Council tax for students: complete guide to exemptions

Who counts as a full-time student?

For council tax purposes, a full-time student is someone enrolled on a course that:

• Lasts at least 1 year (in law, at least 24 weeks in each academic year), and
• Requires at least 21 hours of study a week.

If you are under 20 and studying for a qualification up to A level, the test is lower: a course lasting at least 3 months with at least 12 hours of study a week.

Most undergraduate degrees, full-time master's and PhD programmes, and many full-time further-education courses qualify. Whether a distance-learning course qualifies depends on whether your institution classes it as full time and will issue a student certificate.

Mixed households: students and non-students

If even one adult in the property is not a full-time student, the full council tax exemption is lost. However, the students are disregarded when counting how many adults live there. That means:

• One non-student plus students: the non-student is liable but qualifies for the 25 per cent single person discount.
• Two non-students plus students: the household pays the full bill (no discount).
• Non-student plus students plus a child: children under 18 do not count, so a parent with a student lodger and a 12-year-old still gets the single person discount.

How to claim the exemption

1. Get an exemption certificate from your university or college. Most institutions issue them through an online portal or student services.
2. Tell your council you are a student. Use their council tax page; some councils accept the certificate by upload, others want it emailed.
3. If everyone in the property is a student, the bill should drop to zero. If only some are, the council recalculates with the students disregarded.
4. Check the dates on the certificate. Some cover one academic year, others the whole course; send a new one when it runs out.

Graduating or finishing mid-year

The exemption ends on the date your course officially ends. For a typical undergraduate this is around late June or early July. From that date you become liable, even if you are still in the same property.

Many students start a job or move out before the exemption officially ends, but liability is based on residency, not employment. Tell your council the date you stop being a student so the bill is calculated correctly. They will pro-rate the year.

Gap years and intermitting

If you take an official break from your course (sometimes called intermitting or interrupting), check with your university whether you are still classed as enrolled full time. Many universities issue a continuing exemption certificate during a year out for health or family reasons. A gap year before starting a course (sometimes called a deferred entry) does not qualify.

Postgraduate, PhD and research students

Full-time master's students typically qualify on the same 21-hour, 24-week basis. Full-time PhD students qualify for as long as they are registered as full time, including the writing-up phase if the university classes them as full time. Once you move to part-time write-up status, you usually lose the exemption.

Student nurses and apprentices

Student nurses on the modern, fully funded routes are usually classed as students for council tax. Apprentices are disregarded (not exempt) provided they earn under £195 a week and are on a recognised apprenticeship scheme. A household of apprentices still pays the full bill, but each apprentice is disregarded when counting adults.

International students

International students get the same treatment as UK students. Most universities issue exemption certificates to international students on the same terms. Council tax exemption is independent of immigration status.

Halls of residence

Most university halls are exempt by definition: the institution is not liable for council tax on student halls, and individual students are not billed. Privately operated halls (purpose-built student accommodation) are usually treated the same way, but the contract with the operator should make that clear.