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What are Council Tax Rates in Belfast?

Understanding Council Tax Rates in Belfast for 2024-2025


Council Tax Overview

Council Tax in Belfast is a critical component of local government funding, directly impacting the services provided to the community. The tax rates are determined annually and are essential for planning both personal and business finances.


What are Council Tax Rates in Belfast


2024-2025 District Rate Increase

For the financial year 2024-2025, Belfast City Council has announced a district rate increase of 5.44%. This decision is aligned with the council's commitment to maintaining and enhancing city services, ensuring that both the community's needs and the city's development ambitions are met. The increase aims to balance the need for essential services with a responsible fiscal approach, attempting to minimize the financial burden on residents and businesses.


The recent 5.44% increase in the district rate will impact different types of properties in Belfast as follows:


  • For residential homes, the increase translates to an additional £0.55 per week, £2.38 per month, or £28.53 over the course of a year.

  • Office units will see a higher increase, costing an extra £8.94 per week, £38.72 per month, or £464.69 annually.

  • Retail units are also affected, with increases amounting to £7.32 per week, £31.72 per month, or £380.67 per year.


These changes are part of the latest financial adjustments to help fund local services and infrastructure.


Impact of the Rate Increase

The specific impact of the rate increase translates to approximately an additional £0.55 per week, £2.38 per month, or £28.53 per year for an average residential property. For commercial properties, such as office units, the increase is more significant, costing an additional £8.94 per week, £38.72 per month, or £464.69 per year. Retail units will see a weekly increase of about £7.32, monthly £31.72, and annually £380.67.


Calculating Your Council Tax

To determine your specific Council Tax obligation, three main factors need to be considered:


  1. Capital Value of the Property: This is the estimated market value of the property as of January 1, 2005, which forms the basis for the tax calculation.

  2. Domestic District Rate: Set by the local council, this rate funds local services and infrastructure.

  3. Domestic Regional Rate: Determined by central government, covering services provided at the regional level.


For homeowners, the formula to calculate your annual council tax is straightforward: multiply the capital value of your property by the sum of the domestic district rate and the domestic regional rate.


Business Rates

Businesses are also subject to similar calculations, where the 'Net Annual Valuation' of the business premises is used instead of the capital value. The formula for businesses incorporates the Non-Domestic District Rate along with the Non-Domestic Regional Rate, reflecting the specific demands and services pertinent to commercial entities.


Support and Relief

Recognizing the financial strain that taxes can place on individuals and businesses, Belfast City Council offers various forms of relief and support. These can significantly reduce the tax burden for eligible parties, such as small businesses, charitable organizations, or individuals facing financial hardships.



Council Tax Rate Bands and How They Affect You

Rate Bands and Property Values

Council Tax is not a flat rate across all properties; instead, it's calculated based on the value of your property, categorized into specific bands. Each band represents a range of capital values, which were set based on the property's market value as of January 1, 2005. In Belfast, these bands help determine the amount of Council Tax each household or business must pay.


How Banding Affects Rates

The Council Tax banding system ensures that the amount of tax paid is somewhat proportional to the value of the property. Properties in higher bands will pay more Council Tax than those in lower bands, reflecting their higher market value. This system aims to distribute the tax burden more fairly among property owners based on their property's worth.


Calculating Council Tax for Different Bands

The calculation of Council Tax for any given property involves multiplying the band rate by the property's assessed capital value. The result is then adjusted by the regional rate, set by the Northern Ireland Executive, and the district rate, determined by the local council. For example, a property valued at £150,000 in a particular band might fall into a higher or lower tax bracket than a similar property in another district, depending on local rate decisions.


Exemptions and Discounts

There are several exemptions and discounts available that can reduce the Council Tax burden for eligible residents. These include reductions for single occupancy, disabilities that require home modifications, and full exemptions for properties left empty due to various reasons such as ongoing probate.


  • Single Person Discount: If only one adult lives in a home, they may be entitled to a 25% discount on their Council Tax.

  • Disability Reduction: Homes adapted for residents with disabilities may qualify for a reduction in tax, depending on the specific modifications made.

  • Exemptions for Unoccupied Properties: Certain unoccupied properties may be exempt from Council Tax for a period, such as those undergoing major repair work or probate.


