Chapter 25: Council tax
This chapter covers:
1. What is council tax (below)
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. It
does not apply in Northern Ireland.
– You do not pay council tax if you are under 18.
– Most full-time students do not pay council tax.
- Apprentices are exempt from council tax.
– Full-time and part-time students who are liable to pay council tax may be able to get help in the form of a council tax reduction.