1. What is council tax
Council tax is a tax on residential dwellings and is paid to the local authority. There is one amount to pay and one bill for each dwelling, unless it is exempt from council tax. A ’dwelling’ includes a self-contained flat.
Each dwelling is allocated a valuation band from A to H, based on property values in 1991 (2005 in Wales). The amount of council tax is lowest for those in Band A.
Some dwellings are exempt from council tax. If a property is exempt, there is no council tax to pay for anyone who lives there or for a non-resident owner. There are also exemptions specifically for students (see
here).
Properties occupied solely by students are usually exempt, and the local authority receives additional funds from central government instead of the council tax that would have been paid. Students who share with non-students are also exempt from paying council tax, although the property itself is not exempt.
If you are a student and you are liable, the amount you must pay may be reduced if you are eligible for council tax reduction (see
here) or a second adult rebate (see
here).