Student nurses

Although the council tax legislation includes references to ‘student nurses’,1Sch 1 para 7 CT(DD)O the definition refers to traditional hospital-based courses, which were phased out in the 1990s, and so is now redundant in practice. However, students on higher education nursing courses are regarded as ‘students’ under the same definition that applies to other full-time students, as made clear in amendments to the council tax regulations in 1994.2Council Tax (Discount Disregards) (Amendment) Order 1994 No.543 If a local authority wants proof of ‘student nurse’ status, refer it to these regulations.