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I know there has been correspondence on this subject before but I cannot find the particular answer I need in the archive so please forgive a possible repetition of a request for information. A very very nice man in the Customer Services Section of Manchester City Council has just tried to tell me that " PhD students are not eligible for Council Tax exemption" and that exemption is only for "full-time classroom based students"! We also had a discussion about exemption for (overseas) full-time writing up students. I am almost certain that he is new to the job and despite assuring him that we have several hundred such students who all regularly obtain Council Tax exemption I would dearly love to be able to point him to an appropriate piece of legislation (both for Research students and for the writing up issue if possible). Can anyone help please? (Comments from any other Manchester Universities would be particularly appreciated if they have suitable contacts that could put the person right). Thank you Brian Houlgrave Assistant Registrar - Postgraduate Office University of Salford %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%