Council Tax 25% discount with disregards

HockeyPlayer6

Hello 

I live in London with my two children, aged 19 and 16.  There is nobody else living at my address.  My eldest (19 yr old) is a full-time student and lives away in Manchester to attend university during term time.  My youngest (16 yr old) is a Year 12 full-time student at a school in London and lives at home.

I have previously received a 25% single person discount as the only adult living at my address.

After leaving school following 6th Form, my eldest studied full-time in the academic year 2022-2023 to complete their Art Foundation, 1-year course at a university.  This academic year, 2023-2024, they began their degree course at the University of Manchester, which is a 3-year, full-time course.

I was asked to complete a Council Tax Review at the end of 2023 and submitted the review form and sent certificates from my eldest child's two universities, as requested, to confirm they are registered/attending those full-time courses.  They have remained in full-time education since they left school.

I have subsequently received an amended council tax bills with the 25% discount with disregards applied to part of the year only 01/04/2023-15/06/2023 and 18/09/2023-31/03/2024, but not to the period 16/06/2023-17/09/2023.  I understand my eldest was between courses at different universities, her 1-year art foundation course and her 3-year degree course, but I believed that the academic year counted as a full year for council tax purposes.  

Would that mean people should not receive the 25% discount for the whole year when their child finishes school at Year 13 before starting a full-time course, e.g. a degree course at university (assuming they are 18 when they finish school)?  

I have disputed this with my local authority and would appreciate any advice.

Thanks.

HillStreetBlues

HockeyPlayer6 said:

Would that mean people should not receive the 25% discount for the whole year when their child finishes school at Year 13 before starting a full-time course,e.g. a degree course at university (assuming they are 18 when they finish school)? 

No, as there are exceptions for school and college leavers,
https://www.entitledto.co.uk/help/council-tax-disregarded

school or college leavers still aged under 20 who have left school or college after 30 April. They will be disregarded until 1 November of the same year whether or not they take up employment

As your daughter was a university leaver AFAIK there is no exception for that, so 100% CT is payable from old course end to start date of new course.

HockeyPlayer6

Thank you for your reply @HillStreetBlues.  To confirm, even though they have not missed any part of an academic year, because they completed their first 1-year full-time course (aged 19) and started their second 3-year full-time course (still aged 19) I am liable for full council tax in that summer holiday break between academic years?  Will that happen every summer, or only last year because they had finished one course and were starting the next in the September (which is a 3-year course)?

HillStreetBlues

As the new course is 3 years then you should keep the 25% discount between during the summer, as the course hasn't finished.
If it had been a 4 year course then the same would apply,  but as it was two difference courses, that's why it's payable.
 

peteuk

HockeyPlayer6 said:

Thank you for your reply @HillStreetBlues.  To confirm, even though they have not missed any part of an academic year, because they completed their first 1-year full-time course (aged 19) and started their second 3-year full-time course (still aged 19) I am liable for full council tax in that summer holiday break between academic years?  Will that happen every summer, or only last year because they had finished one course and were starting the next in the September (which is a 3-year course)?

Council tax is calculated on two adults living in one house.  So if you have two people over the age of 18 living in the house then you pay the council tax at 100%.  If there is a reason for a discount then you have to advise them.

In this instance the 1 yr art foundation course.  At the end of the course, regardless of what they plan to do they are no longer a student and as such the discount stops.  As it does with any student.  Id also assume they moved home for the summer.  At this point the council will not accept that they are a student until they enrols on another course, which in this instance is a three year art degree.

Once the course starts then the discount will start….

But, they should get the discount applied to the accommodation in Manchester, whilst you should get the discount applied to your property as it’s you and your 16 yr old living in the property.  Which takes us back to Council tax is based on two adults, and you currently don’t have two adults living in the property.