University Students And Council Tax: Who Pays?

Full-time university students are often exempt from paying council tax. To qualify for this exemption, students must be enrolled on a full-time course lasting at least one academic year, requiring a minimum of 21 hours of study per week. However, this exemption does not apply to part-time students, who are usually required to pay council tax.

Full-time students living with non-students

If you are a full-time student living with non-students, the rules for council tax exemption can vary depending on the mix of students and other adults in the property. Here are the details you need to know:

Full Exemption

If everyone living in the property is a full-time student, the household is exempt from paying council tax. To qualify as a full-time student, your course must last at least one year and involve a minimum of 21 hours of study per week.

Single Non-Student Adult Exemption

If there is one full-time student and one other adult non-student in the property, the student must apply for a 'disregard'. This means the council tax is calculated as if the student doesn't live there, and the non-student's bill can be reduced by 25%.

International Students with Dependants

If you are an international student living with dependants who have a Tier 4 dependent visa, you can also apply for a council tax exemption.

No Exemptions

If there are two or more adult non-students living in the property with a full-time student, there are no exemptions from council tax. In this case, the non-students will be liable for the council tax bill.

It is important to note that the rules for council tax can vary depending on your location, so it is always a good idea to check with your local council for specific information. Additionally, if you are a full-time student and receive a council tax bill, you can apply for an exemption.

Student exemption certificates

If you are a full-time student, you will be exempt from paying council tax. However, if you live with non-students, you will receive a council tax bill. In this case, only the non-student tenants will have to pay the bill, but they will receive a single-person discount of 25%.

To qualify as a full-time student, your course must meet the following criteria:

• Last at least one calendar or academic year, for at least 24 weeks out of the year.
• Involve at least 21 hours of study, tuition, or work experience per week during term time.

If you are an undergraduate, you won't have to pay council tax during the summer months between terms. However, you will have to pay council tax during the summer months between finishing an undergraduate degree and starting a postgraduate course, as you are not technically a student during this time.

If you are a full-time student, you may need to provide a 'certificate of student status' or a 'student certificate' to prove your status. You can obtain this from your university, usually from the admissions office. Once you have this, send it to your local council.

International students

Firstly, international students need to determine their tax residence and domicile status to understand their tax obligations. The rules regarding the taxation of non-UK income and gains are also changing from April 2025, so it is important to stay updated. International students may also qualify for limited exemptions under certain double taxation agreements. These agreements may exempt them from paying UK tax on payments received from outside the UK for maintenance, education, or research grants. Additionally, some forms of financial support for international students, such as scholarships, bursaries, and student loans, are usually not taxable in the UK.

In terms of council tax specifically, households where everyone is a full-time student are exempt from paying council tax. To be considered a full-time student, the course must last at least one year and involve a minimum of 21 hours of study per week. If there are non-students in the household, the students will still be exempt, but the non-students will be liable for the council tax bill.

Part-time students

Unlike full-time students, part-time students are not automatically exempt from paying council tax and are usually charged similarly to non-students. However, part-time students may be eligible for a council tax discount or reduction under certain circumstances.

If you are a part-time student living alone or with individuals who are not adults for council tax purposes, you may be entitled to a 25% single occupant discount on your council tax bill.

If you are a part-time student on a low income, you may be eligible for a Council Tax Reduction (CTR). CTR is a benefit designed to help low-income individuals pay their council tax.

If you are a part-time student with a disability, or live with someone who has a disability, you may qualify for a reduction in council tax, provided certain conditions are met.

The specifics of eligibility for these discounts can vary from one local authority to another. It is important to check with your council to understand what proof they require for any reduction or discount and how to apply for it.

Students in Northern Ireland

Most full-time university students in Northern Ireland are not exempt from paying domestic rates. If you are a full-time student in Northern Ireland, you will need to factor this into your budget. You can either make the full payment upfront or spread the cost over 10 months.

If you are living in a household where everyone is a full-time student, then you should be exempt from paying council tax. To be classified as a full-time student, you must be on a course that lasts at least a year and requires at least 21 hours of study each week.

If you are a part-time student, you will usually need to pay. However, you could be eligible for a reduction based on other factors. For example, if you are the only non-full-time student in the household, you may be eligible for an exemption.

If you are in a shared house with both full-time students and non-students, you will get a council tax bill each month. However, only the non-student tenants will have to pay it, as full-time students are still exempt.

Frequently asked questions