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Eligibility for Council Tax exemption

You will usually have to pay Council Tax if you are 18 or over and living in the United Kingdom.

Some people are not counted or disregarded for Council Tax. Full-time students at university are not counted (disregarded) for Council Tax. However, you need to apply for a Council Tax exemption or discount, even if you-re disregarded, as there are other factors that may impact your exemption.

This article explains who may be eligible for Council Tax exemption but please also read our other article about how to obtain a Council Tax exemption certificate.

Full-time students

Whether you are fully exempt or still liable to pay Council Tax will depend on your circumstances.

Living with other full-time students

If you are a student undertaking a full-time programme of study, you are exempt from Council Tax. This includes vacation periods.

For the exemption to apply, everyone you are living with must also be a full-time student.

To apply for an exemption, you must contact your local council.

Living with anyone who is not a student

You will still be liable to pay Council Tax if:

  •   you are the home owner, or
  •   your name is on the tenancy agreement for the home, and
  •   you live with one or more non-students, such as a partner or a child who is not in full-time education.

However, you may be eligible to apply for a Council Tax reduction.

Students who have interrupted their studies

You will not be required to pay Council Tax if your study is interrupted for one of the following reasons:

  •  you are ill
  •  you are caring for someone who is ill, or
  •  you are still registered on your full-time course, in order to retake modules or assessments which you have failed.

In these circumstances you will be able to continue to apply for an exemption from Council Tax.

Note: if these situations last for more than a year, you will become liable for Council Tax. However, you may be eligible to apply for a Council Tax reduction.

Part-time students

Students undertaking a part-time course are not eligible for Council Tax exemption.

Keywords: council tax, exemption