Online Tools and Resources

Belfast City Council provides an online calculator to help residents estimate their Council Tax payments based on their property's band and the applicable rates. By entering a few key details about their property, residents can get a preliminary idea of their annual Council Tax obligation. This tool is particularly useful for new or prospective homeowners in the area.


Navigating Changes and Rate Increases

Each year, changes in the district and regional rates may affect Council Tax calculations. It's crucial for property owners to stay informed about these changes, as they can have a significant impact on the annual tax due. Belfast City Council typically communicates these changes through their official website and direct mailings to residents, ensuring that everyone has the latest information necessary for financial planning.



Practical Implications of Council Tax Rates in Belfast: Case Studies and Future Outlook


Real-World Applications of Council Tax Calculations

To illustrate the practical application of Council Tax rates in Belfast, let's consider a few hypothetical scenarios that showcase how different properties might be taxed under the current system. These examples will provide a clearer understanding of the financial impact for both residential and commercial property owners.


  1. Residential Property Example:

  • Property Value: £120,000

  • Council Tax Band: D

  • The calculation for a property in this band might involve a specific multiplier determined by Belfast City Council, applied to the capital value, plus the regional rate. This results in a precise annual Council Tax amount that reflects both the property value and the necessary contributions to local services.

  1. Commercial Property Example:

  • Business Premises Value: £200,000

  • Type: Retail Unit

  • Commercial properties are assessed slightly differently, considering the potential earnings from the property and its impact on local services. The tax calculation would use the Net Annual Valuation and include both the district and regional rates, leading to a higher tax rate reflecting the higher valuation and commercial use.


Impact of Rate Increases on Different Sectors

With the district rate increase of 5.44% for the 2024-2025 fiscal year, every sector from residential to commercial will experience changes in their tax liabilities. This increase, although modest, can significantly affect budgeting for both families and businesses.


  • Families might need to adjust their household budgets to accommodate approximately £28.53 more per year in Council Tax.

  • Businesses, especially smaller enterprises, might find the increase more challenging, as it could add up to several hundred pounds per year, affecting their operational costs and pricing strategies.


Future Outlook and Strategic Planning

Looking forward, Belfast City Council aims to manage the delicate balance between funding essential services and keeping tax increases to a minimum to support economic growth and community welfare. Strategic planning by the council focuses on:

  • Investment in Local Services: Ensuring that tax revenues are used efficiently to improve public services like healthcare, education, and transport which directly benefit residents.

  • Economic Development: Supporting business growth and development to foster a robust local economy that can contribute more significantly to tax revenues without necessitating large rate increases.

  • Community Projects: Funding projects that enhance community life in Belfast, ensuring that the city remains an attractive place for both new residents and businesses.


Understanding the specifics of Council Tax rates in Belfast not only helps residents and business owners plan financially but also provides insight into how local governance impacts daily life through fiscal policies. By staying informed about these rates and any changes, taxpayers can better manage their finances and contribute to the community’s development. As Belfast continues to grow and evolve, the effective management of Council Tax will remain a pivotal element in the city's strategy to enhance living conditions and economic stability.


How is the Capital Value of a Property in Belfast Determined for Council Tax Purposes?


Introduction to Capital Value and Council Tax

In Belfast, like the rest of Northern Ireland, the amount of Council Tax (referred to as Rates in Northern Ireland) a property owner pays is largely determined by the capital value of their property. This system was introduced in April 2007, replacing the old system which was based on rental values. The capital value assessment is crucial as it influences not only residential but also commercial property rates.


Determining Capital Value

The capital value of a property in Belfast is essentially its estimated market value on 1 January 2005. This date is significant because it marks the base date for the last general revaluation for domestic properties in Northern Ireland. The valuation is carried out by the Land and Property Services (LPS), a division of the Department of Finance.


The process of assessing the capital value involves analyzing the property sales around the base date, taking into account various factors such as property size, location, condition, and local housing market trends at that time. Adjustments are made for any changes to the property, such as extensions or improvements, since 2005 as long as they have been officially reported and permitted.


Government Rates and Their Role

The Council Tax paid by each property is calculated by multiplying the capital value by the rate in the pound set by the local council (District Rate) and the rate set by the Northern Ireland Executive (Regional Rate).


  • District Rate: Each of the 11 local councils in Northern Ireland sets its own District Rate annually. This rate funds local services such as waste management, recreational facilities, and local planning.

