Following a public consultation the government has announced changes to the treatment of full-time students for Council Tax purposes.
The purpose of the change is to:
- allow those who have a sole or main residence in England and Wales who are undertaking a full-time course of education with an educational establishment situated in any member state of the European Union to be treated as students for Council Tax purposes
- clarify the status of full-time students undertaking distance learning with an educational establishment in any member state
Please note that this document sets out the government’s informal view of the legislation only and is not, or must not be considered, a definitive interpretation of the legislation. Definitive interpretation of any legislation is ultimately for the courts to decide.