The Public and Third Sector Law Reports
[2025] PTSR 856
King’s Bench Division
Marshall
v
Bath and North East Somerset Council
[2024] EWHC 2551 (Admin)
2024 Oct 3; 11
Judge Keyser KC sitting as a High Court judge
Local government— Council tax— Student exemption— University student living at family home during term time— Local billing authority refusing student council tax exemption for another property— Valuation Tribunal dismissing appeal on basis property not student’s “sole or main residence”— Whether tribunal erring in law— Whether test of sole or main residence applicable to exemption for property occupied by students— Whether student entitled to claim exemption—
Council Tax (Exempt Dwellings) Order 1992
(SI 1992/558), art 3, Class K, Class N