妻子拿 Tier 4 PBS Dependant 签证与我同到曼城，为是否需要缴纳市政税纠结了很久。最后终于查明是不需要交的。

妻子的签证条件是可以工作但不能享受社会福利（no recourse to public funds），而 public funds 是包括市政税支持（Council Tax Support）的。但是这边法律上有很多 exemptions（豁免）。

UKCISA (UK Council for International Student Affaires) 上关于市政税（Council Tax）的介绍页面（该页面修订于 2014.03.06） 结尾处写到：

If you live in an ‘exempt dwelling’ you will not need to pay the Council Tax and there will be no bill for the dwelling.
如果你住在一个“豁免住所”就不需要缴纳市政税，也不会有针对该住所的税单出现。

Exempt dwellings include:
豁免住所包括：

• Accommodation provided by the university or college that is occupied only or mainly by students (for example, a hall of residence or student house)
  由大学或学院提供的、仅有学生或大部分是学生居住的宿舍（比如，学生公寓或学生房屋）
• Other dwellings (for example, a privately rented flat) occupied only by students
  其它仅由学生居住的住所（如，出租的私有公寓）
• Other dwellings occupied only by students and their dependants, who are not British citizens, and are prevented, by the terms of their UK immigration permission, from taking paid employment or from claiming benefits (for example a spouse with PBS dependant leave that has a condition that they have no recourse to public funds
  其它仅由学生及其受养者居住，而且该受养者非英国公民且根据英国移民署规定不能进行有报酬的工作或申请社会福利（如，一个有 PBS dependant 签证，且签证上指明不能享受公共财政支持的配偶）

A dwelling will not be exempt if you are living with your non-student spouse, civil partner or adult dependant, and they are:
但是如果你的非学生配偶、伴侣或成人受养者属于下列情况之一，则该住所不属于豁免范围：

• an EEA or Swiss national, or the family member of an EEA or Swiss national, who is exercising a right of free movement in the UK, or
  是 EEA 或者 Swiss 国籍，或者 EEA 或 Swiss 家庭的成员，在英国可以自由行动，或者
• a British citizen, or
  英国公民，或者
• settled in the UK (with indefinite leave to enter or remain).
  在英国定居（有永久居留权）的人。

另外，曼彻斯特市政府网站上关于 Council Tax 的 Money off council tax for students 页面上也写到，

Foreign students with an overseas partner or dependant
外国学生与其非英国伴侣或受养人

If you are a foreign full-time student with a partner or dependant who is not a British citizen and is not allowed to work or claim benefits you will not have to pay Council Tax.
如果你是全日制留学生，有不允许在英国工作或申请福利的且非英国公民的伴侣或受养人，则不需要缴纳市政税。

You will have to send us a copy of your partner’s passport with the other student details that we need for you. See Claim a reduction or exemption.

你需要在寄送你的学生信息材料（参见 Claim a reduction or exemption）的同时寄送一份配偶的护照复印件。

所以，随留学生入境的、拥有 Tier PBS Dependant 签证的人（成人一般都是可以工作但 no recourse to public funds）是不需要缴纳市政税的。©

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