Where liable person is a student
Where the liable person of an unoccupied property is a student, you may be able to claim council tax exemption.
If the property is unoccupied, it will be exempt from Council Tax charge if the person who is liable is a student who has their sole or main residence elsewhere.
This exemption applies to Council Tax, water and sewerage charges.
To qualify as a student you must either be:
- a full time student studying at a prescribed educational establishment for 21 hours per week and 24 weeks a year
- under 20 years old, have left home and be studying towards a qualifying course for at least 12 hours per week for 3 months (qualifying courses include A levels, Highers, HNC's, HNDs and Level 4 SVQs)
- a foreign language assistant
- a student nurse
The property may remain furnished while unoccupied.