
Whether a landlord is responsible for paying council tax for students depends on several factors. If a property is occupied by full-time students, it is exempt from council tax. If there is a mix of students and non-students, the students are exempt, but the non-students are liable to pay. If the property is an HMO (House of Multiple Occupancy) and the students have individual tenancy agreements, the landlord is responsible for paying council tax and usually factors the cost into the rent. Landlords must also pay council tax for vacant properties.
| Characteristics | Values |
|---|---|
| Who pays the council tax? | It depends on whether the property is a House of Multiple Occupancy (HMO) or not. |
| HMO properties | Landlords are responsible for council tax. |
| Non-HMO properties | Tenants are responsible for council tax. |
| Tenants' status | Full-time students are exempt from council tax. Part-time students are not exempt and are liable to pay council tax. |
| Tenancy agreement | Landlords are liable to pay council tax if the tenancy agreement states so. |
| Exempt properties | Properties occupied only by full-time students are exempt from council tax. |
| Discounts | Mixed households with students and non-students may qualify for a discount on council tax. |
| Unoccupied properties | Landlords must pay council tax for vacant properties. |
Explore related products
What You'll Learn

Full-time students are exempt from council tax
Full-time students are exempt from paying council tax. This exemption applies from the start date of the course until the course end date or the date a person withdraws from their course. If a student's property is only occupied by full-time students, then the property is exempt from council tax. If there is a mixture of students and non-students living in a property, then the students are still exempt, and the bill goes to the non-student/s. However, in this case, the non-student/s may qualify for a discount.
To be exempt from paying council tax, a full-time student must be attending a course that lasts at least one academic year, requires at least 24 weeks' attendance each year, and involves a minimum of 21 hours of study per week. Once a student's studies end, they will be responsible for paying council tax.
If a student rents privately, they are liable to pay council tax in the period leading up to the start of their course and once they complete it, even if their visa has not ended. It is the course start and completion dates that matter, not the start and end date of the visa. If a student suspends their course but remains registered because they intend to return, they are still regarded as a student for council tax purposes.
Full-time students must obtain a Council Tax Exemption Certificate once they are fully enrolled and submit this to the Council Tax Office in the borough where they live. If a student receives a council tax bill but does not think they should have, they can apply for an exemption.
Understanding Part-Time Student Tax Obligations
You may want to see also
Explore related products
$14.99
$12.49 $21.99
$42.95
$23.44 $24.99

Part-time students must pay council tax
Whether a landlord is responsible for paying council tax for their tenants depends on several factors. These include whether the property is a House of Multiple Occupancy (HMO), the type of tenancy agreement, and whether the tenants are full-time or part-time students.
Part-time students are not exempt from council tax and are required to pay it. This means that if a rented property is occupied by part-time students, they will be liable to pay council tax. However, if part-time students live with full-time students, the full-time students are still exempt, and the part-time students may be expected to pay their share of the council tax bill.
In some cases, landlords of HMOs may be responsible for paying council tax. If the property is an HMO and each tenant has an individual tenancy agreement, the landlord is usually responsible for paying the council tax and may factor this cost into the rental price. However, if the part-time student has a sole or joint tenancy agreement, they will be responsible for arranging their council tax payments.
It is important to note that the rules and exemptions for council tax can vary depending on the local council and the specific circumstances of the tenancy. Tenants should carefully review their tenancy agreements and seek clarification from their local council if needed.
Student Loan Repayment: When Does it End?
You may want to see also
Explore related products

Landlords pay council tax for HMOs
Whether a landlord has to pay council tax for students depends on several factors. If the student property is a House of Multiple Occupancy (HMO), the landlord is responsible for paying the council tax bill. From 1 December 2023, an HMO will be considered a single dwelling for council tax purposes, and each HMO will have one council tax bill for the entire property.
If the student property is not an HMO, the responsibility for paying council tax falls on the tenants. Full-time students are exempt from paying council tax, while part-time students are required to pay. If a student house is only occupied by full-time students, the property is exempt from council tax. If there is a mix of students and non-students, the students are still exempt, and the bill goes to the non-students.
In some cases, tenants may be required to pay council tax as a separate permitted payment, and landlords might be able to recover costs incurred by requesting reimbursement from tenants. However, tenants may challenge such requests.
It is important to note that the rules and exemptions surrounding council tax for student accommodation vary, and landlords should be aware of these before drawing up tenancy agreements.
Maternity Leave and Student Loans: Do I Still Pay?
You may want to see also
Explore related products

Landlords pay council tax for empty properties
Whether or not a landlord is responsible for paying council tax for rented student accommodation depends on several factors. Full-time students are generally exempt from paying council tax, whereas part-time students are required to pay it. If a rented property is occupied only by full-time students, it is exempt from council tax. However, if there is a mix of students and non-students, the non-students are responsible for paying the council tax bill.
In the case of a House of Multiple Occupancies (HMO), where students have individual tenancy agreements, the landlord is responsible for paying the council tax and usually factors this cost into the rental price. Landlords of HMOs are also responsible for paying council tax during any period when the property is empty and unoccupied.
For landlords, an empty property typically incurs council tax charges unless an exemption or discount is applied. The local council determines whether a property is liable for council tax and sets the amount to be charged. In some cases, councils may offer discounts on council tax for empty properties, especially if they are undergoing major repairs or structural alterations. However, if a property has been empty for an extended period, an additional "empty home premium" may be charged on top of the standard council tax rate.
It is important to note that the rules regarding council tax and empty properties may vary in different regions, such as in Scotland, where separate regulations apply. Landlords should consult their local council to understand their specific obligations and any potential discounts or exemptions that may be available.
Congress Kids: Student Loan Privilege
You may want to see also
Explore related products
$24.53 $29.99

Tenants may need to pay council tax before and after their tenancy
Full-time students are generally exempt from paying council tax, while part-time students are required to pay it. If a rented property is occupied by a single household or up to two unrelated tenants, the tenants are responsible for paying council tax. If the tenancy agreement is for a fixed term of six months or more, the tenant is responsible for council tax until the end of the tenancy, including the notice period. If a tenant leaves before the end of the fixed term, they are still liable for council tax until the expiry of the fixed term.
If a property is occupied by three or more tenants forming more than one household (HMO), the landlord is responsible for paying council tax and should factor this cost into the rent. Landlords must also pay council tax for any period where the property is empty, usually after seven days of vacancy. Some local authorities may provide a grace period during which they do not charge council tax, or they may offer a discount.
Tenants may need to pay council tax before their tenancy if they move into a property before the start of their course, as they could be liable for council tax in this period. Similarly, tenants may be liable to pay council tax after their tenancy if they suspend their course but remain registered, or if they finish a course and intend to start another. In these cases, tenants may need to pay council tax during the period between courses.
International Students in America: Higher Tuition Fees?
You may want to see also
Frequently asked questions
No, landlords are not liable to pay council tax for student tenants. If a property is occupied entirely by full-time students, it is exempt from council tax.
Full-time students are exempt from council tax. However, part-time students are required to pay council tax.
If there is a mix of students and non-students, the full-time students are still exempt from council tax, but the non-students will be expected to pay.
Landlords are responsible for paying council tax for their properties during any period in which they are empty and unoccupied.
