  • Regional Rate: This is set by the Northern Ireland Assembly and contributes to funding services that are administered regionally, including education, health, and roads.


The sum of these two rates, applied to the capital value of a property, determines the amount of Council Tax (Rates) that property owners must pay each year. For example, if the capital value of a home is £120,000 and the combined District and Regional Rate in the pound for the year is 0.007, the annual rates bill would be £840.


For the financial year 2024-2025, the Council Tax in Belfast is determined by both the district and regional rates, which are applied to the capital value of properties.

The district rate for domestic properties in Belfast has been set at 0.004056 pounds per pound of capital value. This rate is used along with the regional rate to calculate the total Council Tax due. The regional rate for the same period has been set at 0.005042 pounds per pound of capital value.


Together, these rates combine to form the total domestic rate poundage, which for Belfast is 0.009098 pounds per pound of capital value. This means that the total tax rate applied to the capital value of a property in Belfast is approximately 0.91%, which is used to calculate the total Council Tax payable by multiplying it with the capital value of the property.


These rates are crucial in determining how much residents in Belfast will pay for Council Tax, and they contribute towards funding both local and regional services, ranging from education and healthcare to infrastructure and public safety.


Formula for Calculating Your Council Tax in Belfast


To calculate your Council Tax in Belfast (known locally as Rates), you can use the following formula:


Total Annual Council Tax = (Capital Value of Property) × (Domestic District Rate + Domestic Regional Rate)

Here's a breakdown of each component:


  1. Capital Value of Property: This is the assessed value of your property as of January 1, 2005, used as a basis for the tax calculation.

  2. Domestic District Rate: This rate is set by the local council (Belfast City Council in this case) and is used to fund local services.

  3. Domestic Regional Rate: This rate is set by the Northern Ireland Executive and is used to cover services provided at the regional level.


Add the Domestic District Rate and the Domestic Regional Rate together, then multiply the sum by the capital value of your property to determine your total annual Council Tax liability.



Role of Revaluations

While the capital values are based on market values as of 1 January 2005, there are circumstances under which a revaluation might occur. Revaluations are typically carried out to reflect significant changes in the property market and to ensure fairness in taxation as market conditions evolve over time. However, revaluations are not a frequent occurrence and are a major undertaking, usually announced well in advance by the government.


The last revaluation for non-domestic properties in Northern Ireland was done in 2020, based on market values as of 1 April 2018. Although there has been no recent revaluation for domestic properties since 2005, the government monitors the housing market and other economic factors to decide when the next revaluation should occur.


Challenges and Considerations

The use of a historical date for valuation presents both benefits and challenges. It provides stability in tax planning for property owners but may not accurately reflect current market values, particularly in a rapidly changing real estate market. This can lead to perceptions of unfairness or discrepancies in tax burdens, especially in areas where property values have increased significantly compared to others where values have stagnated or fallen.


The determination of capital values for Council Tax purposes in Belfast involves a carefully structured system that relies on historical market data, government-set rates, and periodic revaluations. This system ensures that property taxes are levied in a way that funds necessary local and regional services while striving to maintain fairness and equity across different property sectors. As the real estate market and economic conditions evolve, periodic reviews and adjustments to this system are essential to maintain its relevance and effectiveness.


A Hypothetical Real-Life Case Study: Calculating Council Tax Rates in Belfast


Council Tax is an essential local tax in Belfast, as it is throughout the UK, collected to fund local services like public transport, sanitation, and education. In Northern Ireland, the system operates slightly differently, referred to as 'Rates', and involves both a district and a regional rate. Let's examine how these rates are applied using a hypothetical example.


Setting the Scene

Imagine a property owner, John Doe, who has recently moved to Belfast and purchased a house. The capital value of John's house, as assessed in 2005, is £150,000. John is keen to understand how much he will need to pay in Rates for the year 2024-2025.


Understanding the Rates

As of the 2024-2025 fiscal year, the following rates have been set:


  • District rate (Domestic): 0.004056 pounds per pound of capital value

  • Regional rate (Domestic): 0.005042 pounds per pound of capital value

These rates are applied to the capital value of the property to calculate the total Rates due.


Calculation Process

  1. Calculate the District Rate Contribution:

  • The district rate is multiplied by the capital value of the property.

