Student council tax

Council tax when students live with a non-student

Short answer

Full-time students are not counted for council tax. If one adult in the house is not a full-time student, that adult usually pays the bill with 25% off, and in England and Scotland the students cannot be made to pay it. Two or more non-students share the full bill. Students prove their status with a certificate.

Updated 13 October 2026

25%

Off when the only adult counted is one non-student

£0

When everyone in the home is a full-time student

21 hrs

Of study a week, on a course of at least a year, to count as full-time in England

Check your house's discounts Split the bill with housemates

A house where everyone is a full-time student pays no council tax. Add one adult who is not a full-time student and the house gets a bill. Below: who is liable, the discount, HMOs, how to prove student status, what to do if the bill goes unpaid, and the rules in Wales, Scotland and Northern Ireland.

Who counts

Who counts as a full-time student for council tax?

It depends on how long the course runs and how many hours a week it takes. Everything else on this page depends on who is counted.

England: GOV.UK says the course must last at least a year and involve at least 21 hours of study a week. Under 20 and studying up to A level, it must last at least 3 months, with at least 12 hours a week.
Citizens Advice adds that the course runs for at least 24 weeks of the year, and that the hours can be study, tuition or work experience in term time.
Full-time students are disregarded, meaning not counted, GOV.UK says, alongside student nurses, some apprentices and 18 and 19 year olds in full-time education.
Part-time students are counted like any other adult. Citizens Advice says they are liable in much the same way as a housemate who works.

Sources: GOV.UK: Council Tax discounts for full-time students (read 13 October 2026); GOV.UK: Council Tax, who has to pay (read 13 October 2026); Citizens Advice: paying council tax if you're a student (England) (read 13 October 2026)

One non-student

Who pays council tax if one housemate is not a student?

The non-student, with 25% off. The students are left out of the bill.

The house is no longer exempt, so it gets a bill. GOV.UK gives 25% off when the person who pays lives only with people who are disregarded.
Citizens Advice says that person is likely to owe three quarters of the bill, because only one eligible adult is left in the property.
The law makes it their bill alone. Section 6 of the Local Government Finance Act 1992 says that where joint tenants include disregarded students and one person who is not, that person is solely liable (England).
The same goes for couples. Partners who live together are normally jointly liable, but section 9 of the Act does not make a partner liable on days they are disregarded as a student (England).
Scotland: section 75 of the same Act has the matching rule, and mygov.scot says full-time students who share a home with adults liable for council tax may not have to contribute to the bill.

Sources: GOV.UK: Council Tax, who has to pay (read 13 October 2026); Citizens Advice: paying council tax if you're a student (England) (read 13 October 2026); legislation.gov.uk: Local Government Finance Act 1992, section 6 (England and Wales) (read 13 October 2026); legislation.gov.uk: Local Government Finance Act 1992, section 9 (read 13 October 2026); legislation.gov.uk: Local Government Finance Act 1992, section 75 (Scotland) (read 13 October 2026); mygov.scot: Council Tax discounts, exemptions and reductions (read 13 October 2026)

Joint liability

Can students be held jointly liable with a non-student?

Not in England or Scotland. Joint liability only reaches the adults who are not disregarded.

Joint tenants are normally jointly and severally liable for council tax, so each of them can be held responsible for the whole bill, not just a share (section 6 of the 1992 Act). Citizens Advice describes couples the same way: responsible together and individually.
Disregarded students are taken out of that. Section 6 says that on a day when some joint tenants are disregarded and others are not, only those who are not disregarded are liable.
Citizens Advice puts it plainly for a house of students and non-students: the council can only pursue the non-students for payment.
Wales: the wording of the Welsh rule changed on 1 April 2026, and the Welsh Government says the student is not counted while other adults may still have to pay. Ask the council to confirm who it holds liable.
If a bill names a full-time student, send the council that student's certificate and ask it to correct the account.

Sources: legislation.gov.uk: Local Government Finance Act 1992, section 6 (England and Wales) (read 13 October 2026); Citizens Advice: check how council tax works and if you have to pay (England) (read 13 October 2026); Citizens Advice: paying council tax if you're a student (England) (read 13 October 2026); GOV.WALES: Council Tax discounts, disregards, exemptions and reductions (read 13 October 2026)

Two or more non-students

What if two or more of us are not students?

Then there is no 25% discount, and the non-students share the full bill between them.

Citizens Advice says two or more non-students are likely to be liable for the full bill, unless one of them is also disregarded, such as a student nurse.
They are jointly and severally liable, so each of them can be held responsible for the whole amount, not just a share (section 6 of the 1992 Act).
The students are still left out: the council can only pursue the non-students, Citizens Advice says.
If everyone in the home is disregarded but not everyone is a full-time student, for example a student living with a qualifying apprentice, GOV.UK gives 50% off instead.

