Student Exemption/Discount is an exemption or reduction from Council Tax liability where residents occupying a property meet certain criteria, namely:
Full information relating to the Council Tax rules for students can be found in the Scottish Government's Guide for Students, Apprentices and School Leavers.
If you are a student from elsewhere in the EU, you may still be regarded as a student for Council Tax purposes. Remember, you must fulfil the same criteria as U.K students for Council Tax. This means that you must be registered and attending a designated educational establishment and undertaking a course which leads to the award of a relevant qualification by that establishment. Any non-student spouses or adult dependants who live with you may remain liable to pay Council Tax.
If you are a full-time student but also live with a spouse/partner or adult dependant from outwith the UK, they can also claim Council Tax exemption if they can prove that they either have no recourse to public funds or are prohibited from taking paid employment.
Example: John is an international student and his wife Debbie is a non-student who is prohibited from taking paid employment or receiving benefits. They apply for exemption and provide proof of student status, and provide a copy of the Debbie's passport showing "no recourse to public funds" or "prohibited from taking paid employment" they are both held liable for Council Tax but a full exemption is granted and no Council Tax is due to be paid.
You should complete the application form which will provide you with the relevant prompts and information relating to the College/University you are attending. If you are not attending either: Glasgow University, University of West of Scotland, Strathclyde University, Caledonian University, City of Glasgow College, Glasgow Clyde College, Kelvin College, Glasgow School of Art, Glasgow International College or Royal Conservatoire of Scotland you must print off and complete the Proof of student status [145kb] and submit this alongside your application by attaching this to the electronic form or by submitting this by post.
There may be several reasons you will be charged Council Tax:
This depends on who else lives with you, If you are the only non-student in the property you will receive a 25% discount on your bill as long as the full-time student(s), have completed Council Tax exemption/ discount claim form and supplied proof of student status.
If you live with someone who is not a student or who can be disregarded from Council Tax for any other reason you will not receive a discount on your bill. The student will be made non-liable for Council Tax purposes. This means that students are excluded from liability for Council Tax where they share liability for a property with non-students and that only the non-students in a property will receive a bill. The non-students will be responsible for making sure all Council Tax due is paid although they may be to reduce this amount by claiming Council Tax Reduction which is an income based reduction.
Example: A student and two non-students jointly rent a flat. The student completes a Council Tax exemption/ discount form and supplies proof of student status, the student will not be held liable for Council Tax and the two non- students will be billed the full amount of Council Tax due.
This depends on whether or not you are registered with a college/university as a full-time student. If so, you are entitled to claim student exemption/discount. If you are not registered then you will be unable to claim student exemption/discount, however you may instead be able to claim Council Tax Reduction which is an income based reduction.
Your college /university must provide proof that they consider you to be a full-time student during this period.
This depends on what your college/university consider you to be - If you are still considered to be a full-time student by the college/university, then you are entitled to claim student exemption/discount. If you are not considered to be a full-time student you would not be entitled to claim student exemption/discount, however you may be eligible to claim Council Tax reduction which is an income based reduction.
The college /university must provide proof that they consider you a full-time student during this period in order for a Council Tax exemption/discount to be awarded.
If you are moving between courses or college/university there may be a break in your exemption/discount, as you will not be registered as a full-time student with any college or university during the summer period. In this case, no Council Tax Exemption/Discount can be given until you commence your new course.
If you are aged 18 or 19 and have left school/college on or after 1st May after undertaking a course of non-advanced education e.g. Highers or A-Levels, you may be entitled to exemption/discount up until 1st October of that year. Please contact us to apply for this.
Students undertaking Research courses or writing up a thesis or dissertation are only considered to be students for Council Tax purposes where their educational establishment considers that they still fulfil the regulations for being a full-time student.
You will need to let us know of any changes in the occupants of the property to allow us to update the liability. Please submit a new application form to allow us to collect details of this and review entitlement to Exemption/Discount. .