Council Tax Authority Address

[date] [Council Tax authority address]

Dear Sir or Madam

Re: [your name, address, or address to which the bill pertains, if different, Council Tax account number]

I am a student who is following a Full Time course of education. I am repeating part of my Full Time course/I am taking a break from my studies [delete as necessary].

I would like to confirm that I should be regarded as a Full Time student for Council Tax purposes by virtue of the definition of “student” as provided by article 4, paragraph 3 and 4 of Schedule 1 to The Council Tax (Discount Disregards) Order 1992, as amended by The Council Tax (Discount Disregards) Order 1996 and The Council Tax (Discount Disregards) (Amendment) Order 2011)

Paragraph 3 of Schedule 1 to The Council Tax (Discount Disregards) Order 1992 (as amended) states that a person is to be regarded as undertaking a full-time course of education on a particular day if: (a) on that day he is enrolled for the purpose of undertaking such a course with [a university] and (b) the day falls within the period beginning with the day on which he begins the course and ending with the day on which he ceases to undertake it, and a person is to be regarded as ceasing to undertake a course of education for the purpose of this paragraph if he has completed it, abandoned it or is no longer permitted by the educational establishment to attend it.

The 2011 amendment specifies, in the Explanatory Note that: “Articles 4 and 5 of this Order amend paragraphs 3 and 4 of Part II (students) of Schedule 1 (definition of students, etc) to the 1992 Order. Those paragraphs specify the circumstances in which a person is to be regarded as undertaking a full-time course of education. Articles 4 and 5 amend those paragraphs so that the requirement for attendance in relation to a full-time course of education is replaced by a requirement to undertake such a course.”

Finally, in 1996 the Department of the Environment stated in a Council Tax information letter (please see attached or online at http://webarchive.nationalarchives.gov.uk/20081205143343/http:/www.local.odpm.go v.uk/finance/ctax/ctil.htm or it can be found by going to Local Government Finance Council Tax Information Letters, Archived Content) that in their view, “a period of intercalation will remain within the period of a course... and therefore, provided that the person remains enrolled at the educational establishment, they will continue to fall within the definition of a full-time student."

I am still within the period of the course and my course has a Full Time code and I have not withdrawn from it, completed it or have been asked to leave. Therefore I would like respectfully submit that I am not liable for Council Tax by virtue of remaining a Full Time student.

Yours sincerely

[your name printed] [your signature]