
Whether or not a student on a gap year has to pay council tax depends on a variety of factors. If a student has been accepted onto a university course and has chosen to defer their entry, they may still be regarded as a student and therefore be exempt from council tax. However, if they are not officially enrolled on a course, they may be liable for council tax. In addition, if there are non-students living in the household, they will be responsible for paying the council tax bill, although the household may be eligible for a discount.
| Characteristics | Values |
|---|---|
| Full-time students exempt from council tax | Yes |
| Part-time students exempt from council tax | No, but may be eligible for a reduction |
| Mixed student and non-student households | Non-students are liable for the bill, but the household may get a discount |
| Gap year students | May be exempt if they have been accepted onto a university course and have deferred for a year |
| Liability for council tax | Kicks in from the day after the official course end date |
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What You'll Learn
- Gap year students may be liable to pay council tax if they are not studying and don't have an official deferment
- If a student has started their course but is taking a gap year, they are likely exempt from council tax
- Students on a gap year may be eligible for a council tax refund
- If a student is over 18 and not on any official course, they are not considered a student and are therefore not exempt from council tax
- Mixed households with at least one non-student adult are liable for council tax, but students are ignored for bill calculation

Gap year students may be liable to pay council tax if they are not studying and don't have an official deferment
Whether or not a student is liable to pay council tax during their gap year depends on a few factors. Firstly, it is important to note that council tax is typically charged per household rather than per person and is calculated based on the value of the property. If all occupants of a household are full-time students, the household is usually exempt from paying council tax. To be considered a full-time student, one must be enrolled in a course lasting at least a year and requiring a minimum of 21 hours of study per week.
In the context of a gap year, if a student has officially deferred their university course for a year and is still registered as a student with the intention to return, they are generally still considered a full-time student and exempt from council tax. Universities can provide a council tax student certificate to confirm this status. However, if a student is not studying and does not have an official deferment, their household may be liable for full council tax if there are multiple occupants.
It is worth noting that there may be exceptions to these rules, and the specific council's interpretation of the guidelines may vary. In some cases, even if a student is on a gap year, they may still be regarded as a student by the council and be exempt from council tax. Additionally, if a student is the only occupant of the household, they may be eligible for a discount or exemption, depending on the council's discretion.
To summarize, gap year students who are officially registered for a course and intend to return to their studies are likely to be exempt from council tax. However, if a student has completed their secondary education and is not enrolled in any official course, they may be liable for council tax during their gap year, especially if they are not the only occupant of the household.
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If a student has started their course but is taking a gap year, they are likely exempt from council tax
If you are a full-time student, you are likely to be exempt from paying council tax. To be considered a full-time student, your course must last at least one academic or calendar year, and you must be studying at least 21 hours per week.
If you have started your course but are taking a gap year, your university may still consider you a full-time student, and therefore you would be exempt from council tax. This is because your university may not go to the effort of de-registering and re-registering you for your course. However, this is not guaranteed, and there may be some grey areas. For example, if you are taking a gap year after secondary education, before starting university, you are not considered a student and are therefore not exempt.
To ensure you are exempt from council tax during your gap year, you can request a council tax student certificate from your university and send it to your local council as proof of your student status. If you are in a mixed household with non-students, only the non-students will be counted for the council tax bill, but the household may still get a discount.
It is important to note that council tax rules and exemptions are outlined in the Local Government Finance Act 1992, and you can appeal to the Valuation Tribunal for England if your council refuses your exemption.
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Students on a gap year may be eligible for a council tax refund
Students who have started their course but are taking a gap year by deferring it are likely to be exempt from council tax. This is because universities will often not go to the effort of de-registering and re-registering students who take a gap year. However, this is not guaranteed, and students should check with their university and local council.
To be classified as a full-time student, an individual must be enrolled in a course lasting at least one academic or calendar year, and the course must require at least 21 hours of study per week. If a student meets these criteria, they are considered a full-time student for council tax purposes and are likely to be exempt from paying council tax.
If a student is taking a gap year before starting their course, they are not considered a student and are therefore not exempt from council tax. However, if they are being supported by their parents or guardians during this time, their parents or guardians may be liable for council tax instead.
In the case that a student on a gap year is incorrectly charged council tax, they may be eligible for a refund. To obtain a refund, the student should contact their university to request a council tax student certificate, which can be sent to the local council as proof of student status.
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If a student is over 18 and not on any official course, they are not considered a student and are therefore not exempt from council tax
Students who are over 18 and not enrolled in an official course are not considered students and are therefore not exempt from paying council tax. To qualify as a full-time student, an individual must be enrolled in a course lasting at least one academic or calendar year, and the course must require at least 21 hours of study per week.
If an individual is taking a gap year, they may still be considered a student and exempt from council tax if they have been accepted into a university course and have chosen to defer their enrolment for a year. In this case, it is unlikely that the university will go through the process of deregistering the student, and they will likely remain registered on the course and exempt from council tax.
However, if an individual is not enrolled in any course during their gap year, they are not considered a student and will be liable for council tax. In a household where only one person is liable for council tax, that individual will be responsible for the bill. If there are multiple individuals liable for council tax in the household, they will all be responsible for the bill, but the household may qualify for a discount.
To confirm student status for council tax purposes, individuals can request a council tax student certificate from their college or university and submit it to their local council.
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Mixed households with at least one non-student adult are liable for council tax, but students are ignored for bill calculation
In the UK, council tax is a yearly charge paid in 10 or 12 monthly instalments. It is charged per household and is calculated based on the value of the property. Mixed households with at least one non-student adult are liable for council tax. However, students are ignored for bill calculation, and the household may be eligible for a discount.
To be classified as a full-time student, an individual must be enrolled in a course lasting at least one academic or calendar year, and the course must require at least 21 hours of study per week. If a student is taking a gap year and has been accepted onto a university course, which they have agreed to defer for a year, they are still considered a student and are exempt from council tax.
In the case of a mixed household, only the non-student adults will be counted for council tax and will be responsible for paying the bill. However, it is important to note that part-time students are not automatically exempt from council tax and may be liable to pay unless all household members are disregarded or exempt for other reasons.
If a student is taking a break from their studies but intends to return, they should still be regarded as a student and exempt from council tax. In such cases, the university can provide a council tax certificate to confirm the student's status for that year.
Overall, while mixed households with non-student adults are liable for council tax, students are not included in the bill calculation, and the household may qualify for a discount.
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Frequently asked questions
It depends. If you are over 18 and not on any official course, you are not a student and are therefore not exempt from council tax. However, if you have been accepted onto a university course and have deferred for a year, you are still considered a student and are likely to be exempt.
If you are living with other full-time students, your household is exempt from council tax. If you live with non-students, they are responsible for the bill, but the household may get a discount.
Request a council tax student certificate from your college or university and send it to your local council as proof.
You can negotiate with the council to pay it back in instalments. You can also appeal the council's decision by first asking for a written explanation and then appealing to the Valuation Tribunal for England if you are unsatisfied.
























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