Council Tax Reduction - students

This advice applies to Scotland. See advice for See advice for England, See advice for Northern Ireland, See advice for Wales

Most students sharing accommodation with only other students do not have to pay Council Tax. There are a few situations in which a student may be liable to pay.

If you’re a student and you own the home you’re living in, you are liable for Council Tax. Even if you're liable for Council Tax, you might be:

  • exempt from paying

  • entitled to a discount

  • entitled to a second adult rebate.

If you're a student and you've received a Council Tax bill, you should get advice from your college or student advisory service about whether you:

  • are liable for the bill

  • can apply for Council Tax Reduction.

You can read more about council tax for students in the Benefits for Students in Scotland Handbook, 2024-25 edition, chapter 19, 'Council tax', on the CPAG Welfare Rights website.

If you live with someone who is not a student

If you're a student and you live with someone else who is not a student, for example your partner, they might be able to get a Council Tax Reduction.

If you’re a part-time student

If you're a part-time student and you're liable for Council Tax, you can get Council Tax Reduction if you meet the eligibility criteria.

You can check with your college or university about whether you’re a part-time student.

You can use an online benefits calculator to check how much reduction you might be entitled to. You can find a list of benefits calculators on GOV.UK.

If you’re a full-time student

If you're a full-time student and liable to pay Council Tax, you can only get Council Tax Reduction if you meet certain conditions. 

You can read more about council tax for students in the Benefits for Students in Scotland Handbook, 2024-25 edition, chapter 19, 'Council tax', on the CPAG Welfare Rights website.