Class N exemptions (occupied solely by students)

Record details

Details of exemption

Properties that are occupied by full time students only are exempt from payment of Council Tax. You must send to us Certificates of Full Time Education for all residents confirming their student status before this exemption can be applied to your Council Tax account.

If you are a student and you share your address with someone who is not a full time student, then we can reduce the Council Tax bill by 25%.

If you are a student and you share your address with two or more joint tenants who are not full time students then there is no reduction, and the people who are not students will be named on the Council Tax bill.

Which properties are exempt?

Houses and flats where the only people who are living there are full time students;
Halls of residence
Additionally, the foreign spouse or dependant of a student may live in such a property without losing the exemption, as long as the terms of their visa prevent them from taking paid employment or claiming benefits.

Who is classed as a student?

There are three main categories of students for Council Tax purposes:

1. You are a student if you are undertaking a full-time course at a college or university in the UK

2. Under 20 years old in part time or full time education

3. Foreign language assistant - registered with the Central Bureau for Educational Visits and working at a school or other educational establishment.

A full-time course is one that:

lasts for at least one academic year or, if the establishment does not have academic years, for at least one calendar year;
you normally go to for at least 24 weeks in each academic calendar year;

and

consists of an average of at least 21 hours a week of study, tuition, work experience or a combination of these.

Students not treated as such for Council Tax

If you are studying part time (e.g. at evening classes, by correspondence, or distance learning) it is not possible to be treated as a student for Council Tax purposes.

How do I prove I am a student?

You will need to provide Revenues and Benefits with a Certificate of Full Time Education from your school, college or university to prove you are a full-time student. Your college is obliged to provide this.

You must ensure every student in the property submits a form before the exemption can be awarded:

It is the student's responsibility to provide evidence of student status.

Landlords

If you are a landlord and are liable for the Council Tax and you wish to claim an exemption or discount, you should tell us the names and moving in dates of all students in the property.

You should also ask the students to provide you with a certificate of full time education which will be issued by their college or university.

You will only qualify for an exemption if all your tenants are classed as full time students for Council Tax purposes.

Students and landlords should contact us as soon as the students move into the property so they do not lose any entitlement to exemptions or discounts.

A property is also exempt during any vacation in which students hold a tenancy or a license to occupy the property and they have previously used, or intend to use, the dwelling as term time accommodation. Therefore, if students hold a retainer over the summer period, the property would continue to be exempt on the basis they have the right to occupy and intend to move in when term starts.

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

You will need to attach a copy of the Certificate of Full-Time Education for each student living in the property.

This is a general guide to Council Tax and is not a substitute for the relevant statutes and regulations.

Date last reviewed: 28/03/2018