§ Mr. ChaytorTo ask the Chancellor of the Exchequer if he will issue guidelines to universities and local authorities on the issuing of exemption certificates for council tax eligibility for intercalating students; and if he will make a statement. [124696]
§ Ms Beverley Hughes[holding answer 15 June 2000]I have been asked to reply.
Those undertaking a period of intercalation, who remain enrolled at the educational establishment, may continue to qualify as students for council tax purposes. Guidance was issued to this effect to all local authorities on 29 April 1996. We have no evidence to suggest there is a need to issue further guidance at this time. However, we continue to keep the operation of council tax under review and will issue further guidance should the need arise.