  • Calculation: 0.004056 x £150,000 = £608.40

  1. Calculate the Regional Rate Contribution:

  • Similarly, the regional rate is multiplied by the capital value.

  • Calculation: 0.005042 x £150,000 = £756.30

  1. Total Rates Payable:

  • The total Rates payable is the sum of the contributions from both the district and regional rates.

  • Total Rates = £608.40 (District) + £756.30 (Regional) = £1,364.70


Practical Implications

The total amount John will pay for the year in Council Tax (Rates) for his property in Belfast will be £1,364.70. This amount directly supports the funding of local services that benefit John and his community, such as:


  • Local Infrastructure: Maintenance of roads, public transport, and utilities.

  • Public Services: Funding local schools, libraries, and leisure centers.

  • Community Safety: Supports police services, fire brigades, and waste management.


Further Considerations

While John's Rates provide crucial support for community services, they are a significant financial obligation. Here are additional considerations for property owners like John:


  • Payment Plans: John may choose to pay his Rates in installments throughout the year, easing the burden of a lump sum payment.

  • Discounts and Allowances: Certain circumstances, such as being the sole occupant, may entitle John to a discount on his Rates.

  • Valuation Appeals: If John believes the capital value of his property is incorrect, he has the right to appeal this valuation, potentially reducing his Rates.


This hypothetical example demonstrates the method used to calculate the Council Tax in Belfast, emphasizing the relationship between property valuation and the funding of local services. By understanding this process, residents can better appreciate the role their contributions play in maintaining and improving the quality of life in their communities.

For those looking to calculate their own Council Tax or who require more detailed information, visiting official resources such as the Belfast City Council's website or the Northern Ireland Direct government services site would provide comprehensive guidance and tools.


This case study not only clarifies the calculation of Rates in Belfast but also highlights the civic responsibilities and benefits associated with these payments. As communities evolve, understanding and participating in local funding through taxes like these is crucial for sustained development and well-being.



The Reliefs and Exemptions in the Council Taxes in Belfast


Council Tax, known as Rates in Northern Ireland, is a crucial source of revenue for local councils, funding services such as education, waste management, and public safety. In Belfast, as in other parts of the UK, certain reliefs and exemptions are available to make the system fairer and to help reduce the financial burden on eligible residents and property owners. This detailed exploration covers the various types of reliefs and exemptions applicable to Council Taxes in Belfast, providing insight into who can benefit and how.


Single Person Discount

One of the most common reliefs is the single person discount, which reduces the bill by 25% for individuals living alone. This discount acknowledges the lower impact one person might have on local services compared to larger households.


Disability Reduction

Properties adapted to meet the needs of residents with disabilities may qualify for a reduction in the amount of Rates payable. This relief reflects the additional living costs associated with disabilities and is aimed at helping residents maintain their independence at home. Modifications might include ramps, extra bathrooms, or widened doorways to accommodate wheelchair access.


Exemptions for Unoccupied Properties

In some cases, properties that are unoccupied are completely exempt from Council Taxes. This includes homes left empty because they are being repaired or have been recently inherited. The duration of these exemptions can vary, but they are typically granted to prevent financial hardship during times when the property is not habitable or is in transition between owners.


Student Exemptions

Full-time students are exempt from paying Council Taxes in Belfast. This exemption applies to university and college students who live in halls of residence or in properties where all the occupants are full-time students, recognizing the financial constraints faced by this demographic.


Charitable Exemption

Properties owned by charities and used for charitable purposes can be exempt from Rates if they meet specific criteria set by the local council. This exemption supports the charitable sector by reducing its operational costs, thereby allowing more resources to be directed towards their core charitable activities.


Structural and Repair Considerations

Properties undergoing significant structural changes or major repairs may also qualify for exemption from Council Taxes. This relief is intended to encourage property development and renovation, which can enhance local neighborhoods and increase housing stock.


How to Apply for Reliefs and Exemptions

The process for applying for reliefs and exemptions typically involves submitting an application to the Land and Property Services (LPS) agency in Northern Ireland. Documentation and evidence supporting the claim, such as proof of student status or details of a property’s use for charitable purposes, are usually required.


Appealing a Council Tax Decision

If a property owner believes their property has been incorrectly assessed or if they are denied a relief or exemption they believe they are entitled to, they have the right to appeal the decision. The appeals process is handled by the Valuation Tribunal, which provides an independent review of the council’s decision.