Sources: Citizens Advice: paying council tax if you're a student (England) (read 13 October 2026); legislation.gov.uk: Local Government Finance Act 1992, section 6 (England and Wales) (read 13 October 2026); GOV.UK: Council Tax, who has to pay (read 13 October 2026)

Shared houses

Does the landlord pay council tax in a student HMO?

Often, yes. In a house in multiple occupation the owner can be liable instead of the tenants.

England: Citizens Advice says the owner, not the residents, is liable for council tax in a house in multiple occupation, and to ask the council if you are not sure whether yours is one.
GOV.UK says the Valuation Office has valued most HMOs in England as single properties for council tax since 1 December 2023. For council tax, a home is an HMO in England if it is rented out by two or more people from separate households.
Wales: from 3 June 2026, the Welsh Government says HMOs are valued as a single property where appropriate, with the owner liable rather than the occupants. It covers licensed and unlicensed HMOs and is not retrospective. In Wales the test is three or more people from separate households (GOV.UK).
Northern Ireland: nidirect says the landlord pays the rates on an HMO, which it defines as a property rented to three or more tenants from two or more families.
If the owner is liable, check your tenancy agreement for whether the rent includes council tax, and ask the landlord in writing if it is unclear.

Sources: Citizens Advice: paying council tax if you're a student (England) (read 13 October 2026); GOV.UK: houses in multiple occupation valued as single properties (read 13 October 2026); Welsh Government: HMO council tax rules from 3 June 2026 (read 13 October 2026); nidirect: rates on rental properties (read 13 October 2026)

Proof

How do students prove they are full-time?

With a council tax certificate from their university or college, sent to the council.

Citizens Advice says councils can ask for evidence, and that your university or college must give you a certificate if you ask, as long as your course ended within the last year.
The certificate shows the university or college's name and address, your full name, that you are or were a student there, and the dates your course started and is expected to end (Council Tax (Discount Disregards) Order 1992).
GOV.UK says you need to apply for a discount or exemption even if you are disregarded, so send the certificates when you register.
Scotland: mygov.scot says to tell the council about your studies when you register for council tax.

Sources: Citizens Advice: paying council tax if you're a student (England) (read 13 October 2026); legislation.gov.uk: Council Tax (Discount Disregards) Order 1992, article 5 (read 13 October 2026); GOV.UK: Council Tax, who has to pay (read 13 October 2026); mygov.scot: Council Tax discounts, exemptions and reductions (read 13 October 2026)

Step by step

How do we set up council tax in a mixed student house?

Five steps, done when you move in rather than when the first bill arrives.

Citizens Advice says your university or college must give each student a certificate if they ask.
GOV.UK's postcode lookup finds the council for the address, and GOV.UK says to apply for a discount or exemption even if you are not counted.
In England, a discount that stops applying must be reported to the council in writing within 21 days (regulation 16 of the 1992 regulations).

Sources: Citizens Advice: paying council tax if you're a student (England) (read 13 October 2026); GOV.UK: find your local council (read 13 October 2026); GOV.UK: Council Tax, who has to pay (read 13 October 2026); legislation.gov.uk: Council Tax (Administration and Enforcement) Regulations 1992, regulation 16 (read 13 October 2026)

1
Get a certificate for each full-time student
Ask each student's university or college for a council tax certificate. Citizens Advice says it must give you one if you ask.
2
Register the house with the council
Find the council with GOV.UK's postcode lookup, use its moving-in form, and name everyone who lives in the house.
3
Send the certificates and claim the discount
With one non-student, ask for the 25% discount on their bill. GOV.UK says you need to apply for a discount or exemption even if you are not counted.
4
Agree how the house covers the bill
The council can only pursue the non-students. If the students will chip in anyway, that is a private agreement between housemates, so write it down.
5
Tell the council when anyone's status changes
Report a course ending, a non-student moving in or out, or a discount that stops applying. In England, a discount that stops applying must be reported within 21 days.

Unpaid bills

What can we do if the non-student does not pay?

The council chases the person who is liable. Anything the students agreed to pay is between housemates.

In England, Citizens Advice says the council can only pursue the non-students for payment, so arrears on the bill are theirs, not the students'.
GOV.UK says to contact the council straight away if you are having trouble paying, and that the council can take action to reclaim debts if payments fall behind.
A non-student on a low income or benefits can apply for Council Tax Reduction. GOV.UK says it could cut the bill by up to 100%, and each council runs its own scheme.
If the house agreed that students would contribute, that is a private arrangement. Put it in writing and keep every payment visible to the whole house.
If a bill or reminder names a full-time student, reply with that student's certificate and ask the council to correct the account.

Sources: Citizens Advice: paying council tax if you're a student (England) (read 13 October 2026); GOV.UK: paying your Council Tax bill (read 13 October 2026); GOV.UK: apply for Council Tax Reduction (read 13 October 2026)

Wales, Scotland and Northern Ireland

Is it different in Wales, Scotland or Northern Ireland?

