Who do I talk to regarding exemption from paying council tax? (Complicated situation)

steverearl

I'm currently in my second year of study at the university of winchester and unfortunately due to failing a double module. I am having to resit my double module on a part time basis. I have recently (well in the past month of two) found out that students who repeat a module and who plan to return to full time study are exempt from council tax. (There is a moneysaving expert forum post on this issue Failed a module as FullTime student, so going PT, lots of problems!) now when I went to the council tax office regarding the issue they state that a part time student is someone who does under 12 hours of study and that's there legistation on the matter. So I have also gone to my finance department at the university of winchester and it looks like there saying the same thing on the matter. Even though I have shown the both this letter and no one seems prepared to do anything about it which is really unfair when I have proof that I shouldn't be getting charged.

Any help would be greatfully recieved.

Many Thanks
Steve

CIS

have recently (well in the past month of two) found out that students who repeat a module and who plan to return to full time study are exempt from council tax.

Thats not strictly true - it depends on the circumstances.

The legislation is clear on what defines a full time student for council tax purposes i.e you have to be currently enrolled on a full time course of education.

If the university continue to keep you registered on the full time course then you can get away with it but if they register you as a part-time student then you wont.

I'm currently in my second year of study at the university of winchester

Is it a case that you wont be able to continue your degree unless you pass the module and the 3rd year has been halted until you do so ?

steverearl

CIS wrote: »

Thats not strictly true - it depends on the circumstances.

The legislation is clear on what defines a full time student for council tax purposes i.e you have to be currently enrolled on a full time course of education.

If the university continue to keep you registered on the full time course then you can get away with it but if they register you as a part-time student then you wont.

Is it a case that you wont be able to continue your degree unless you pass the module and the 3rd year has been halted until you do so ?

I am still enrolled on my full time course I believe the issue lies in the fact that I am doing "part time study" within the full time course to be able to progress to my 2nd year of study (apologies I should have said before hand that this is me repeating a first year double module)

CIS

I am still enrolled on my full time course I believe the issue lies in the fact that I am doing "part time study" within the full time course to be able to progress to my 2nd year of study (apologies I should have said before hand that this is me repeating a first year double module)

So, to clarify, for a period of your course the university have allowed you to reduced your hours of study for a period.

You should be able to argue your case under section 4c of the schedule to the council tax (discount disregards) order 1992 - 'normally requires ' - so long as the fact your still enrolled on the same course that was regarded as full time and the change is going to be only for a short period.

4.—(1) A full-time course of education is, subject to subparagraphs (2) and (3), one—(a)which subsists for at least one academic year of the educational establishment concerned or, in the case of an educational establishment which does not have academic years, for at least one calendar year;

(b)which persons undertaking it are normally required by the educational establishment concerned to attend (whether at premises of the establishment or otherwise) for periods of at least 24 weeks in each academic or calendar year (as the case may be) during which it subsists, and

(c)the nature of which is such that a person undertaking it would normally require to undertake periods of study, tuition or work experience which together amount in each such academic or calendar year to an average of at least 21 hours a week during the periods of attendance mentioned in paragraph (b) above in the year.

steverearl

Dear Steve Earl

I refer to your email and the student certificate provided.

In light of the information provided you do qualify to be disregarded as a full time student for council tax purposes. I have awarded a student exemption and a revised bill for zero will follow shortly.

I am sorry for the inconvenience you have been caused, If you have nay further queries then please contact me.

Yours sincerely

Mrs Lesley Thompson
Taxation Officer
Winchester City Council
Colebrook Street
Winchester
SO23 9LJ
T 01962 848 288
F 01962 841 365
counciltax@winchester.gov.uk


From: counciltax
Sent: 19 December 2011 12:30
To: David McConville
Subject: FW: Council Tax



From: Steven Earl [mailto:revomutharock@gmail.com]
Sent: 16 December 2011 18:50
To: counciltax
Subject: Council Tax

Dear Winchester City Council

I'm writing to you regarding the issue of council tax that has affected me. I am a full time student registered on a full time course and I have failed one of my modules. It is because of this that I am being classed as a part time student which doesn't seem to be correct. Firstly repeating modules shouldn't class me as a part time student because I am still enrolled on a full time course.

