Council tax
The Council Tax exemption rule
To be exempt from paying the Council Tax you must be attending a full-time course that lasts at least one academic year, requires at least 24 weeks attendance each year and normally requires attendance of at least 21 hours study per week.
Full time students
Full-time undergraduate and postgraduate students enrolled on and attending a full-time degree course are exempt from paying the Council Tax as these courses meet the above requirements. This applies from the start of your course onwards.
New students: If you move into a property before the start of your course, you will be liable to pay Council Tax up until the point you become a student. If you are looking for accommodation, please bear this in mind when deciding on a date to move in and factor in this cost. However if you are aged under 20 and have just completed A levels or a course that is equivalent to this level of study e.g. NVQ level 3 or equivalent, you should be exempt from paying the Council Tax from 1 May until the 31 of October by which time you should have enrolled onto your full-time course.
If you live in Halls of Residence you will automatically be exempt from paying. However, if you live in privately rented accommodation you will have to prove your student status to the local Council Tax Office in order to be exempt.
If you live by yourself or in a household where every adult is also a full-time student you will not have to pay Council Tax but to be exempt you must all provide proof of your student status to the local Council Tax Office. You can request a Council Tax Exemption Certificate from your School Registry Office once enrolled on your course.
If you are a full-time student sharing with two or more people who are not students a bill will be generated. Although full-time students are not liable to pay, the other non-student people in the household are liable to pay. If you provide your Council Tax Exemption Certificate to the Council Tax Office you should be excluded from the Council Tax bill and cannot be pursued for any unpaid Council Tax for the property.
If you are a full-time student and you live with only one other person and they are not a full-time student, they are liable to pay the Council Tax bill but they qualify for a 25% discount called a single persons discount. This is because for the purposes of calculating the bill, only one person lives in the property. However, you need to submit your Council Tax Exemption Certificate to the council to exempt you from any liability and for the 25% discount to be applied.
If you rent and share with others you should check the terms of your rental agreement as sometimes the Council Tax is included as part of the rent. The agreement may also state you have to pay a share towards the Council Tax. If so, you could be liable under the terms of your rental contract to contribute towards this cost.
IMPORTANT: There is an exception to the rules listed above. If you own your house/flat or you are the only named person on the tenancy and you have tenants or adult family members living with you who are not full time students there will be a Council Tax bill issued and you will be liable to pay. Your student status will not exempt you.
Pre-sessional students and short courses
If you are attending a full-time pre-sessional course or a full-time short course you are unlikely to meet the above Council Tax exemption rules. Students attending these courses are normally liable to pay the Council Tax.
Part-time students
Students who are studying a part-time course are not exempt from paying the Council Tax. If you are a part-time student and you have a low income you may be able to claim Council Tax Benefit to help meet this cost. Visit Directgov for further information about claiming this benefit.
Please note: If you are an international student you should not claim this benefit as you will be breaking the terms of your visa.
Useful Links:
Visit Directgov for further information about the rules that relate to Council Tax and students. If you know your postcode or street name you can also locate the Council Tax office for your area.
