The Personal Community Charge (Students) (Scotland) Regulations 1988
Section 8(4) of the Abolition of Domestic Rates Etc. (Scotland) Act 1987 provides that, for the purposes of section 8, a person undertaking a full-time course of education shall be regarded as being solely or mainly resident in the area of the local authority in which he is resident during term time for the purpose of undertaking the course, until he ceases to undertake the course.