Secondly I bring your attention to this document that I have found online which continues to back up the fact that I am indeed a full time student.

A student undertaking a period of part-time repeat study within a full-time course should be regarded as a 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. Article 4 provides that “student” means a person who is to be regarded as (among other things) a person undertaking a full-time course of education, as according to paragraph 3 and 4 of Schedule 1 to the Order.

Paragraph 4 of Schedule 1 to the Council Tax (Discount Disregards) Order 1992 defines full-time study thus:
A full time course of education is… one (a) which subsists of at least one academic year of the educational establishments concerned or, in the case of an educational establishment which does not have academic years, for at least one calendar year, (b) which persons undertaking it are normally required by the educational establishment concerned to attend (whether at premises of the establishment or otherwise) for periods of at least 24 weeks in each academic year or calendar year… during which it subsists, and (c) the nature of which is such that a person undertaking it would normally require to undertake periods of study, tuition or work experience which together amount in each such academic year to an average of 21 hours a week during the periods of attendance mentioned in… (b)… in the year.
The argument that the period and length of attendance required (24 weeks and 21 hours) mean that part-time repeaters do not fall into the definition of student is a simplistic reading of the above: the key word in paragraph 4 is ‘normally’.

Paragraph 3 of Schedule 1 to the above Order (as amended by the subsequent Order of 1996) 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 attending 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.

As a part-time repeater you have not completed your course, and nor have you abandoned it or in any way been prevented by the uni from attending, it follows that you are still undertaking a full time course of education. Indeed, the explanatory note to paragraph 3(b) of Schedule 1 (as given in the amended form above) states that “the amendment… enables students to qualify even during a period where they are not attending the course”.

Finally, in 1996 the Department of the Environment stated in a Council Tax information letter than 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."


Not only this but it doesn't seem right that Council Tax Benefit sees me as a full time student which doesn't make a lot of sense to me why council tax doesn't see me as a full time student. Being charged council tax and not being able to get any benefit to help pay it hardly seems fair. As well as this I have also been regarded as a full time student by student finance, the job centre which again makes me wonder why the council sees me as a part time student because I'm repeating modules where as these other organisations see me as a full-time student.

(P.S I have today handed in a form indicating my full time status and am hoping this resolves the issue)

Many Thanks

Steve


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counciltax@winchester.gov.uk
15:39 (7 hours ago)

to 'revomutharock
Dear Steve Earl

Re: Full Time Student Status

I refer to my email below and apologise for the information previously supplied.

My decision has been overturned by my manager for the following reasons:

The paragraphs of the legislation referred to are two part - one that they have to be enrolled on a full time course of education and there is no dispute with that and the other is the interpretation of the word “normally”.

It is considered that the part time hours you are doing would not full into this category and this is borne out by a VT decision on 13.10.11, which needed to consider hours of study, and says “in relation to undertaking periods of study averaging 21 hours per week, the Panel finds the appellant does not fulfil the statutory requirement and therefore does not fall to be disregarded as a student for the purposes of the discount. The Panel notes that before and after the regulations were amended it remains the case that a person is “normally required” to undertake periods of study etc, that amount to an average of 21 hours per week. In the Panel’s mind, this conveys some sort of mandatory requirement usually applied by the educational establishment in respect of study time.”

There is also a High Court case, which dealt with an appeal about the attendance aspect of a course, but in the final summing up says “It is not surprising that Parliament wished to provide that people attending a course should be required to carry out a minimum of weekly study or work. Otherwise, it might be possible for a person to attend a course for many years and thus claim exemption from council tax, while exhibiting very little commitment to the course.”

As you are only retaking one module you do not meet the required hours of study. You have the right to appeal this decision and this should be by writing or emailing to the Local Taxes Section, counciltax@winchester.gov.uk, giving your reasons for appeal in the light of this response. Please ensure you clearly head your letter or email to indicate that it is an appeal. If you appeal the Council has 2 months to respond.

steverearl

CIS wrote: »

Thats not strictly true - it depends on the circumstances.

The legislation is clear on what defines a full time student for council tax purposes i.e you have to be currently enrolled on a full time course of education.

