Landlords across Portsmouth are reporting growing confusion and inconsistency in how council tax exemptions for student tenancies are applied. We have created guidance based on the experience of a number of members.
Key Member Experiences
Heather: Faced resistance from PCC when exemptions were denied due to individual tenancies. After persistence and supplying student IDs, exemptions were eventually applied — but she was still billed over £1,000 for the previous year.Lucy: Pointed to government guidance confirming that tenancy type is irrelevant — exemptions apply simply because occupants are students. She recommended legal letters or appeals to the Valuation Tribunal if councils misapply the rules.Martyn: Reported long delays (six weeks and counting) with no resolution after submitting exemption details.Simon: Warned that PCC may be attempting to reinterpret exemptions, potentially denying Class N exemptions unless properties are let jointly. He cited the Council Tax (Exempt Dwellings) Order 1992 which clearly supports exemptions for all-student households.Martin: Clarified the process: whether joint or individual tenancies, a bill is issued for the full year. Exemptions are only applied once all tenants' student status is confirmed, requiring repeated calls and documentation.
Common Issues
Misinterpretation of tenancy types by council staff.Administrative delays in processing exemption certificates.Conflicting information from different officers.Unexpected charges despite valid student exemptions.
Recommended Guidance for Landlords
Know the law: The Council Tax (Exempt Dwellings) Order 1992 confirms exemptions apply if all occupants are students, regardless of tenancy type.Document thoroughly: Collect exemption certificates and student IDs at tenancy start and keep copies ready.Challenge incorrect bills:- Write formally, quoting government guidance.
- Engage a solicitor for a clear legal letter.
- Appeal to the Valuation Tribunal if necessary.
Raise systemic issues: The PDPLA will highlight these practices to universities and councils.Plan financially: Factor in possible delays or disputes when budgeting for HMOs.
Conclusion
The law is clear: if all occupants are full-time students, the property is exempt. Yet inconsistent council practices are creating unnecessary burdens. Landlords should stay informed, document carefully, and be prepared to challenge councils through legal and tribunal routes when necessary.
