How Council Tax affects students

This section is useful if you are a student, a landlord who lets property to students, or if you live with anyone who is a student.

Liability

If a student is jointly liable with at least one other person who is not a student, then the person who is a student is not liable. If a student is the sole liable person at an address or if all of the liable persons are students, then they will remain liable. (In these circumstances they may also be exempt).

Exemptions

Properties which are occupied or owned by students may be exempt  under Exemptions K, M, N and U (to find out more see the Council Tax exemptions page).

Definition of a student

Students on a full-time course (Including Project 2000 Student Nurses) are:

• those attending a course with a prescribed educational establishment
• on a course which lasts for at least one academic year or calendar year
• required to attend for at least 24 weeks in the academic year
• spending at least 21 hours per week on tuition, study, or work experience (however work experience must not account for more than half of the total time)

Students on a Qualifying course aged 19 or under:

• should not be on a course of Higher Education
• should be on a course which lasts at least 3 months
• must spend at least 12 hours per week on tuition, study, or work experience
• must be on a course which is not a correspondence course, or undertaken as part of a person's employment, and should take place principally between 08:30 and 17:30

Foreign Language Assistants must be:

• registered with the Central Bureau for Educational Visits and Exchanges
• working at a school or other educational establishment

Additionally, the foreign spouse or dependant of a student may live in such a property without losing the exemption, as long as the terms of their visa prevent them from taking paid employment or claiming benefits.

Students disregarded for Council Tax purposes

The following categories of person are disregarded for Council Tax purposes. This means that if a property is occupied solely by the types of person below, a charge of 50% of the normal Council tax will be made.

Traditional Student Nurses:

• must be undertaking a course leading to a first inclusion on the Register maintained under s10 of the Nurses, Midwives and Health Visitors Act 1979

Apprentices:

• must be employed for the purpose of learning a trade, business, profession, office, employment or vocation
• must be undertaking a training programme leading to a qualification accredited by the National Council for Vocational Qualifications or the Scottish Vocational Educational Council (e.g. an NVQ)
• must be earning a salary or allowance which is substantially less than they would be likely to receive if qualified, and in any case should be less than £160 per week

Youth Trainees:

• must be on an approved training scheme and must be under 25

If a property is occupied by both students and non-students, then there may be a reduction, depending on the number of people living in the property who are not students. If there is one non student who doesn't fall into another disregard category, then a discount of 25% is awarded. If there are two or more people who are not students and who do not fall into another disregard category, then no discount is awarded.

There are special rules where a benefit claimant is jointly liable with students. To find out more see Council Tax Benefit.

Responsibilities of students and their landlords

It is the student's responsibility to provide evidence of student status. You need to provide a Student Certificate from your University or College. Failure to do so means that you will be charged Council Tax.

If you are a landlord and liable, and you wish to claim an exemption or discount, you should tell the us the names and moving-in dates of all students in the property. You should then ask the students to provide a Student Certificate which will be issued by their University or College.

Students and landlords should contact us, at the Council, as soon as the students move into the property, so that they do not lose any entitlement to exemptions or discounts. This is because when students leave a property, it may no longer be possible to prove their student status.

Page last reviewed 12 Feb 2008