If the university continue to keep you registered on the full time course then you can get away with it but if they register you as a part-time student then you wont.

Is it a case that you wont be able to continue your degree unless you pass the module and the 3rd year has been halted until you do so ?

It is a case where I can't get to my 2nd year without completing a double module that I failed does this work in my favour. Does this vary from council to council might I ask in terms of legisation?

Red_dog_Sam

The legislation is the same but interpretation can vary - which is why these things get tested at appeal hearings. It seems you are unfortunate enough to be dealing with a VT quoting zealot determined not to give you any slack. Interesting to note though that they rely on specific aspects of the appeal decision and choose to ignore the differences. In the case they quote the student was never part of a full time course and was enrolled for distance learning that never exceeded 21 hours. It also noted that the student in that case had an element of choice in the hours they studied. So they are not comparing like with like and your case should still be treated on it's individual merit. The VT decision in that case is by no means binding.
See the full decision here:
http://info.valuation-tribunals.gov.uk/decision_document.asp?Decision=liability&appeal=/decision_documents/documents/CT_England/5300M70870/053C

CIS

Here's an interesting VT case which is quite similar to your circumstances.

http://info.valuation-tribunals.gov.uk/decision_document.asp?appeal=/decision_documents/documents/CT_England/4215M72231113C.htm

12 It is clear to the Panel that, while he was re-taking the modules, the appellant continued to be enrolled on the BA (Hons) Music Production Course, undertaking what was, in essence, a full time course of education. It is the view of the Panel, therefore, that he fulfils the criteria for a student exemption. The College had confirmed in their letter dated 10 May 2011 that he would move into year two of the BA (Hons) Production course in September 2011, and the course would be completed in July 2013.

steverearl

I've recieved a reply from winchester city council citing the case mentioned that was similar to my own to no avail unfortunately. Is there any advice anyone can give apart from taking this to a valuation tribunal?

Many Thanks Steve

Please quote reference number 56286290/56357216 when contacting this Department.

5 April 2011


Dear Mr Earl

Appeal Against Refusal of Council Tax Student Exemption

I refer to your letters regarding the above.

This matter has been given extensive consideration by the Council Tax Team, including senior managers and consultation has taken place with other authorities.

You are applying for this exemption based on the legislation stating that you must be enrolled on a full time course of education and the course normally consists of attendance/study/tuition of a minimum 21 hours per week, 24 weeks of an academic or calendar year. The Council does not dispute that you are enrolled on a full time course. However, from your correspondence you would appear to interpret the other criteria as providing the course normally consists of these hours/weeks, it doesn’t matter how few you actually do. The Council does not take this view, it believes you should have to do this minimum number of hours and weeks to qualify as full time.

You have also referred to yourself as an intercalating student, but this is not the case as you do attend university, intercalating students do not.

There are, as you have become aware, various Valuation Tribunal decisions in different locations and one Tribunal’s decision is not binding on another. Only a High Court case would fix the decision for all Local Authorities and I am afraid there has never been a relevant case taken to the High Court.

The Council therefore abides by it’s original decision that it does not consider you to be a full time student this academic year.

Now that your account at May Tree Close has been closed your liability to the Council is as follows:

Account 5628629 22 Sparkford Close £657.82
Account 56357216 7 May Tree Close £36.90

I am aware that the anomaly in legislation between Benefits and Council Tax puts you in a difficult position and it may be you have decided to return home because of this. I am happy to hold recovery action on your debts to the Council to give you extended time to pay, as I do not wish to burden you with additional costs, but I do want to put in place a payment plan so that you are making regular payments.

You may, however, decide to appeal to the Valuation Tribunal and if the Valuation Tribunal upholds your appeal the Council will, of course, cancel the charges. Your appeal must be in writing and made within 2 months of this letter.

I know you have been given this information before, but I am giving the Tribunal details below for your use:

Valuation Tribunal
2nd Floor, Black Lion House,
45 Whitechapel Road
LONDON
E1 1DU

Telephone: 0207247 3898
Email: vtwhitechapel@vto.gsx.gov.uk

Once you have considered your options please let me know what you intend to do so that I can deal with your account accordingly.



Yours sincerely


Mrs J Gosling
Taxation Team Leader