Council tax

This is a brief summary on council tax for students at university. The council tax rules are not always straightforward, so if you are in doubt, always ask for further clarification. Search MySurrey Help for further advice and support.

What is council tax?

Council tax is a compulsory state contribution applied to a domestic property, which is collected by your local authority or borough council. Money received through council tax is used to provide services for the people who live in the area, for example, bin collection and road maintenance.

Council tax is applied to properties, and the people living in that property have an obligation to pay. The amount you pay will depend on the value of the property you live in.

Please note that legislation may be subject to change and it is advisable to always refer to the general government guide for confirmation of the current rules.

Your council tax obligation as a student

Full-time students who live on their own are not expected to pay council tax. You still need to provide proof of your student status to your local authority.  

Who is a full-time student for council tax purposes?

To count as a full-time student, your course must:

  • Last at least one year
  • Involve at least 21 hours of study per week.
How can I demonstrate that I am a full-time student?

You can request a 'Council Tax Student Exemption Certificate' letter on the Surrey Support 'University Letters' page.

Here you will be able to request a 'Confirmation of Registration' letter which will confirm your start date, your expected end date and the name of the course you are studying. You will be able to use this to apply for the exemption on the Guildford Borough Council website.

Exemptions and reductions for students

Here are the answers to some frequently asked questions.

How can I claim exemption?

You need to register for council tax with your local authority first to claim exemption.

If you study at the University of Surrey and live in the following postcode areas – GU1, GU2, GU3, GU4, GU5, GU7, GU8, GU12, GU16, GU10, GU23, GU24, KT23, KT24 – Guildford Borough Council can confirm your student status with the University and process your exemption immediately.

Guildford Borough Council can only access this information from the University if you ticked the opt-in box when you registered at University self-service online. If you did not opt in, then it is quick to change by logging back in and ticking the box.

For students living elsewhere, you will need to request a ''Council Tax Student Exemption Certificate'' on Surrey Support.

When should I apply?

You should apply as soon as your course starts. You only have one month from the start of the academic year to submit an exemption certificate to your local authority.

What happens if I live in University halls?

University halls of residence are “exempt dwellings”. This means that you do not have to pay council tax for any period while living in them.

What happens if I live with other students?

If you live with other full-time students in the household, you will not be required to pay council tax. However, you will all need to provide proof that you are full-time students to the local authority.

What if I am a part-time student?

As a part-time student, you are expected to pay council tax as you do not qualify for an exemption letter/certificate. You may qualify for council tax reduction, which could cover all or some of your council tax liability if you have a low income. You will need to liaise directly with your local authority to see if you can apply for a reduction.

How do I apply for council tax reduction?

If you are on a low income, meet residence rules and are liable for council tax, you should contact the local authority to check your eligibility for council tax reduction, or a second adult rebate.

These are means-tested so any amount paid will depend on your household income and who lives with you. In some circumstances, even if you’re entitled to council tax reduction, you may be better off claiming second adult rebate. For more information you can check the Citizens' Advice site

What happens if I live with non-students?

If you live with one other adult who is not a full-time student, you will be liable for council tax. However, you should still provide proof that you are a full-time student to your local authority so that a 25% discount can be applied to your bill.

If you live with more than one non-student, the 25% discount will not apply, and the full charge will be made for the property.

What if I am on a placement or professional training year?

Placement students are still full-time students. You must provide your local authority with a council tax exemption letter/certificate as you have done in other years.

What happens if I am a visiting student?

If you are studying at the University for less than an academic year you may be eligible for council tax exemption. You need to provide your local authority with a document confirming your student status both at Surrey University and your home university.

What happens if I am a long-distance learner?

If you are a distance learner, you may qualify for a council tax reduction if what you are studying constitutes a full-time course. Prior to 2011, a student needed to “attend” a course of education to meet the full-time requirement whereas post-2011, following a change in legislation, a student only needs to “undertake” a course of education.

However, the University of Surrey only offers part-time long-distance courses which do not qualify for council tax exemption.

What happens if I am a full-time student with “assessment only” status?

If your course itself is still full time you can still apply for an exemption letter/certificate from the University.

What happens if I am on suspension from studies?

If you suspend your course or take time out of your study (for example due to family commitments or an illness) but remain registered as a full-time student because you intend to return, you retain the same rights as other full-time students for council tax purposes.

International students

International students are also exempt from paying council tax and should follow the same procedures as other full-time students.

However, be aware that if you arrive in the UK before you enrol, or stay on after your course ends, you will be liable to pay for these periods.

If you live with your spouse or civil partner who has permission to stay as your dependant, you are both exempt. In addition to your exemption letter/certificate you should also send a photocopy of the visa in your spouse or civil partner’s passport to the local authority, showing that their visa gives them no right to public funds.

Postgraduate students

What is my council tax liability as a postgraduate student?

You may have difficulty proving that you are a student for council tax purposes if your study, tuition or work does not take place on the University campus. However, you can request a letter from the University to confirm your course details for the local authority to consider.

Am I liable for council tax as a postgraduate full-time student?

If your course satisfies the “full-time” criteria for council tax purposes, you are exempt from paying council tax.

Am I liable for council tax as a postgraduate part-time student?

Yes. Part-time students are not exempt from council tax liability.

Am I liable for council tax if I am a postgraduate taught/research in my writing up period?

The University can issue a letter upon your request, specifying your course start, end date and the writing up period (if needed). It will then be up to the local authority to decide if they issue the exemption or not.

Part-time students and others

What happens if I re-take credits on a part-time basis?

If you were enrolled on a full-time course but have been told by the University that you need to retake credits on a part-time basis, the university will still consider you as a full-time student. However, it will be the local authority that decides whether you are exempt.

I am due to enrol on another course, what happens in the summer?

The exemption letter/certificate only covers you for the duration of your degree. If your degree is complete, then your exemption ends too. You therefore will not be covered during any summer break prior to starting another course.

I am a final year student but must defer/resit in the summer. Will my council tax exemption be extended to cover this?

No. Final year students with work to submit after June are not considered to be in attendance as full-time students are.

What should I do if I receive a council tax bill even though my household is exempt?

Don’t panic! Apply for an exemption by contacting your local authority. There is more information above.