Class M – Student halls of residence

A Class M exemption applies to halls of residence that are occupied entirely by students.

This exemption ensures that educational accommodation used solely by full‑time students is not liable for Council Tax.

Halls of residence are treated differently from ordinary student households because they are typically owned, managed, or nominated by educational institutions and are exclusively for student occupation.

To qualify for Class M, the building must be accommodation that is owned, managed, or formally provided by:

• A university
• A further education college
• A higher education institution
• A recognised educational establishment
• A housing provider contracted directly to supply student accommodation on behalf of an educational institution
• Is used wholly or predominantly as term‑time accommodation for full‑time students
• Meaning that the property’s main purpose is to house students while they attend their course.
• Has occupation limited to full‑time students
• No non‑students should reside in the building.

Halls of residence can include:

• Traditional university halls
• Purpose‑built student blocks
• Private halls operated under contract with universities
• Cluster flats and studio apartments designated exclusively for student use

For Council Tax purposes, a full‑time student must meet the legal definition, which usually requires:

• A course lasting at least one academic or calendar year, and
• At least 21 hours of study per week, or
• For those under 20, at least 12 hours of supervised study per week

Educational establishments typically certify a resident’s student status automatically as part of the hall’s management.

A Class M exemption cannot apply if:

• Non‑students live in the building
• Even one non‑student occupant (e.g. a partner, friend, or staff member living onsite) can invalidate the exemption unless they live in premises completely separate from the accommodation block (such as a warden’s flat assessed separately for Council Tax).
• The accommodation is mixed‑use
• If the building houses students and non‑students (e.g., key‑workers or professionals), it is not Class M.
• The property is not designated or managed as student accommodation

Ordinary rented properties shared by students fall under Class N, not Class M.

For as long as:

• The building is used as student‑only accommodation, and
• All residents remain full‑time students.

There is no maximum time limit.

The exemption continues through:

• Term time
• Holidays
• University breaks between academic years
• Periods when students temporarily vacate but retain their tenancy/licence

The exemption ends immediately if:

• Non‑students begin residing in the building
• The building is re‑purposed for non‑student use
• The hall closes permanently and is no longer designated as student accommodation

If you want to apply for a Class M exemption or have a question

Use the Council Tax contact form and choose the following options:

• Under which service would you like to contact us? Select Council Tax
• What would you like to contact us about? Select Something else