Students are disregarded for Council Tax purposes. The term student means:
- any person who is enrolled for the purpose of undertaking a full time course of education at a prescribed educational establishment
- a person under the age of 20 undertaking a qualifying course of education
- a foreign language assistant as defined
A student nurse is someone who is taking a course at a college of nursing and midwifery, or a college of health.
The course, if successfully completed, would lead to registration or the register maintained under section 10 of the Nurses, Midwives and Health Visitors Act 1979.
It would be their first inclusion on that register.
Someone studying academic courses at universities or colleges, or who are on Project 2000 courses, are excluded from this definition as they are considered to be students.
The following criteria must apply for a person to be disregarded as an apprentice under Council Tax legislation.
They must be:
- employed for the purpose of learning a trade, business, profession, office, employment or vocation
- on a programme of training leading to a qualification accredited by the Qualifications and Curriculum Authority
- employed with a salary, in receipt of an allowance or both (if the total is substantially less than the salary they would be likely to receive if they had achieved the qualification in question)
- receiving no more than £195 per week
Youth training trainees
A person will be disregarded for Council Tax purposes if they are under 25 years of age and their training is recognised under the Employment and Training Act 1973 and the Jobseekers Allowance Regulations 1996.