http://www.legislation.gov.uk/ukpga/1992/14/section/101Local Government Finance Act 1992An Act to provide for certain local authorities to levy and collect a new tax, to be called council tax; to abolish community charges; to make further provision with respect to local government finance (including provision with respect to certain grants by local authorities); and for connected purposes.1992-03-06texttext/xmlenStatute Law Database2026-07-31Expert Participation2026-06-29 Part III Community Charges Transitory exemption for school leavers.1011After paragraph 5 of Schedule 1 to the 1988 Act (personal community charge: exemption) there shall be inserted the following paragraph— School leavers5AA person is an exempt individual on a particular day if—ahe is aged under 20 on the day,bthe day falls within the period of 6 months beginning with 1 May 1992,cimmediately before that date he was undertaking a qualifying course of education, anddthe course was not undertaken in consequence of an office or employment held by him.2After sub-paragraph (1) of paragraph 6A of Schedule 1A to the 1987 Act (personal community charge: exemption) there shall be inserted the following sub-paragraph—1AIf such a person as is mentioned in sub-paragraph (1) above ceases to undertake such a course of education on or after 30th April 1992, he shall continue to be exempt until the start of the earlier of the following days—a1st November 1992,bhis twentieth birthday.1988 c.41 1987 c.47