Council Tax and Student Discount

[nrj101]

My son has recently completed his HND studies and has gone on to study at Sussex Uni as part of a continious process.

 

My local council (Crawley) has so far refused to allow the Students discount for the period between June - Sept (The summer recess) as they say he changed courses and was not therefore in continous full time education.

 

Looking at the "The Council Tax (Discount Disregards) Order 1992

3. A person is to be regarded as undertaking a full time course of education on a particular day if—

(a)on the day he is enrolled for the purpose of attending such a course with a prescribed educational establishment within Part I of Schedule 2 to this Order, and

(b)the day falls within the relevant period for that course."

 

It therefore appears that under the terms of the law Student discount is only available at a daily rate when attending the couse.

 

This can not possibly be correct, can any one give me direction as to why Students are not liable to council tax during the holiday periods and is it correct that my local council levy Tax as a result of the course title changing during a period of continious education.

 

Any advise much appreicated

 

Neil

[rebel11]

Hi nr

 

Welcome to CAG

 

The guys will advise as soon as they are available.

[ss002d6252]

Your missing out the further part of the regulation :

 

9. In this Schedule, the relevant period for a course or programme means the period beginning with the day on which a person begins that course or programme and ending with the day (“the last day”) on which he completes it, abandons it or is dismissed from it (which period includes any periods of vacation between terms and before the last day).

 

Any day on which you are registered on the qualifying course counts as a you being a student from start to finish irrespective of whether that day is a holiday or not (not all courses have the same holidays).

 

This can not possibly be correct, can any one give me direction as to why Students are not liable to council tax during the holiday periods and is it correct that my local council levy Tax as a result of the course title changing during a period of continuous education.

 

It sounds like the first course officially ended at the start of the holidays and he only started a new course from September. If he had any period where he was not registered on a full time course with the university then he is not a student for that day.

[nrj101]

Many thanks for the response.

 

I guess my position is somewhat unique being a male single parent, working and supporting a Student.

Its truly amazing what we (my son and I) are not entitled to! (a bit of bitterness, sorry!)

 

However as far I as can gather, no else is subject to the payment of Taxes during the summer recess. As an example Uni Campus are except from Tax during this period.

 

I will let the complaints procedure deel with it and see where it leads.

 

Thanks again for the help.

 

Neil

[ss002d6252]

You can exhaust the complaints procedure but you have been treat correctly under council tax legislation. Unless the council will discretionally give the reduction then you are not eligible for it.

[nrj101]

Thanks for the most useful input.

 

What I can not understand from this poorly worded legislation is, that the Tax deduction is calculated at a "Daily Rate" if so, how is this applied?

 

Example 1

Council Tax £1000; days in uni (5dayx 25Week= 125days); Deduction =1000x(125/365). (Daily Rated)

Example 2

Council Tax £1000; weeks in uni = 25; Deduction= 1000x ((25*7)/365 (Weekly rated)

Example 3

Council tax £1000 registered each year £1000-25% (but of what period) Sep Year 1 - Jun Year 2 followed by Sep Year 2 - Jun Year 3 how is the tax then calculated.

 

Both arrive at different discounts for the same period, something is most deffinatly missing!

 

If it is just bassed on "registered" then it 365, surley there must be some simple explaination somewhere?

 

It rumbles on

[PriorityOne]

Did you get Child Benefit for him.... and are you still getting it?

 

If so, take the notice down the CT offices and they'll make the adjustment. I had a similar scenario with my daughter and was advised that the discount would stop.... so took the paperwork down there.

 

[ss002d6252]

The basic calculation of council tax is the daily rate - annual charge / 365 (or 366).

 

If your son was a full time student for the entire year the your discount would simply be 25% of the full years charge.

 

As he has a break in studies then it would be calculated as follows:

(assume he was a student from 1 April 2010 as an example and the council tax annual charge is £365.00)

 

 

1 April 2010 - 31 Jun 2010 = 91 days . £91 * 0.75 = £68.25

1 July 2010 - 31 Aug 2010 = 62 days . £62 * 1.00 = £62.00

1 Sep 2010 - 31 Mar2011 = 212 days . £212 * 0.75 = £159.00

[PriorityOne]

I never had a break in the 25% reduction for my daughter though. She left school after A-levels and went onto an Art foundation course at college the following September. When that finished a year later, she went to uni. in October (2010), so although there was a break between leaving college and going to uni., Child Benefit was still payable... which meant that the discount still applied.

 

Now that she's at uni. for the next 3 years, the 25% still applies... although obviously I no longer receive CB for her.