Can property let to f/t students NOT be exempt?

[lindawallace]

If a Landlord is letting a property exclusively to a group of students to use as term-time residence including holidays between terms, and if before & after their course the students have their sole or main residence abroad, will the property be considered a second home for them and thus make them ineligible to benefit from the Class N 100% exemption/disregard from council tax on this property? Or, is it the case that while they are full-time students in the UK, regardless of whether it is a second home and their actual sole/main residence is abroad, their full-time student status over-rides everything else and the property will be entitled to the full-exemption during the course of their studies?

In other words, does Class N exemption for full-time students explicitly require that property be their sole or main residence, or does mere occupation by full-time students suffice for the duration of the recognised academic course regardless of whether the students return to their parents or other previous residence immediately thereafter?

Don't Councils deem any term time accommodation occupied by full-time students to be main residence for purposes of council tax (as do census and NHS and other agencies)?

[tiglet]

bump

[ss002d6252]

The property would be eligible for a Class N exemption if the property was occupied only be student as their main residence whilst in F/T qualifying education.

[lindawallace]

The property would be eligible for a Class N exemption if the property was occupied only be student as their main residence whilst in F/T qualifying education.

 

But where students in F/T education are occupying a property, that property is always considered their main residence during the term-time durations of the course. Before and after the course, they may return home to their main residence, or stay in occupation and then it may reverts to being non-main residence of it isn't their sole one, correct ? Put another way, if students have their main residence elsewhere but spend the duration of their course in occupation near their F/T education providor, that place will be deemed their main or sole residence for purposes of council tax. When the course ends and their Class N exemption ends with it, the property may become a second home normally entitled to a discount, yes?

[ss002d6252]

If their normal residence pre Council Tax was abroad then once the Class N finishes then this property would be classed as their main residence for council Tax purposes if they remain in the UK.

[lindawallace]

If their normal residence pre Council Tax was abroad then once the Class N finishes then this property would be classed as their main residence for council Tax purposes if they remain in the UK.

 

Initially and automatically, perhaps. But like anyone they would be eligible to apply for a Second Home discount if they show that their main home is elsewhere, correct?

[lindawallace]

bump