Due to a difference of opinion I need a quick sanity check from the forum on CT second adult rebate.

Cl works full time, living with her adult son aged 21 who is a full time university student.
Cl takes in a boarder who is a full time overseas student studying English in a language college (his college has issued him with exemption certificate for CT purposes).

Do you agree with the following:
Cl is entitled to the 25% second adult rebate for her CT because both other adults living with her are exempt persons. The fact that one of them is paying rent to her is irrelevant here because he does not count as the second adult because of him being a full time student.
Thanks PM

As both are students exempted from CT then neither of the two counts for second adult rebate. I think the only available discount will be the single person 25%.

Absolutely,

2AR (2nd Adult Rebate) is not appropriate in this instance. As both a full-time students (and therefore both should have Council Tax exemption Certificates), they are both 'invisible' for the purposes of Ctax, and only Cl is visible, so the 25% Single Person Discount applies.

Even though Ctax has been around now for some 13 years, I do so still like the notion of visible and invisible people, its all quite Dr Who really...