There are three types of reduction which may apply if a property is occupied by a student - an exemption, a 50% discount or a 25% discount.

A full exemption is awarded when a property is occupied wholly by one or more students. A separate application form should be completed for each student resident in the property.

If your property does not qualify for an exemption, a 50% discount may be awarded instead if all the adults of the property fall into one of the special categories for Council Tax. These special categories include students, student nurses, youth training trainees, apprentices, carers, 18 year olds for whom Child Benefit is payable and people who are severely mentally impaired.

A 25% discount is applicable when all the adults of the above property, except one, are students or fall into any other of the special categories mentioned above.

Exemptions are applicable to unoccupied properties which

(a) were last occupied by the owner (or tenant) as his/her sole or main residence; and,

(b) the owner (or tenant) has remained a student for the whole of the period since leaving the dwelling (or has become a student within 6 weeks of leaving).

A person is regarded as a student for Council Tax purposes if he/she is either:

(a) undertaking a full-time course of education. This applies to those attending a university or college course which lasts for at least an academic year, takes at least 24 weeks a year and involves at least 21 hours of study per week during term-time. Please note that the hours of study must be more than the time taken by work experience, except for Initial Teacher Training courses OR

(b) undertaking a qualifying course of education. This applies to those people under the age of 20 and studying for more than three months and at least 12 hours per week for any qualification up to A level, ONC or OND standard. It does not apply to correspondence courses, evening classes, or courses taken in connection with a person's job, such as day release OR

(c) a student nurse on a Project 2000 course. Student nurses studying academic courses at universities or colleges, or who are on Project 2000 courses, will be considered as students for Council Tax purposes OR

(d) a foreign language assistant. This applies to those people registered with the Central Bureau for Educational Visits and Exchanges OR

(e) a non-British partner of a student. This applies to a student's spouse or dependant being either case a person who is now a British Citizen and who is prevented, by the terms of his/her leave to enter or remain in the United Kingdom, from taking paid employment or from claiming benefits.

In addition, students under the age of 20 will be classed as students for Council Tax between the end of their course and the following 1st November provided that hey do not leave their course until after the previous 30th April.

Please note that a separate form should be completed for each adult. It is also essential that a student certificate is sent with each completed student form. Student certificates provide details of your course and they can be obtained free of charge form your college or other educational establishment which you attend.

If you qualify, the Council will send you a revised Council Tax bill. You are then legally obliged to inform the Council of any change of circumstances which may affect your discount/exemption. For example, you should notify the council if you leave your course early or another adult moves into your property.