The University of Sheffield's Frequently Asked Questions database
Question:
What is the definition of a student for Council Tax purposes?
Answer:
You will count as a student if you are on a course which:
- lasts at least one academic year; and
- requires attendance for at least 24 weeks per year; and
- involves at least 21 hours of study, classes or work experience per week during term time.
This means that some students (eg. those studying at the ELTC Summer School) may not be eligible for exemption from Council tax.