Full-time students are exempt from paying Council Tax. If all adults in a property are students, then the property as a whole will be exempt from Council Tax. Where a student resides with a non-student adult, the property will attract a 25% Council Tax discount. The student is not legally liable to pay Council Tax.
For students not resident in University accommodation, a list is provided to local councils (Dundee, Angus, Perth and Fife) to allow the appropriate exemption to be claimed. These lists are produced after the start of each semester.
For those students who commence studies out-with standard semester dates, a Council Tax Exemption Certificate may be obtained from The Registry. This service is automatically provided for all eligible students UNLESS a student indicates they do not wish to claim exemption from the payment of Council Tax. If you do not intend to claim the exemption you should confirm this by ticking the 'opt out' box on the matriculation schedule. Those students whose semester address is elsewhere should contact their local authority for the appropriate form and submit it to the Registry for confirmation.
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