Part-Time Students And Council Tax In Scotland: Who Pays?

do part time students pay council tax in scotland

In Scotland, council tax is a yearly charge paid in 10 or 12 monthly instalments. It is charged per household and calculated based on the value of the property. Full-time students are usually exempt from paying council tax, but part-time students often need to pay. However, part-time students may be eligible for a council tax reduction or discount depending on their income and other circumstances. If you are a part-time student in Scotland, it is important to check with your local council to determine your specific requirements and eligibility for any reductions or discounts.

Characteristics Values
Do part-time students pay council tax in Scotland? Part-time students will usually need to pay council tax.
Who is exempt from paying council tax? Full-time students are exempt from paying council tax.
Who is liable to pay council tax in a shared household? If you share with a part-time student, they will probably be liable for 75% of the council tax bill. If you share with 2 or more employed people who aren't students, they are likely to be liable for 100% of the council tax bill.
Who is eligible for a council tax reduction? If you're a part-time student and you're liable for Council Tax, you can get a Council Tax Reduction if you meet the eligibility criteria.
How to prove student status? You can submit a Proof of Student Status form along with your application.

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Full-time students and council tax exemption

In Scotland, households where everyone is a full-time student do not have to pay Council Tax. If you do get a bill, you can apply for an exemption. To qualify as a full-time student, your course must last a minimum of one calendar or academic year and involve at least 24 weeks of study in that year, with a minimum of 21 hours of study, tuition, or work experience per week during term time.

If you live with non-students, you can still be exempt from Council Tax as a full-time student, but they may be liable for the bill. If you are a full-time student living with one other non-student, they will be billed for the full amount of Council Tax due. If you live with two or more employed people who aren't students, they will likely be liable for 100% of the Council Tax bill, unless one or both of them qualify as a disregarded person for Council Tax discount purposes.

If you are a full-time student and are liable to pay Council Tax, you can apply for a Council Tax Reduction, which is an income-based reduction, but you must meet certain conditions to qualify. You can also apply for a Council Tax discount if your home is adapted for disability.

If you are taking time out from your course due to illness or family commitments but remain registered because you intend to return, you should still be regarded as a full-time student for Council Tax purposes. However, if you have finished a course and are waiting to start another, you may have to pay Council Tax.

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Part-time students and council tax reduction

In Scotland, council tax is calculated based on the value of the property and is charged per household. Full-time students are usually exempt from paying council tax, but part-time students typically need to pay. However, part-time students who are liable for council tax may be eligible for a council tax reduction if they meet certain criteria.

To be considered a full-time student for council tax purposes, one must be enrolled in a course lasting at least one calendar or academic year and requiring a minimum of 21 hours of study, tuition, or work experience per week. If you are a full-time student, your household may qualify for a council tax exemption or discount. This means that you and your housemates may not need to pay any council tax at all. To confirm your full-time student status, your college or university must provide proof.

If you are a part-time student, you will generally be required to pay council tax. However, you may be eligible for a council tax reduction, which is an income-based reduction. To determine your eligibility, your local council will assess your household income, savings, and other circumstances. Additionally, if you are the only non-student in a household, you may receive a 25% discount on your council tax bill.

It is important to note that council tax exemptions, discounts, and reductions may vary depending on the local council's specific rules and regulations. To understand your specific situation, it is recommended to check with your local council or use an online benefits calculator to estimate your potential reduction.

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Proof of student status

In Scotland, households where everyone is a full-time student do not have to pay Council Tax. If you do get a bill, you can apply for an exemption. To be considered a full-time student, your course must last a minimum of one calendar or academic year and involve at least 21 hours of study, tuition, or work experience per week for at least 24 weeks of the year.

  • Certificate of Student Status: You can download a certificate of student status, have it signed and stamped by your college or university, and submit it to the local council. This certificate should match the information requested by the local council.
  • Student Certificate: You can submit your student certificate as evidence of your student status. This can be emailed to the local council's Income and Benefits team.
  • Confirmation from Your College or University: You can check with your college or university about your student status and whether you are enrolled as a part-time or full-time student.
  • Online Benefits Calculator: You can use an online benefits calculator to check your entitlement to a Council Tax Reduction. These calculators are available on GOV.UK.
  • Student Council Tax Status Confirmation Form: You can download and print this form, have it signed and stamped by your employer, and submit it to the local council.

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Council tax band and property value

In Scotland, the Scottish Assessors Association (SAA) deals with Council Tax band challenges, known as 'proposals'. The SAA website provides online access to the Valuation Rolls (Rateable Values) and Valuation Lists (Council Tax Bands) for all eligible properties in Scotland.

Each valuation band reflects the assessor's opinion of the open market value of the property if sold on 1 April 1991, subject to statutory assumptions. Assessors apply the Comparative Principle of Valuation, which involves comparing the property to similar houses in terms of physical characteristics and locality, which were sold on or around the valuation date. While assessors don't need to place an exact value on each property, they must demonstrate that its likely sale price falls within the relevant band's value range. Due to the range of values within each band, similar-looking properties in size may fall under different bands.

The finalised 2023 revaluation values came into force on 1 April 2023, with revaluation notices issued to property proprietors, tenants, and occupiers.

If you believe your property's Council Tax band is incorrect, you can formally challenge it through the SAA. You can normally only formally challenge your band if you've lived in your property for six months or less, but there are exceptions. For instance, you can challenge the band if you've received a Council Tax banding within the last six months or if there has been a 'material reduction' in your property's value.

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Council tax reduction scheme

In Scotland, households where everyone is a full-time student do not have to pay Council Tax. If you do get a bill, you can apply for an exemption. To be considered a full-time student, your course must last at least one calendar or academic year and involve at least 21 hours of study, tuition, or work experience per week during term time.

If you are a part-time student and are liable for Council Tax, you can apply for a Council Tax Reduction if you meet the eligibility criteria. This scheme is managed locally by your council and can reduce your bill by up to 100%. Your council will check your household income, savings, and other circumstances to determine your eligibility. You can use an online benefits calculator to check how much reduction you may be entitled to.

If you are a full-time student and live with other adults who must pay Council Tax, you may not need to pay towards this. However, if you are a student and you own the home you're living in, you are liable for Council Tax. If you live with someone who is not a student, such as your partner, they might be able to get a Council Tax Reduction.

Additionally, you may face difficulty proving your student status for council tax purposes if your study, tuition, or work does not take place on campus or if you are in the thesis-writing stage of your course. In such cases, you may need to challenge the local council's decision and seek advice from your student union or university's advice centre.

Frequently asked questions

Part-time students will usually need to pay council tax in Scotland. However, they could be eligible for a reduction based on other factors. For example, if you are the only non-full-time student in a household with full-time students, you may be eligible for a 25% discount on your bill.

Full-time students are exempt from paying council tax in Scotland. A household where everyone is a full-time student does not have to pay council tax.

To be classified as a full-time student, your course must last at least a year and require at least 21 hours of study each week.

If you receive a council tax bill but you are a student, you can apply for an exemption. You may need to provide proof of your student status.

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