Student council tax exemption: how full-time students get 100% off

Full-time students in student-only households pay £0 council tax under the Class N exemption.

Who qualifies for student council tax exemption?

You qualify for the student exemption (Class N) if:

• Everyone in your household is a full-time student
• You're on a course lasting at least 1 academic year (September to June minimum)
• The course requires at least 21 hours per week of daytime study (lectures, seminars, practicals)

This includes undergraduate degrees, postgraduate taught courses (MA, MSc), postgraduate research (PhD), HNDs, and some vocational courses. If just one person in your household is not a full-time student, the exemption does not apply to anyone.¹

What counts as full-time study?

A full-time student is someone on a course that:

• Lasts at least 1 academic year (typically September to June, or October to July)
• Requires at least 21 hours per week of daytime study during term time
• Is provided by a recognised educational establishment (university, college, sixth form)

Distance learning and Open University courses usually do not count as full-time unless they meet the 21 hours/week requirement. Part-time courses (even if intensive) do not qualify. Foundation years, access courses, and study abroad years count if they meet the full-time criteria.

21 hours minimum

Study must be at least 21 hours per week during term time (lectures, seminars, lab work, supervised study)

1 academic year minimum

Course must last at least 1 academic year (short courses and single-term modules do not count)

Proof needed to claim student exemption

To claim the student exemption, you need a student certificate from your university or college. This is a free document (sometimes called a council tax exemption certificate) that confirms:

• You're enrolled as a full-time student
• Your course start and end dates
• The course meets the 21 hours/week requirement

Most universities provide student certificates online through the student portal. Some charge a small admin fee (typically £5-£10) but many provide the first certificate free. You'll need a separate certificate for each household member who is a student.

Do not send your student ID card or offer letter. Councils require the official student certificate.

How to apply for student council tax exemption

Apply through your local council (the council where your student accommodation is located, not your home address). The process is:

1. Get a student certificate from your university (usually available from the student office or online portal)
2. Complete the council's exemption application form (available on the council website under council tax exemptions)
3. Submit the form with your student certificate (and certificates for all other household members if sharing)
4. Wait for the council to process your application (typically 2-4 weeks)

If approved, the exemption starts from your course start date (not the date you apply). If you apply late, the council will backdate the exemption to the beginning of the academic year, so you'll get a refund if you've already paid any council tax.

Some student accommodation providers (university halls, purpose-built student accommodation) apply for the exemption on behalf of all residents. Check with your landlord or accommodation office before applying individually.

Student exemption during summer vacation

The student exemption continues during summer vacation if:

• You stay in your student accommodation (e.g., keep renting over summer)
• Your course resumes in September (or October for some postgraduate courses)
• You remain enrolled as a student (councils may ask for proof you're returning next year)

If you move back to your parents' home during summer, your parents' property is not exempt. Instead, you are disregarded in your parents' household. This means:

• If your parents live alone (just you and them), they get the 25% single person discount
• If your parents live with other non-students, no discount applies

Students are never liable for council tax at their parents' address, even during vacation.²

When the student exemption ends

The exemption ends when:

• Your course ends (your student certificate will show the course end date)
• You leave the course early (drop out, suspend studies, or switch to part-time)
• You graduate (the exemption ends on your official course end date, not your graduation ceremony)
• A non-student moves into your household

You must tell the council within 21 days if your circumstances change. If you fail to notify the council and continue to get the exemption when you're not eligible, you'll have to repay the council tax you should have paid, plus a penalty.

If you graduate in June but your tenancy runs until September, you do not get the exemption for July-September (unless you're starting a new full-time course immediately). You'll need to pay council tax for those months at the full rate (or apply for the single person discount if you live alone).

Student exemption in jointly liable households

If you share with non-students, the student exemption does not apply. Instead:

• Students are disregarded when calculating who is liable for council tax
• Only the non-students are liable (they pay the full council tax bill)
• If there's only 1 non-student, they get the 25% single person discount (because students don't count towards occupancy)

Example: you (a student) share a 3-bedroom house with 2 non-students. The non-students are jointly liable for the full council tax bill. You pay nothing. If one non-student moves out, the remaining non-student pays 75% of the bill (25% single person discount because you, the student, are disregarded).

What if you're a part-time student?

Part-time students do not get the exemption. You're liable for council tax like any other adult. However, you may qualify for Council Tax Reduction (income-based support) if you're on a low income. Part-time students are not disregarded in mixed households (you count towards occupancy).

Some courses are borderline (e.g., evening degrees, accelerated courses). If you're unsure whether your course counts as full-time, ask your university to confirm whether it meets the 21 hours/week requirement before applying for the exemption.

Student exemption vs student discount

There's no such thing as a student discount. The correct term is student exemption (Class N). You pay £0 council tax, not a discounted amount. If you're told you get a student discount, the council means you're disregarded in a mixed household (not that you get a percentage reduction).

Do not confuse the student exemption with:

• Single person discount: 25% off if you live alone (not applicable if you're exempt)
• Council Tax Reduction: income-based support (students can claim this if they have children or are disabled, but most full-time students under 25 are excluded)

Last reviewed: 2026-05-18