Exempt Dwellings — students
5. Article 3 of the Council Tax (Exempt Dwellings) Order 1992(1) shall be amended by the substitution for paragraph (2)(a) of Class N of the following —
“(a)“relevant person” means —
(i)a student;
(ii)a student’s spouse or dependant being in either case a person who is not a British citizen and who is prevented, by the terms of his leave to enter or remain in the United Kingdom, from taking paid employment or from claiming benefits; or
(iii)a person to whom Class C (school and college leavers) of regulation 3(1) of the Council Tax (Additional Provision for Discount Disregards) Regulations 1992(2) applies;.”