Marshall v Bath and North East Somerset Council

Subject Matter

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

[2024] EWHC 2551 (Admin); [2025] PTSR 856; [2024] WLR(D) 466, KBD