Council tax

What is Council Tax?

Council Tax is set by and payable to local councils as a contribution to cost of the services that they provide. The Council Tax bill for a dwelling depends on it's value and the number of adults living there. Some dwellings are exempt, which means that no Council Tax is payable and there will be no bill for the dwelling. In other cases certain people are disregarded when counting the number of adults in a dwelling and there may be a reduction in the bill.

The Scottish Executive publishes a guide for students to Council Tax in Scotland. Further information for international students is available from UKCISA 

How does the Council Tax affect Students?

To qualify for exemption as a student you must be undertaking a  course of education. 

This is defined as a programme of study:-

• on which students are normally required to attend  for a period of at least 24 weeks in the academic year and
• would ordinarily require, in the opinion of the University, a student undertake tuition, study or work experience amounting to an average of 21 hours per week.

All full-time registered students will normally qualify for exemption as a student provided they are required to attend their programme of study for at least 24 weeks in the academic year.    Students on full-time programmes of study who are repeating years on a part-time or "exams only" basis can also qualify for exemption if the repeating year is consecutive, i.e. immediately following a full-time year of study with no break in attendance at university.

Students who are registered with the University as part-time but who are registered for courses which add up to more than 60 credits may also qualify for exemption, as this credit load equates to 21 hours per week, and as long as they are normally required to attend  for a period of at least 24 weeks in the academic year.

Postgraduate research students who are in their writing up year can qualify for exemption from Council Tax if they meet the criteria outlined above.   These students should follow the instructions in steps 1 to 3 below  to obtain their exemptions. 

University Halls of Residence are exempt from Council Tax, which means that students who live there will not have to prove their student status.

Students living elsewhere than in a University Residence may be asked by the Council to prove their student status (e.g. in order to prove that at property where all residents are full-time students is entitled to exemption or to apply for a discount on the Council Tax bill where there are less than two adult residents in a property).

If you are in any doubt whether you are liable for Council Tax or whether the property you live in may be eligible for exemption or a discount please contact your local Council Tax Office.

Proof of Student Status

STEP 1: Request an application for exemption, often referred to as a "Council Tax Discount Form", from your local council tax office.

The contact details for Glasgow City Council are:
The Council Tax Office
45 John Street
Glasgow G1 1JE
Phone: 0845 600 8040
E-mail: students@fs.glasgow.gov.uk

Students living in the Glasgow City Council area can download student exemption and student discount application forms from the following web page, Glasgow Council Tax Forms. Students outside of Glasgow may use the links in the right column.

STEP 2: Get your exemption form authorised by bringing it into the Service Desk on level 2 of the Fraser Building together with your student id card. Alternatively, write your student number on the top and post it to:

Student Service Enquiry Team, Fraser Building
University of Glasgow
Glasgow G12 8QQ

Once we have authorised it we will post it back to the address on the exemption form.

STEP 3: Send the authorised exemption form back to your local council tax office. You are advised to keep a copy of the exemption form in case it goes missing and your local council asks you to provide another copy. If you are sharing with other students it is best to send all the completed exemption forms back together for faster processing.

The Registry can also issue you with a certificate free of charge confirming your status as a student for Council Tax purposes, which can be obtained by visiting the Service Desk on level 2 of the Fraser Building . However some local authorities prefer their own council tax discount forms and may not accept the certificate issued by the Registry.

Other Information

Because of the personal nature of the information that exemption/discount forms and certificates of student status contain, they can only be requested by third parties (e.g. flatmates, landlords, parents) if the student to be named in the exemption/discount form or certificate of student status has given his/her prior written consent. Third parties who collect a certificate should bring proof of consent (a signed note giving full details of identity or the student card).

Under Council Tax legislation you are required to inform your local authority Council Tax Office if you cease to be eligible for a discount or exemption.