Council Tax Student Houses by xer97839


									                     Council Tax & Student Houses
                     - What landlords need to know!
Some local landlords have been taken to Court recently because they didn’t make
proper checks that their student tenants qualified for exemptions from Council Tax.
As a landlord, you need to be aware of the law and understand that…

•   The owner of an HMO will always be the liable person for council tax and not the
    residents. If all the tenants are students, the landlord can claim an exemption.

•   The exemption will apply if all the occupiers are either:

           o Students – either full time students or those undertaking a qualifying
             course of education or a foreign language assistant
           o School or college leavers – a person aged 18 or 19 who leaves school
             or college between 1st May and 31st October in any year. If they have
             become a student by 1st November the exemption will continue, if not
             council tax will become payable.
           o Certain spouses or dependants of students – this prevents liability
             arising where a student lives with a non-student, non-British, spouse or
             dependant who is prevented by the terms of their entry visa to the UK
             from taking paid employment or claiming benefits.

•   Student status must be confirmed by providing a copy of a student certificate for
    the fist year of the exemption or an enrolment card for following years. This must
    be provided by the university or college upon request.

•   The certificate must include:

           o Name and address of the university issuing the certificate
           o The full name of the person to whom it is issued
           o The student’s date of birth
           o A statement certifying that the person is or has followed a full time
             course of education
           o The date when the person became a student and the date when the
             course is expected to end or has ended

•   The exemption can continue during any vacation if retainers are paid and proof is
    provided of this.

•   In RCT, we carry out a review of all student dwellings in October/November of
    each year.
•   If the review form is not fully completed and proof of student status isn’t provided,
    the exemption will be removed and a council tax demand notice will be issued to
    the owner of the property.

•   Owners and residents of exempt properties are under a statutory duty to notify the
    council if there is a change, which will affect entitlement to the exemption. Failure
    to do so can lead to a penalty of up to £200.

•   The owner or resident should inform the council within 21 days if the property
    ceases to be exempt

•   Appeals against the refusal to grant an exemption must be made to the council
    stating the grounds of the appeal. Further appeals can be made to the Valuation

If you want advise on Council Tax, please contact the Helpline on
Tel: 01443 681081.

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