Unlike SDLT and ATED, the government does not plan to exclude residential accommodation for students from the scope of the regime, except as part of a hall of residence attached to an institution. The proposed exclusions are: 1. accommodation for children and students: use as a home or other institution providing residential accommodation for children; residential accommodation for school pupils; or as a hall of residence for students in further or higher education 2. accommodation to provide care: use as a home or institution providing residential accommodation with personal care for persons in need of personal care and nursing by reason of old age, disablement, dependence on alcohol or drugs or mental health; a hospital or hospice.
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