
Council tax is a yearly charge paid in 10 or 12 monthly instalments throughout the year. It is charged per household and is calculated based on the number of people in the household and the property's value. In the UK, full-time students are generally exempt from paying council tax. However, this exemption may not apply to PhD students, especially those in their fifth year or beyond. This guide will explore the specifics of council tax exemption for PhD students in Scotland and the factors that determine their liability for this tax.
| Characteristics | Values |
|---|---|
| PhD students exempt from council tax in Scotland | Yes, if they are full-time students |
| Council tax exemption criteria | Course must last at least a calendar or academic year and require at least 21 hours of study each week |
| Council tax exemption proof | Letter or certificate from university or PhD supervisor confirming full-time study |
| PhD students liable for council tax | Part-time PhD students are generally liable for council tax |
| Households with mixed student and non-student occupants | Only non-students are billed for council tax; full-time students are 'disregarded' for billing purposes |
| Single occupancy discount | 25% discount if only one person in the household is not a full-time student |
| PhD students no longer exempt | Once a student completes their program, they become liable for council tax |
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What You'll Learn

Full-time PhD students are exempt from council tax
In Scotland, council tax is a yearly charge paid in 10 or 12 monthly instalments. It is charged per household, rather than per person, and is calculated based on the value of the property. Full-time students are exempt from council tax. This means that if everyone in a household is a full-time student, the household is exempt from council tax.
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. Postgraduate students, including those studying for a Master's or PhD, are also exempt from council tax, as long as they are studying full-time. If you are a part-time student, you will generally be liable for council tax, although there may be exceptions if you are studying part-time on a temporary basis.
If you are liable for council tax and live with full-time students, you may be able to receive a 25% discount. To qualify for this discount, there must be no other part-time or non-students in the household. If you are a full-time student and receive a council tax bill, you can apply for an exemption and provide proof of your student status.
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Part-time PhD students are usually liable for council tax
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 property's value. Properties in Scotland are divided into bands A–H, depending on their value as of April 1991.
Full-time students are generally exempt from paying council tax. To be considered a full-time student, one must be enrolled in a course lasting at least one calendar or academic year and requiring a minimum of 21 hours of study each week. However, this may vary depending on the local council's criteria.
If a part-time PhD student is the only person in their household with a legal responsibility to pay council tax, they may be able to access a 25% single occupancy discount. Additionally, if they live in university accommodation or certain private student accommodations, they may be exempt from paying council tax.
To apply for a council tax exemption, students typically need to provide proof of their full-time student status. This can be done by submitting an application form and providing any requested evidence, such as a letter or certificate from their university or PhD supervisor.
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PhD students in their writing-up period may be exempt
In Scotland, PhD students are typically exempt from paying council tax. However, this exemption only applies to full-time PhD students, and those studying part-time may be required to pay council tax.
To be considered a full-time student, your PhD programme must last at least one calendar or academic year and require a minimum of 21 hours of study each week. If you are a part-time PhD student but are studying for more than 21 hours a week, you may still be considered a full-time student and qualify for exemption.
During the writing-up period of your PhD thesis, you may still be considered a full-time student, even if you are not actively attending the university. This means that PhD students in their writing-up period may be exempt from paying council tax. However, it is important to note that the criteria for full-time student status may vary, and some councils or institutions may have different requirements.
To confirm your full-time student status during the writing-up period, you can obtain a letter or certificate from your university or PhD supervisor. This documentation can be provided to the council as proof of your student status.
Additionally, it is worth noting that the exemption from council tax for PhD students is not automatic. Even if you are a full-time PhD student, you may need to actively apply for exemption and provide evidence of your student status. This can usually be done through the local council or governing body responsible for council tax in your area.
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PhD students in year 5+ may be rejected for exemption
In Scotland, PhD students are generally exempt from paying council tax. However, this exemption only applies to full-time students, and there may be some conditions that need to be met. For example, the course must typically last at least one calendar or academic year and involve at least 21 hours of study, tuition, or work experience per week.
PhD students in their fifth year or beyond may encounter challenges in obtaining a council tax exemption. In some cases, their exemption requests may be rejected. This situation has been observed in Edinburgh, where the local council has been known to deny exemptions for PhD students in their fifth year or beyond.
The reason for this rejection is likely due to the maximum period of study for a PhD program. Universities usually provide evidence of council tax exemption for PhD students during their defined program duration. However, if a student extends their studies beyond the expected timeframe, they may no longer be considered full-time students and thus lose their exemption status.
To avoid unexpected council tax bills, it is essential for PhD students to carefully review the criteria for council tax exemption. They should also be aware of any time limitations associated with their specific program. By proactively managing their studies and staying within the defined timeframe, students can reduce the risk of losing their exemption status and incurring additional financial obligations.
Additionally, PhD students who find themselves in this situation can explore alternative options. For instance, they can consider transitioning to part-time student status and applying for Universal Credit, which may provide an exemption from council tax as a recipient of benefits. However, it is crucial to carefully evaluate how such decisions might impact both their studies and finances. Seeking guidance from the university's administration or relevant support services can help navigate these complexities.
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PhD students living with non-students will receive a bill
In Scotland, 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. PhD students living with non-students will receive a bill, but only the non-students will be liable to pay the council tax.
Full-time students are exempt from paying council tax in Scotland. 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. PhD students are considered full-time students, so they are exempt from paying council tax. However, if a PhD student lives with non-students, the non-students will receive a bill for the full amount of council tax due.
If you are a PhD student living with non-students, you can apply for a council tax exemption to ensure that you are not liable for the council tax. You will need to provide proof of your student status, such as a letter or certificate from your university or PhD supervisor. If your exemption request is rejected, you can seek guidance from a caseworker to challenge the decision or mitigate its impact.
It is important to note that part-time students are generally not exempt from council tax. However, there may be exceptions for part-time students who are studying for more than 20 or 21 hours per week. If you are a part-time student living with non-students, you may still be able to receive a discount on your council tax bill.
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Frequently asked questions
No, full-time PhD students are exempt from paying council tax.
Part-time PhD students will usually be liable to pay council tax. However, if you live with full-time students, you can get a 25% council tax discount.
If you are a PhD student living with non-students, only the non-students in the property will receive a council tax bill.
Council tax is an annual fee that funds important local services, such as rubbish collection, street lighting, local schools, and roadworks. In Scotland, council tax also covers water and sewerage.
If the council asks for proof, you can get a letter or certificate from your university or PhD supervisor to confirm your full-time student status.











































