Council tax is a tax collected by your local council. It is used to pay for local services such as schools, rubbish collection, roads and street lighting. The amount charged depends on who lives in the property and its value and location.
People living in privately rented accommodation or who own their home are normally liable to pay council Tax although special exemption rules apply to full-time students.
To be exempt from paying 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 involves a minimum of 21 hours' study per week.
Council tax exemption applies from the course start date until the course end date or the date a person withdraws from their course.
New full-time students
If you move into a property before the start of your course, you could be liable to pay council tax in the period leading up to the start of your course. Please bear this in mind when deciding on a date to move in.
If you’re aged under 20 and have just completed your A levels or an equivalent level course, you should be exempt from paying council tax from 1 May until the following 31 of October - by which time you’ll be enrolled on your full-time course.
Full-time students must obtain a Council Tax Exemption Certificateonce they are fully enrolled and submit this to the Council Tax Office in borough where they live.
International students attending a full-time course
You may be in the UK on a Student visa or other type of visa. Being in the UK on a visa does not exempt you from paying council tax. If you rent private accommodation, you are liable to pay the council tax in the period leading up to the start of your course and once you complete your course even if your visa ends after this.It is the course start and completion dates that matter, not the start and end date of your visa.
If you rent privately and have returned to the UK on a Visitor visa to complete your full-time degree level course, you will become liable to pay the council tax once you complete your course. Once again it is the course completion date that matters, not the end date of your visa.
Please also note that you are liable to pay the council tax while attending a pre-sessional course or a full-time course that lasts less than one academic year.
All full-time students
If you live in privately rented accommodation either by yourself or in a house where everyone is a full-time student, you will not have to pay council tax, but you must all provide evidence of your full-time student status to the local Council Tax Office.
Living with non-full-time students
If you are a full-time student sharing with two or more people who are not full-time students, a full bill will be generated. As a full-time student you are not liable to pay any of this bill but the non-students in the house will be expected to pay. If you provide your Council Tax Exemption Certificate to the Council Tax Office, you should be excluded from the bill and cannot be pursued for any unpaid money.
If you are a full-time student and you live with only one other person and they are not a full-time student, you are personally still exempt from paying the council tax. The other person is liable to pay but will qualify for a 25% discount called a 'single person's discount'. You’ll need to submit your Council Tax Exemption Certificate for the discount to be applied.
Contractual Liability
If you rent and share with others, check the terms of your tenancy agreement as sometimes council tax is included as part of the rent. The agreement may also state you have to contribute towards council tax. If so, you could be liable to contribute towards this cost.
Part-time students
Students registered on part-time courses are not exempt and are liable to pay council tax.
Halls of Residence
Students living in student halls of residence are not liable to pay council tax.
If you're taking time off from your course
As a full-time student, you might need to interrupt your studies, for example because of an illness or family commitments.
If you suspend your course but remain registered because you intend to go back, you should still be regarded as a student for the purposes of council tax.
If you're between courses
If you've finished a course and you’re waiting to start another, you might have to pay council tax – for example, if you've finished an undergraduate degree and plan to start a postgraduate course in the next academic year.
You might be liable to pay council tax in these circ*mstances because you aren't within the formal period of either course.
If you’re a postgraduate student
You might have difficulty proving you're a student for council tax purposes if your study, tuition or work doesn’t take place on the University campus or you’re in the thesis ‘writing up’ stage of your course.
However, you only need to be 'undertaking' a course for the necessary period of time and don’t need to be physically attending University for that time. If this affects you, you might be able to challenge the local council's decision and you should get advice.
Exemption
If you live with any other adults who are not full-time students and you either own the property oryou rent and the tenancy agreement is in your name only, you will be liable to pay the full council tax yourself. Your student status will not exempt you.
Contact Student Advice if you are unsure of your liability. You can also find general information on gov.uk.
