HC Deb 07 June 1993 vol 226 c29W
Mr. Henderson

To ask the Secretary of State for Education how the Council Tax (Exempt Dwellings) Order 1992 applies to(a) self-catering accommodation which is owned or managed by an educational institution and (b) halls of residence.

Mr. Boswell

Under the Council Tax (Exempt Dwellings) Order 1992, as amended, dwellings comprising student halls of residence, which can include self-catering accommodation, are exempt from the council tax if they are provided predominantly for the accommodation of students and they are either owned or managed by an educational institution or are the subject of an agreement allowing such an institution to nominate the majority of the persons to occupy the accommodation provided.

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