Council Tax for Students 2026 - Full Exemption and Mixed Household Rules

The Three Scenarios

What Counts as a Full-Time Student?

For council tax purposes, a full-time student must be enrolled on a course at a prescribed educational establishment that:

• •Lasts for at least one academic or calendar year
• •Requires attendance or study of at least 21 hours per week for at least 24 weeks per year

This includes most undergraduate and postgraduate students at universities. It also includes many students at further education colleges, nursing and midwifery students, and some apprentices on structured programmes.

Part-time students do not qualify. Distance-learning students who are studying fewer than 21 hours per week do not qualify. PhD students who have finished taught courses and are in the write-up phase may or may not qualify depending on whether their university still considers them enrolled on a full-time programme.

Student Exemption Certificates

To claim the exemption or the disregarded-student status, you need a certificate from your university or college confirming that you are a full-time student. This is typically available through your student portal (sometimes called a 'council tax exemption letter' or 'student status certificate'). Most universities provide this on request within a few days.

Submit the certificate to your local council along with an exemption application. The exemption is usually applied retroactively to the start of your course or the start of your tenancy, whichever is later. Make sure you apply promptly at the start of each academic year; councils sometimes issue bills in error and you need to respond quickly.

Term-Time vs Holiday Rules

The student exemption applies year-round, not just during term-time. If you are a full-time student, you are disregarded throughout the year, including during holidays. A property occupied only by full-time students is exempt throughout the year, including summer vacation.

If you leave your course (withdrawal or interruption of studies), you lose the disregarded status from the date of withdrawal. You must notify your council promptly. Some courses allow temporary interruption; check with your student services office whether an interruption affects your council tax status.

International Students

International students studying on a full-time basis at a prescribed educational establishment in the UK qualify for the same council tax exemption as domestic students. The rules are identical: the course must be full-time (21+ hours per week, 24+ weeks per year). Student visa status does not affect the exemption.

If an international student's partner or family member is also in the UK on a dependent visa and is not enrolled on a qualifying full-time course, they do count as a resident for council tax purposes. This can result in the household losing the full exemption.