Advice - Council Tax

Advice Council Tax This information is accurate as of March 2016

1

Council Tax What is Council Tax? Council tax is a charge on residential properties collected by the local authority to fund services and amenities such as libraries, rubbish and recycling collection and leisure facilities.

There is one amount to pay which is determined by the value of the property, and one bill for each dwelling, unless it is exempt from council tax. Properties occupied solely by students are usually exempt.

Students who share with non-students are also exempt from paying council tax.

Student halls of residence are automatically exempt.

Some students are liable however the amount may be reduced if you are eligible for council tax reduction.

Who is eligible for a council tax exemption?

A property is exempt from council tax if everyone who lives there falls into at least one of several categories, including: • 20 or over in non-advanced or higher education, studying full time for at least 21 hours a week at least 24 weeks each academic year • Under 20 in non-advanced education, studying more than 12 hours a week • Under 20 in higher education • Children under 18 years old • Anyone aged over 18 for whom child benefit is payable • A student’s overseas partner (if they entered the UK on a visa that denies the right to work or claim benefits, or if they have the right to work but not to claim benefits).

• Live-in carers who look after someone who isn’t their partner, spouse or child

http://www.goldsmithssu.org/advice

This information is accurate as of March 2016

2 How to claim your exemption

You will need to provide evidence for your local authority that you are a student.

Each local authority will have a slightly different procedure so check their website or phone them so find out what they require.

Goldsmiths is required to provide you with a ‘Council Tax Exemption Certificate’ or a Confirmation of Student letter.

You can get these from the Student Centre.

Postgraduate students Full-time postgraduate students are regarded as ‘students’ for council tax purposes so the same procedures apply.

Postgraduate research students ought to also be regarded as students for council tax purposes unfortunately they can have issues securing their council tax exemption. Legislation explicitly states that study doesn’t need to be at the student’s institution so be reassured it is your entitlement. Such refusals have been successfully challenged, notably in an appeal in Kent. The Council Tax (Discount Disregards) Order 1992 is the relevant legislation.

PhD students can have difficulty securing exemptions during thesis writing up time after the formal end of their course. Some local authorities are sympathetic and are willing to extend student status whereas others have been known to regard these students as liable.

Goldsmiths provides exemption letters for PhD students who are writing up, however it is at the council’s discretion as to if the student is exempt under their guidance. This can be challenged.

You can get exemption letters from the Student Centre.

http://www.goldsmithssu.org/advice

This information is accurate as of March 2016

3 What if my property is liable for council tax?

A property would be liable if, for example, three adults lived there and two were full-time students and one wasn’t. In this case, the two students would not be liable, but the non-student would be. When there is only one liable person in the property, they can apply for a 25% discount and if their income is low enough and they meet certain criteria, they may be able to receive a council tax reduction.

The one situation in which a full-time student can be liable is when they have a higher ‘interest’ in the property and share with someone who isn’t a student.

For example, if you own your property and are a full-time student, but sublet a room to a non-student, the property becomes liable, and since you have the higher interest in the property, you’re the liable person.

Council Tax Reduction Council tax reduction is administered by the local authority and helps people to pay their council tax.

Local authorities have had the discretion on how to run their own schemes however there is a ‘default scheme’ which has been adopted by a large number of local authorities.

Most full-time students do not need to claim help as they are not liable for council tax however if you are liable, you may be able to get council tax reduction, depending on your local scheme and circumstances.

For information about what is offered the London Borough of Lewisham, click here: https://www.lewisham.gov.uk/myservices/counciltax/reductions/ Pages/council-tax-for-students.aspx

Contact Us

Visit us on the Goldsmiths Students’ Union website and click on Advice or contact us via e-mail: advice@goldsmithssu.org. http://www.goldsmithssu.org/advice

This information is accurate as of March 2016