Chapter 25: Council tax

– 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.