Economic and Social Impact of Reliefs and Exemptions

These reliefs and exemptions play a vital role in the local economy. By reducing the financial burden on individuals and organizations, they can help to stabilize the local economy during economic downturns, support the charitable sector, and encourage the development of the property market.


Understanding the various reliefs and exemptions available for Council Taxes in Belfast is essential for residents and property owners. These provisions ensure that the tax system is equitable, offering financial relief to those who may otherwise struggle to meet their tax obligations. For property owners and residents, staying informed about these options and understanding how to apply for and benefit from them can make a significant difference in managing household finances. Whether you are a student, live alone, are disabled, or are involved in charitable activities, it's important to investigate potential entitlements to make the most of the available tax reliefs and exemptions.


How an Online Property Tax Accountant Can Help You With Council Tax in Belfast


How an Online Property Tax Accountant Can Help You With Council Tax in Belfast


In the complex landscape of property taxes, especially in regions like Belfast where Council Tax is structured uniquely as Rates, the role of an online property tax accountant becomes crucial. These professionals offer expertise that can navigate the intricacies of local and regional tax regulations, ensuring compliance and optimizing financial strategies. This article explores the multifaceted ways in which an online property tax accountant in Belfast can assist residents and property owners in Belfast with their Council Tax obligations.


Understanding Council Tax in Belfast

Before delving into the benefits of hiring an online property tax accountant, it is essential to understand the basis of Council Tax in Belfast. As mentioned, Council Tax here is referred to as Rates, which include a District and a Regional rate calculated based on the capital value of the property. This system funds various local services and infrastructure, necessitating accurate and timely payments from property owners.


Expert Guidance on Rate Calculation

An online property tax accountant can provide detailed insights into how your Council Tax is calculated and any specific considerations for properties in Belfast. They can break down the components of your tax bill, including the District and Regional rates, and explain how these apply to your property’s capital value. This is particularly helpful for new property owners or those unfamiliar with the Northern Irish tax system.


Navigating Exemptions and Reliefs

One of the critical areas where an online tax accountant proves invaluable is in identifying potential tax reliefs and exemptions for which a property owner may be eligible. For example, there are reductions available for single occupants, students, and properties with disabled residents. An accountant can guide you through the application process for these reliefs, ensuring you only pay what is duly required.


Dealing with Property Revaluations

Property values in Belfast are assessed based on their value as of January 2005. However, if significant changes to a property or its surroundings have occurred since then, this might affect its capital value. An online property tax accountant can handle revaluation requests or appeals against existing valuations, providing necessary documentation and liaising with local authorities on your behalf.


Technology and Efficiency

The major advantage of an online property tax accountant is the convenience and efficiency brought by digital solutions. These professionals use advanced software to manage your tax submissions, ensuring accuracy and minimizing errors. They can set up and manage your online accounts for tax payments, making the process smoother and more manageable.


Strategic Financial Planning

Beyond just managing yearly taxes, a good property tax accountant offers strategic advice that aligns with your long-term financial goals. This might include planning for potential tax increases, understanding the impact of local economic developments on property values, or advising on property investment in line with evolving tax legislation. Their expertise can help you make informed decisions that optimize your tax position.


Accessibility and Support

Another significant benefit is the ongoing support and accessibility offered by online accountants. Most online tax services provide year-round support, not just at tax payment times, meaning you can get assistance and answers to your questions whenever needed. This can be especially comforting in a system as complex as Belfast’s property tax system.


Cost Savings

While there's an upfront cost to hiring an accountant, the long-term savings can be substantial. By ensuring you're only paying the tax you owe, maximizing reliefs, and avoiding penalties for inaccuracies or late payments, an accountant can save you more than their fees over time.


Educational Resources

Many online property tax accountants also provide educational resources that help property owners understand the components of their taxes better. These resources can include webinars, downloadable guides, and interactive tools that make learning about taxes more accessible than ever.


Hiring an online property tax accountant can significantly ease the burden of managing Council Tax obligations in Belfast. With their expertise in local tax laws, strategic financial planning, and use of efficient technology, these professionals ensure compliance, optimize tax payments, and provide valuable peace of mind for property owners. Whether you are a new homeowner unfamiliar with the Rates system or a long-term investor looking to optimize your property portfolio, the services of an online property tax accountant can be an indispensable resource in navigating the complexities of Council Tax in Belfast.



