Class K exemption (unoccupied dwelling left empty by a student)

Record details

Details of exemption

Where a student is the owner of an unoccupied dwelling, the property is exempt provided that when it was last occupied, it was the sole or main residence (i.e the home) of that student, and that no one else, other than students, lived there.

The exemption applies whether the person was already a student when they left the dwelling or if become a student after changing their main residence. He or she must have become a student within 6 weeks of leaving the property for the exemption to apply and the exemption only continues as long as the person remains a student.

This exemption applies only in respect of academic students (for example, students who are on full time and qualifying courses of education and foreign language assistants).

How to apply

We are in the process of improving our online services and currently do not offer an online facility to claim this exemption. We apologise for any inconvenience.

To apply for the exemption please e-mail revenueservices@northampton.gov.uk

We will require:

the date the property became unoccupied
the address the student moved to
a copy of the student's certificate of full time education (this can be attached to your application).

Frequently asked questions

Q. If I moved away to study and qualify for this exemption, would I be able to rent the property to tenants ?

A. You would be exempt from Council Tax until the tenants moved in. Once the tenants occupied they would be liable for Council Tax. When the tenants moved out, you would not qualify for the exemption, as a student did not last occupy the property.

Date last reviewed: 28/03/2018