Students and Council Tax: guidance

Guidance on changes to the treatment of full-time students for Council Tax purposes.


Guidance on students and Council Tax

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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.

Published 10 May 2011