Thousands of students will be going to college or university after the summer holidays, which makes this a perfect time to make sure you know about any discounts you, or your household, may be able to claim for Council Tax.
Responsibility for assisting those who need help with their Council Tax in Scotland sits with each local authority. This means that if you're a full-time student and live alone or share the rent with other students, you may be exempt from paying Council Tax or qualify for a discount.
Being exempt means the local authority will calculate your Council Tax bill as if you don’t live there. If you're a student, but sharing with someone who is not a student, you or the bill payer, may be eligible for a 25% reduction on the annual bill.
Students living in halls of residence are exempt from paying Council Tax.
Check if you’re a full-time student
You’re classed as a full-time student for Council Tax purposes if your course:
- Lasts at least 1 calendar or academic year for at least 24 weeks out of the year
- Normally involves at least 21 hours of study, tuition or work experience per week during term time
The local council might ask for proof that you're a full-time student. You can ask for a certificate from your university or college which must provide it, unless more than a year has passed since your course finished.
You can read more about Council Tax discounts for students on mygov.scot here.
How a Council Tax bill is calculated
A full Council Tax bill is based on at least two adults living in a property.
A discount is applied for people living on their own, and for those who live with people who don’t count as adults for Council Tax purposes, for example, full-time students.
If someone you share with is not a full-time student
The property won’t be exempt from Council Tax and you will get a bill, but the bill payer may be eligible for a discount.
For example, if you share with an employed person or a part-time student, they will probably be liable for 75% of the Council Tax bill.
There is a 25% discount because there is only one eligible adult in the property. As the full-time student, you’re disregarded when counting the number of eligible adults in the property for discount purposes.
If you share with two or more employed people who aren’t students, they’re likely to be liable for 100% of the Council Tax bill, unless one or both of them qualifies as a disregarded person for Council Tax discount purposes. In this situation, the local council can only pursue the non-students for payment of the Council Tax bill.
Other people who may be exempt from paying Council Tax
Along with full-time students, you will not pay Council Tax if:
- You are in the Armed Forces in Forces accommodation
- You live in a care home or hospital
- Your home is unoccupied and empty (up to six months) - for example, if you’ve gone into hospital
- You have a severe mental impairment (such as dementia) - if you only live with someone who has dementia, then you will be treated as a sole occupant as they will be disregarded, but you won’t both be exempt
Contact your local authority about your eligibility and how you can apply for an exemption - find your local council on the mygov.scot website, here.
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