Halls of residence for students are exempt provided the accommodation is any of the following:
- owned or managed by a prescribed educational establishment
- owned or managed by a body established for charitable purposes only
- subject to an agreement in which an educational establishment has nominated most residents as students.
Accommodation for traditional student nurses is not exempt, but premises may qualify as halls of residence if student accommodation is provided solely for nurses in full-time education.
Students undertaking a nursing course at a university or other institution of higher education are treated as academic students.
The accommodation must be provided mainly for students who are on a further or higher course of education although part of the accommodation may be used for staff or other people.