Class K – Property left empty by a student

A Class K exemption applies when a property becomes unoccupied because the person who is liable for Council Tax is a full‑time student who has moved away to live elsewhere for the purpose of their studies.

This exemption exists to ensure that students, whose education requires them to live away from their main home, are not charged Council Tax on a property they are no longer occupying.

Class K is one of the nationally prescribed Council Tax exemption classes recognised in official Council Tax guidance and Parliamentary research.

A property qualifies for a Class K exemption when all of the following apply:

• The property is unoccupied

The dwelling must be completely empty.

If any person lives there – including friends, tenants, or family members the exemption cannot be applied.

The person who would be liable for Council Tax is a full‑time student.

A full‑time student must meet the legal definition, typically meaning:

• They are enrolled on a course lasting at least one academic year,
• The course involves at least 21 hours of study per week, or
• They are under 20 and studying for a qualification up to A‑level (with minimum 12 hours supervised study per week).
• The student has moved elsewhere to undertake their studies
• The student must be living away from their main home specifically for educational purposes.

Common situations include:

• Moving into university halls of residence
• Living in a shared student property near campus
• Relocating to another city to attend university or college
• No one else is resident in the property

The property must remain unoccupied for the exemption to apply.

A Class K exemption cannot be awarded if:

• Someone else is living in the property

This includes:

• A partner
• Parent or relative
• Friend or lodger
• Sub‑tenant

Any occupation disqualifies the exemption.

The liable person is not a full‑time student.

Part‑time study does not qualify, nor do unpaid placements or casual distance‑learning courses unless they meet the full‑time student criteria.

The move away from home is not for study reasons.

Examples that do not qualify:

• Moving for work or an internship
• Moving for convenience
• Being on a gap year (unless still registered as a full‑time student)
• The property is furnished and available for occupation

Class K applies only to unoccupied dwellings.

The exemption lasts for as long as the property remains unoccupied and the liable person remains a full‑time student studying elsewhere.

There is no set maximum time limit, but the exemption ends immediately if:

• The student completes or withdraws from their course
• Someone moves into the property
• The property is sold or transferred
• The student returns to live in the property

If the student temporarily leaves university (e.g., for sickness or suspension), entitlement depends on whether they remain officially enrolled as a full‑time student.

If you want to apply for a Class K 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