Home Home
  • Skip to content
  • Large text
  • Switch back to default page layout
  • Accessibility
  • Contact us
  • Site map
  • Home

Tax careers – your future?
Find out about exciting career opportunities in the world of tax and how to get started.

Tax for student money advisers
How you can help students with tax issues: guidance and training materials for advisers.

  • Tax essentials
  • Working
  • Volunteering and training
  • Tax credits and benefits
  • Tax refunds
  • Types of student
  • Going abroad
  • Other income
  • Student loans

Any questions? I’m a student moving home to start my new course – will I have to pay council tax?

We regularly receive queries via our website. We do not give advice, but we try to signpost sources of further information and support. We have received a question recently on whether a new student moving from home will have to pay council tax.

Please note – this is posted as a ‘news’ item, which means the information and links are not reviewed and updated. You should not rely on it without checking the full facts of your case with your local council or a tax adviser.

Question:

I am 18 years old and starting my university course soon so will be moving to shared student accommodation. Will I have to pay council tax and how do I do this?

Answer:

We often get questions about whether students pay council tax and have a page on our website which covers many of the common situations students may find themselves in. 

Council tax (called ‘rates’ in Northern Ireland) is a local tax and is administered by councils (local authorities) to pay for services such as rubbish collection and policing. It is charged on the value of domestic properties (including mobile homes and caravans) whether they are owned or rented. Local authorities set their own rates of council tax and any exemptions from the tax.

Generally, if you are a full-time student living in accommodation with other full-time students then the property you are living in will be exempt from council tax. Halls of residence are usually treated as exempt.  Many universities deal with council tax exemptions on your behalf so you may want to check with their advice services. There is information on our website on what to do if your university will not sort out your council tax exemption.

To be classed as a full-time student for exemption purposes you must be undertaking study, tuition or work experience at a recognised establishment for 

  • at least on average 21 hours per week in each academic/calendar year
  • at least 24 weeks per academic/calendar year
  • at least one year.

This seems straight forward but sometimes a change of circumstances can affect the exemption on the property, so it’s a good idea to be aware of some of the more common scenarios, which we explain below.

For example, if you move into your property before your course officially starts or remain at the property after it officially ends then you may be charged council tax for that time.  We have had students contact us about being charged council tax for the week before their course started, so be aware that depending on your local authority this may happen to you if you move into your student accommodation before your course commences.

If someone in your student house decides not to carry on with their full-time studies but remains living in the accommodation, then the property will no longer be fully exempt. Usually this person will be liable to pay the council tax and it may be possible to claim a council tax reduction of 25% from your local authority. That still means that 75% of the council tax will have to be paid.

For more information on council tax such as if you are an international student, or on a postgraduate course or studying in a devolved administration (Northern Ireland, Scotland and Wales) see Do students have to pay council tax?.

(19-08-2019)

Contact: Claire Thackaberry (please use form at Contact Us) or follow us on Twitter: @TaxGuideStudent

News

  • Any questions? I have almost finished repaying my student loan – how do I avoid overpaying?
  • Any questions? I’m a student moving home to start my new course – will I have to pay council tax?
  • Welsh income tax begins
  • Any questions? What is the personal allowance?
  • Any questions? Will my family still get tax credits if I am a student?
  • Any questions? National Minimum Wage for apprentices
  • Any questions? National Minimum Wage for apprentices
  • July 2017 newsletter
  • May 2017 newsletter
  • April 2017 newsletter
  • March 2017 newsletter
  • January 2017 newsletter
  • Postgraduate Doctoral Loans
  • December 2016 newsletter
  • November 2016 newsletter
  • Help design a new service for tax appeals
  • Students – how much tax are you paying?
  • I am a student – do I need to pay council tax?
  • Welcome - the National Living Wage!
  • HMRC to start sending out Scottish taxpayer notification letters
  • Autumn Statement – ‘security first’, but many low-income workers lose out
  • Do you live in Scotland? New Tax Guide for Students guidance available
  • Working during the summer – can you claim a repayment of tax?
  • NMW campaign – a chance for employers in the hair & beauty sector to ensure they comply with the law
  • Starting work for the first time? New Tax Guide for Students guidance available
  • Tax tips if you are working this summer
  • A mixed bag of a Summer Budget – but many low-income workers lose out
  • HM Revenue & Customs withdraw all 0845 numbers
  • Time is running out to claim your tax refund!
  • Are you a landlord? Happy that you have your tax affairs in order?
  • Finished working at your Christmas job? Make sure you have not paid too much tax.
  • Changes for the self-employed
  • Tax returns – do you need to complete one?
  • The Autumn Statement – how will the measures announced affect students and apprentices?
  • Celebrating Small Business Saturday, 6 December 2014
  • PAYE tax calculations – be sure to check yours
  • Claiming for repayment of tax when you have stopped working
  • Spending a year of your course abroad?
  • Increase in the National Minimum Wage
  • If you are disabled, make sure you claim all your benefits
  • Moving into new accommodation – what do you need to know about council tax?
  • Is something phishy going on?
  • Jobseeker’s Allowance – can you claim this summer?
  • Do you know when you start repaying your student loan and how much you repay?
  • Apply for your student loan now!
  • Are you being paid the National Minimum Wage?
  • Summer vacation work for students
  • Make sure you keep more of your wages
  • Claim your tax refund or lose it forever!
  • A Budget for earners and savers – but what of the lowest paid?
  • Press Release: Raise in threshold good but money could better help elsewhere, say charity
  • Tax scams can cost you – protect your cash
  • Follow us on Twittter
  • Follow us on Facebook
  • About this site
  • Contact us
  • Privacy and cookies
  • Legal
  • News
  • Links

© 2021 Low Incomes Tax Reform Group of the Chartered Institute of Taxation. Registered charity number 1037771
Web design by MID