Council Tax and Students: What Renters Need to Know in Scotland

Many renters across Scotland wonder about their council tax responsibilities, especially if they are students or live with students. Understanding how council tax works for students can help you budget better and ensure you’re not paying more than necessary. This guide explains the rules, exemptions, and steps you should take to manage your council tax as a student renter in Scotland, with a focus on using official resources and current legislation.

Who Is Liable for Council Tax in Scotland?

In Scotland, council tax is usually paid by the people living in a residential property, whether they rent or own it. However, the situation changes if the property is solely occupied by students, or if only some of the residents are students.

• Full-time students living alone or only with other full-time students are generally exempt from paying council tax.
• If there are both students and non-students in the property, a discount or partial liability may apply.
• Landlords are not responsible for council tax unless a property is unoccupied or is a House in Multiple Occupation (HMO) with all residents as students.

The terms in your tenancy agreement and your official student status are key to determining liability.

Council Tax Exemptions for Students

Full-time students in Scotland can benefit from a council tax exemption if:

• They are enrolled on a qualifying course of education at a recognised institution
• The property is only occupied by full-time students

You are usually considered a full-time student if:

• Your course lasts at least 21 hours per week for a minimum of 24 weeks in the year
• Your university or college provides official confirmation of your status

If you share with non-students, the liability may change. Typically, the non-student pays, but the property may still get a 25% discount if only one non-student adult lives there.

How to Apply for a Student Council Tax Exemption

As a student renter, you cannot assume exemption—you need to formally apply to your local council. You will generally need:

• Your proof of student status (usually available from your university's registry)
• An exemption or discount application from your local council

Each council has its own procedure. For most, you must complete an online or paper form and submit it along with your student certificate.

Official Form Example: Council Tax Exemption Application

• Form name: Council Tax Exemption or Discount Application
• When to use: When you move into a property as a full-time student or your household composition changes.
• Where to find: Most councils offer an online Council Tax exemption or discount form. For example, see Glasgow City Council Council Tax for Students.

A practical example: If you and three friends start a private rental tenancy and all are full-time students, you should each get a student status letter from your university and submit them with your council’s exemption form. If one of you isn't a student, you may still get a 25% discount instead of a full exemption.

What If My Exemption or Discount Is Refused?

If your local council refuses your application or you are billed in error, you have the right to request a review or appeal. The process usually goes as follows:

• Write to your council, explaining why you believe you are exempt or entitled
• Include any supporting evidence (such as student certificates)
• If your council does not resolve the issue within two months or you disagree with the decision, you can appeal to the Scottish Assessors Association (SAA) Valuation Appeal Committee

Make sure to reply promptly to any letters and to keep copies of all correspondence.

Which Tribunal Handles Council Tax Disputes?

In Scotland, council tax valuation appeals and certain disputes are handled by the Scottish Assessors Association Valuation Appeal Committee. For disputes about tenancy, repairs, or eviction, go to the First-tier Tribunal (Housing and Property Chamber).

For all council tax matters, refer to your local council for guidance on exemption eligibility and the appeals process. Specialist legal advice is always recommended if your case involves complex rights or discrimination.

Relevant Scottish Tenancy Legislation

Council tax rules for tenants are influenced by the Local Government Finance Act 1992 and tenancy rights are covered in the Private Housing (Tenancies) (Scotland) Act 2016.

FAQ

1. Do full-time students in Scotland have to pay council tax?
   No, if you are a full-time student and live either alone or only with other full-time students, you will usually be exempt from council tax.
2. What if I live with someone who isn't a student?
   In this situation, your household may qualify for a 25% discount on council tax, but the non-student will usually be responsible for the bill.
3. How do I prove I am a student?
   You must provide your local council with a certificate of student status from your university or college. This is usually required as part of your exemption application.
4. Can landlords charge council tax to student tenants?
   Generally, landlords are not responsible for council tax if the tenants are liable, unless the property is unoccupied or is an HMO with all students.
5. What should I do if I've been wrongly charged?
   Contact your local council immediately with evidence of your student status, and follow the appeals process if necessary.

Conclusion: Key Takeaways for Student Renters

• Most full-time students renting in Scotland are exempt from council tax.
• You must apply to your local council with proof of your student status—exemption is not automatic.
• Mixed households of students and non-students usually receive a discount, not a full exemption.
• If you have problems, there are clear steps to dispute council tax decisions and official bodies can help.

Understanding your rights as a student renter can help you prevent unnecessary council tax bills and stay in control of your household finances.

Need Help? Resources for Renters

• Mygov.scot Council Tax Guide – Official overview and council tax tools for Scotland.
• First-tier Tribunal for Scotland (Housing and Property Chamber) – For tenancy and housing disputes.
• Scottish Assessors Association Council Tax Appeals – Guidance on council tax appeals and disputes.
• Your local council’s website – For council tax exemption forms, contacts, and local guidance.

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1. See Scottish Government council tax student discount and exemption guidance: Council Tax Discounts and Exemptions for Students
2. Official tenancy legislation: Private Housing (Tenancies) (Scotland) Act 2016
3. See the Local Government Finance Act 1992 on council tax liability: Council Tax Legislation
4. Scottish Assessors Association appeals: SAA Council Tax Appeals
5. First-tier Tribunal (Housing and Property Chamber): Official Site

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