FAQs


Q1: How is the capital value of a property in Belfast determined for Council Tax purposes?

A1: The capital value is based on the market value of the property as of January 1, 2005. This valuation is used by the local council to determine the Council Tax band of the property.

Q2: Are there any discounts available for empty properties in Belfast?

A2: Yes, properties that are unoccupied and substantially unfurnished may qualify for an exemption from Council Tax for up to six months, depending on specific circumstances.

Q3: How does living in a conservation area affect my Council Tax in Belfast?

A3: Living in a conservation area in itself does not affect the amount of Council Tax you pay unless the status directly impacts the capital value of your property as assessed in 2005.

Q4: What is the process to appeal a Council Tax banding decision in Belfast?

A4: If you believe your property’s Council Tax band is incorrect, you can challenge it by contacting the Land and Property Services (LPS) to review your assessment.

Q5: How frequently are property values reassessed for Council Tax purposes in Belfast?

A5: Property values are not frequently reassessed. The current assessments are based on property values as of January 1, 2005. Any changes or revaluations would be officially announced by the local government.

Q6: What happens if I don't pay my Council Tax?

A6: Non-payment of Council Tax can lead to legal action, which may include charges, court costs, and enforcement actions such as attachment of earnings or even bankruptcy proceedings.

Q7: Can I pay my Council Tax in installments?

A7: Yes, Council Tax can typically be paid in monthly installments. You can set this up with your local council to have payments deducted directly from your bank account.

Q8: Are there any special provisions for historic properties regarding Council Tax?

A8: Historic properties do not receive specific exemptions solely due to their age or historic status unless they are officially unoccupied and incapable of economic repair.

Q9: How are mixed-use properties taxed under Council Tax in Belfast?

A9: Mixed-use properties, which combine residential and commercial elements, are assessed separately for each part. The residential portion is taxed under Council Tax, while the commercial portion is taxed under Non-Domestic Rates.

Q10: Is there a maximum cap on Council Tax increases in Belfast?

A10: There is no official maximum cap on how much the Council Tax can increase from one year to the next. Any increases are subject to approval during the council's annual budget setting process.

Q11: How does Council Tax contribute to local education funding?

A11: Council Tax helps fund local services, which include education. The specific allocation towards education is determined by the local council as part of their annual budgeting.

Q12: What is the difference between District Rate and Regional Rate?

A12: The District Rate is set by the local council and funds local services. The Regional Rate is set by the Northern Ireland Assembly and funds services provided at the regional level.

Q13: Are there reductions available for people with disabilities?

A13: Yes, there are reductions for homes where a person with disabilities lives, and the property has been adapted to meet their needs. These adaptations might include ramps, extra bathrooms, or other modifications.

Q14: How can I check my current Council Tax band in Belfast?

A14: You can check your Council Tax band by contacting the Land and Property Services or by visiting their official website where they provide tools to look up the band by entering your address.

Q15: What should I do if I move to a new house in Belfast?

A15: You should inform the Land and Property Services about your change of address to ensure your Council Tax is correctly assessed and billed at your new residence.

Q16: Are there any Council Tax exemptions for charities or non-profit organizations?

A16: Charities and non-profit organizations may be exempt from Council Tax on properties they use for charitable purposes, subject to certain conditions being met.

Q17: Can I change my Council Tax billing method?

A17: Yes, you can change your billing method. Most councils offer options to switch to paperless billing or to adjust the frequency of your payments.

Q18: What is the typical timeframe for Council Tax billing?

A18: Council Tax bills are usually issued in March each year, covering the tax year from April to March of the following year.

Q19: Are there any plans to reevaluate property values for Council Tax purposes soon?

A19: Any plans to reevaluate property values would be announced by the Northern Ireland government. As of now, there have been no public announcements regarding an upcoming reevaluation. Residents and property owners will be notified if and when a reevaluation is scheduled.

Q20: How do I apply for a Council Tax discount if I'm a student living in Belfast?

A20: Students can apply for a Council Tax exemption or discount if they are full-time university or college students. The application process typically involves providing proof of student status to the local council, which can often be done online through the council’s website.


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