7. Council tax
Some dwellings are exempt from council tax. If the dwelling is exempt, there is no council tax to pay for anyone who lives there or for a non-resident owner. There are two main ways in which students are exempt from paying council tax.
•The accommodation they live in may be exempt.
•They may not be liable to pay any council tax.
If neither of these applies, they may be able to reduce their council tax bill.
•They may be able to get a discount.
•They may be able to get a council tax reduction or a second adult rebate.
Educational institutions may provide local authorities with lists of full-time students attending courses and, if requested, they must issue a letter to a student establishing their status. Some institutions have been known to charge for this letter and you should argue that this is inappropriate. Students should inform council tax offices of their status to obtain an exemption or reduction.
For more information about students and council tax, including the definition of full-time students, see CPAG’s Benefits for Students in Scotland Handbook at .