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.