Guide to Council Tax

Legislation passed by the Scottish Parliament in May 2001 means that full time students are no longer liable for payment where they share liability for the council tax withh1. Who is defined as a student?

• A full time student in Further or Higher Education
• A student nurse on Project 2000
• A student under 20 in non-advanced education
• A foreign language assistant

  What properties are exempt?

• Properties occupied solely by students are completely exempt. This includes halls of residence and shared flats and houses as long as all residents are students.
• Also properties such as those occupied solely by persons under the age of 18.

  Are students exempt from payment?

Many students will live in exempted properties, and no council tax will be payable for the property in which they live. Students will not be liable for council tax whereas other persons they live with may be liable. Part-time students and those who own their property may become liable for the council.

Who is liable for payment?
The bill for each property will be sent to the person or persons with the most interest in the property. There is a pecking order which goes from owner occupier to resident tenant or sub tenant. Joint owners or Joint tenants will be jointly liable for the bill.
However students will not be held jointly liable for the council tax with non students and local councils cannot therefore pursue full time students for payment in these cases.
Tenants in properties that are covered by different leases, e.g. bedsits, are not liable, the landlord remains liable in these situations. However it is likely they will increase the rent to cover this cost.

Which students are liable?

Part-time students and students who own the property in which they live may still become liable for council tax. (See Rebates - Council Tax benefit for moreh1. How much will the bill be?
This depends upon the charge from your local authority and the value of the property according to the valuation bandings.
For more information on the bandings click here for the link to Glasgow City Council budget report this year which should give you a guide to the council tax.

Rebates

There are four ways in which the council tax bill can be reduced or discounted

1 Disability

If a person is substantially and permanently disable, the council may reduce the property banding by one band. This is not available to band A properties.

2 Discount

The council tax level assumes that 2 adults live in each property. If only one adult lives there, there is a 25% discount and if the property is unoccupied then a 50% discount applied. Students are not counted in any of these calculations and are for all intents and purposes invisible when calculating such discounts.

3 Single adult rebate

This allows a liable person to claim a rebate based on the circumstances of a second adult who lives with them and is on a low income. Students may claim this rebate if they find themselves liable.

4 Council Tax Benefit (CTB)

This is run by the DSS (Department for Social Security) and is available to persons who are unemployed or on low income. Most full time students are not entitled to claim this benefit but part time students, lone parents, disabled students and couples with dependant children can claim CTB. Those on low income or income support can receive a 100% reduction on their share of the bill. Again students are invisible in these charges.

Glasgow City Council Tax Enquiry line is available on: 0845 600 8040. If you have any further queries regarding Council Tax, contact ask@theunion.strath.ac.uk