Council Tax exemptions

A Class N exemption applies to a property that is occupied solely by full‑time students.

This exemption ensures that households made up entirely of full‑time students do not have to pay Council Tax.

Who qualifies?

A property qualifies for Class N when all residents are:

• Full‑time students, or
• The spouse, partner or dependant of a student who is not a British citizen and is prevented (by immigration rules) from working or claiming benefits.

There must be no other residents who do not meet the student criteria.

Who counts as a “full‑time student”?

To be considered a full‑time student for Council Tax purposes, a person must meet the legal definition, which typically requires:

• Enrolment on a course lasting at least one academic year,
• With at least 21 hours of study per week,
• OR (for those under 20) on a qualifying course with at least 12 hours of supervised study per week.

Common examples of full‑time students include:

• University undergraduates and postgraduates
• Full‑time college students
• Full‑time vocational or teacher‑training students
• Some apprentices (if meeting study-hour rules)

Educational institutions normally provide a Council Tax student certificate confirming eligibility.

Who does not qualify?

Class N cannot apply if:

• A non‑student adult lives in the property

This includes:

• Partners (unless meeting the immigration exemption)
• Friends
• Working adults
• Adult children who are not students
• Lodgers or tenants who are not students
• A student is enrolled part‑time or does not meet the hour requirements
• Part‑time students do not qualify for exemption.
• A student is on a break from studies without being registered

For example:

• Taking time out without remaining enrolled
• Leaving a course early
• Being between courses without formal registration
• The property is a hall of residence, in that case, Class M applies instead.

How long does the exemption last?

For as long as the property is occupied ONLY by full‑time students.

The exemption remains valid:

• Throughout the academic year
• During university breaks
• Across summer holidays
• During the period between course years (as long as all residents remain enrolled full‑time)

The exemption ends immediately if:

• A non‑student moves in
• A resident ceases to be a full‑time student
• The property becomes unoccupied (in which case, another exemption class may apply)

Special cases

Student’s partner or dependant from abroad

• If a student lives with a spouse, partner or dependant who is not a British citizen and is forbidden by immigration conditions from working or claiming benefits, the property still qualifies for Class N.

Joint tenants

• Where several students share a property on a joint tenancy, Class N applies.

Separate tenancies in student HMOs

• Even where students have individual tenancy agreements, the property is exempt if all occupants are full‑time students.