The core rule holds in Wales and Scotland. Northern Ireland has domestic rates, with no student exemption for a private home.

Wales: a home where everyone is a full-time student is exempt (Class N), and a student's term-time address is treated as their main home for the whole course, holidays included (GOV.WALES).
Wales: when students share with non-students, the student is not counted but other adults may still pay, and if that leaves one counted adult a 25% discount may apply (GOV.WALES).
Scotland: mygov.scot says you do not pay if everyone at the address studies full-time or you live in student halls. Over 20, the test is higher education of at least 21 hours a week on a course of at least 24 weeks a year.
Northern Ireland: there is no council tax. The Department of Finance has said there is no provision in Northern Ireland to exempt a private home from rates because full-time students live there.
Northern Ireland: in a rented home, nidirect says the landlord pays the rates if its capital value is £150,000 or less, or if it is an HMO.

Sources: GOV.WALES: Council Tax discounts, disregards, exemptions and reductions (read 13 October 2026); mygov.scot: Council Tax discounts, exemptions and reductions (read 13 October 2026); Department of Finance (Northern Ireland): FOI response DOF/2023-0471 on rates and student housing (read 13 October 2026); nidirect: rates on rental properties (read 13 October 2026)

Where Taupia fits

How does Taupia help a mixed student house?

It keeps the council tax bill, and who has paid towards it, visible to the whole house.

Taupia asks whether anyone in the house is a full-time student and flags the student and single person discounts that might apply. You apply to the council yourself.
It splits each bill by the rule your house sets, including a council tax bill only one of you is liable for, and shows who has paid. No money moves through Taupia.
It is free, and nothing changes without your approval.

Who pays council tax in a student house

Who lives there	The bill	Who the council can pursue
Everyone is a full-time student	Nothing, once you apply for the exemption.	Nobody.
Full-time students and one non-student	The full charge with 25% off.	The non-student alone (England and Scotland).
Full-time students and two or more non-students	The full charge, unless another adult is also disregarded.	The non-students, jointly and severally.
Full-time students and a part-time student	The full charge with 25% off, if the part-time student is the only adult counted.	The part-time student.
A full-time student and a partner who is not a student	The full charge with 25% off, if nobody else is counted.	The partner who is not a student (England).
A house in multiple occupation	Usually one bill for the whole property.	Usually the owner (England and Wales).

Student council tax FAQ

Students, non-students and council tax

Do I have to pay council tax if I live with students?

If you are not a full-time student, usually yes. The house loses its exemption and gets a bill, and if you are the only adult counted, GOV.UK gives 25% off. Citizens Advice says you are likely to owe the remaining 75%, and in England the law makes that bill yours alone rather than shared with the students.

Are students jointly liable for council tax with a non-student?

Not in England or Scotland. Joint tenants are usually jointly liable, but the Local Government Finance Act 1992 leaves disregarded students out of it, in section 6 for England and section 75 for Scotland. Citizens Advice says the council can only pursue the non-students. In Wales, ask the council to confirm who it holds liable.

What happens if two of us are not students?

You share the full bill. Citizens Advice says two or more non-students are likely to be liable for all of it, unless one of them is also disregarded, such as a student nurse. Each of you can be held responsible for the whole amount, so agree your shares in writing before the first instalment.

Do part-time students pay council tax?

Usually, yes. Only full-time students are disregarded, so a part-time student counts as an adult. Citizens Advice says they are liable much like a housemate who works, so a part-time student living with full-time students is likely to pay the bill, with 25% off if they are the only adult counted.

My partner is a student and I'm not. Who pays council tax?

You do, with 25% off if nobody else in the home is counted. Couples who live together are normally jointly liable, but in England section 9 of the Local Government Finance Act 1992 does not make a partner liable on days they are disregarded as a student. Send the council your partner's student certificate.

How do I prove I'm a full-time student for council tax?

Ask your university or college for a council tax certificate. Citizens Advice says it must give you one if you ask, as long as your course ended within the last year. The certificate shows when your course started and is expected to end. Send it to the council when you register, and keep a copy.

Do students pay rates in Northern Ireland?

Northern Ireland has domestic rates, not council tax, and the Department of Finance has said there is no provision there to exempt a private home from rates because full-time students live in it. In a rented home with a capital value of £150,000 or less, nidirect says the landlord pays the rates, not the tenants.

Related guides

Council tax and the rest of the house's bills

Check the house's discounts first, then agree how the bills are split and whose name each one is in.

Start here

Student council tax exemption and discount checker

Recommended

Who counts as a full-time student, how to claim the exemption, and a checker for every other discount.

Official references

Split the bill the way your house agreed

Taupia flags the student and single person discounts that might apply, splits each bill by your house's own rule and shows who has paid. You apply to the council yourself. No money moves through Taupia, it is free, and nothing changes without your approval.

Set up your student house Taupia for student houses