The short answer
- All full-time students: no council tax.
- Students plus one other adult: the other adult gets a 25% discount.
- Students plus two or more other adults: the full bill is due, though the students are not normally liable for it.
- You need a certificate from your university or college to claim.
Who counts as a full-time student
- On a course lasting at least one academic or calendar year.
- Studying for at least 24 weeks a year.
- Normally required to study, train or work for at least 21 hours a week.
Most undergraduate and postgraduate full-time students qualify. Under-20s on courses at school or college of more than 12 hours a week also count.
How it works in different households
| Who lives there | Council tax |
|---|---|
| Only full-time students | Exempt: nothing to pay |
| Students and one other adult | 25% single person discount |
| Students and two or more other adults | Full bill, paid by the non-students |
| Student halls of residence | Exempt |
Council tax assumes two adults live in a home. Students are “disregarded”, which means they are not counted. If only one adult is counted, the bill is reduced by 25%; if no one is counted, the home is exempt.
Worked examples
- Everyone is a full-time studentExempt
- Only the worker is countedOne adult
- Single person discount: 25% of £2,200−£550
With one student and two workers, the full £2,200 is due, or £1,100 each if the two workers split it.
Other people who are disregarded
- Student nurses on certain courses.
- Apprentices under 25 on an approved scheme, earning under a set amount.
- Young people aged 18 or 19 still at school or college.
- Some care leavers under 25, depending on the council.
- Foreign language assistants registered with the British Council.
Enter disregarded people as students in the calculator.
How to claim
- Step 1Get a certificate
Your university or college issues a council tax exemption certificate, often online.
- Step 2Send it to the council
Usually through the council's website, for each student.
- Step 3Check the bill
The council updates the account and refunds any overpayment.
Do not ignore bills
If you get a bill addressed to “the occupiers”, send your certificates. Ignoring it can lead to court action.
Summer holidays and finishing your course
You stay a student over the summer between years of your course. The exemption ends the day after your course finishes. If you stay in the property after graduating, you become liable from then, so tell the council. In the example of three students, a home with a £2,200 bill that stays exempt for 3 extra months saves £550.
Halls and student houses
Halls of residence owned or managed by a university are exempt. Purpose-built student blocks run by private companies are usually exempt too if everyone living there is a student. In a shared house, the exemption applies to the whole property if every adult is a full-time student.
Couples and families
- Bill
- 25% discount for the partner
- Bill
- Exempt if the partner is a non-UK national prevented from working or claiming benefits by their visa
Students living with their parents do not affect the parents’ bill: a single parent living with a student child still gets 25% off.
Part-time and distance learners
Part-time students and most distance learners do not count as full-time students, so they are counted for council tax. If you are on a low income, you may get council tax support from your council.
Wales, Scotland and Northern Ireland
Wales and Scotland follow broadly the same rules as England. Northern Ireland has domestic rates instead of council tax, with no general exemption for student households; rates are often included in student rents.
Who pays: tenants or landlord?
In most shared houses, the tenants are liable. In houses in multiple occupation let room by room, the landlord is often liable instead, and may include council tax in the rent. Check your tenancy agreement, and ask the landlord whether the property has been registered as exempt.
Budgeting as a student household
Even when council tax is not due, other household bills are. Agree early how you will split energy, water, broadband and a TV licence if anyone watches live TV or BBC iPlayer. Some student lets include bills in the rent; others do not. Put the details in writing so everyone knows what they owe.
If a non-student joins the household, the council tax bill can appear mid-year. Decide in advance who pays it, since only the non-students are liable.
Common mistakes
- Not sending certificates. The exemption is not automatic.
- Forgetting to report the end of your course. Liability starts the day after, and back-bills can be large.
- Assuming part-time study counts. Only full-time students are disregarded.
- Ignoring letters to “the occupier”. Reply with your certificates to avoid a court summons.