payable.
Pupils that leave school after 30 April will continue to be exempted until 1 November.
To apply for the exemption, complete the application form and return it to the address stated.
Include a copy of proof of Child Benefit and a letter from the educational establishment stating the number of hours you attend, the start and end date of your course and your date of birth.
Apply for an exemption for a person under 20
Student nurses
If you are a student nurse not on a full-time course at college or university, you may qualify for a discount if:
- you are following a course leading to registration of parts 1, 2, 3, 4, 5, 6 or 8 of the Nursing and Midwifery Council register as a first inclusion to the register.
The register is maintained under section ten of the Nurses, Midwives and Health Visitors Act 1979.
If you are a student nurse on a full-time course, you can apply as a full-time student (and your course does not need to lead to any specific parts on the register).
To apply for the exemption, complete the application form and return it with proof of your student nurse status.
Apply for an exemption for a student nurse
Foreign language assistants
The full charge of council tax is due if two people reside in the property, but it may be reduced if after disregarding all the qualifying adults in the property less than two remain.
Foreign language assistants are treated as students during any period that they are appointed as such at a school or other educational establishment, provided that they are registered as foreign language assistants with the British Council.
Apply for an exemption for a foreign language assistant