Council Tax help

Is an all-student house exempt from Council Tax?

A home occupied entirely by full-time students is exempt from Council Tax under the Class N exemption. That means no Council Tax is due for as long as only students live there. You apply to your council with a student certificate for each resident.

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The Class N exemption is different from the student disregard for individuals. Where every adult in the property is a full-time student, the property itself is exempt, so there is no charge rather than a discounted one. This commonly applies to shared student houses and halls.

Each occupier usually needs to provide a Council Tax exemption certificate from their university or college. If one resident is not a student, the exemption no longer applies and the household moves to a discount instead, depending on how many countable adults remain.

Problems often arise over the summer or when one tenant graduates or leaves, as the household can stop being all-student even if everyone is still around. Keep the council informed of changes, and check whether anyone losing student status qualifies for a different reduction.

How to claim the all-student exemption

  1. Collect certificates. Ask every resident to obtain a Council Tax student certificate from their institution.
  2. Apply for Class N. Submit the certificates and request the all-student exemption on your council website.
  3. Report any changes. Tell the council immediately if a non-student moves in or someone finishes their course.
  4. Keep records. Hold copies of the certificates and exemption confirmation in case the council reviews the home.

Key figures (official sources)

Frequently asked questions

Who pays Council Tax in an all-student house?
If the Class N exemption applies, no one pays while the home is occupied only by full-time students and the exemption is in place.
What if one housemate is not a student?
The full exemption ends. The home is then assessed with the non-student counted, which usually results in a single adult discount rather than no charge.
Does the exemption continue over the summer?
It can, provided everyone remains a full-time student under the course rules. Problems arise when someone finishes their course, so tell the council of changes.
Do we each need a certificate?
Yes. The council normally wants a student certificate for every adult resident to confirm the household is entirely students.

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