Chapter 20: Council tax
This chapter covers:
1. What is council tax (
here)
2. Who pays council tax (
here)
3. Council tax reduction (
here)
4. Second adult rebate (
here)
Basic facts
– Council tax is a local tax on residential dwellings.
– You do not pay council tax if you are under 18.
– Students sharing accommodation solely with other students do not pay council tax.
– Students sharing accommodation with non-students usually do not pay council tax.
– Students who own the home in which they live are liable, but may be exempt or get a discount or second adult rebate.
–
Part-time students can apply for a council tax reduction. A full-time student liable to pay council tax can apply for a council tax reduction in some circumstances.