- If all adults in a household are either full-time students or SMI, the property is exempt from Council Tax.
- If one adult is a full-time student and the other is SMI, the household is also exempt.
Students at the University of Portsmouth or the University of Southampton must give their student number. Students at other schools must get a student exemption certificate from their registrar.
Once we get all the student proof, we can consider giving a Council Tax reduction.
If there is a time when not all tenants are full-time students, tenants with a joint tenancy will have to pay Council Tax. In the UK, when tenants sign a joint tenancy agreement, they are considered jointly and severally liable for Council Tax. This means:
- Each tenant is individually responsible for the full amount of Council Tax, not just their share.
- The local council can pursue any one or more of the tenants for the full amount, regardless of who is a student and who is not.
How Student Disregard Works
Full-time students are disregarded for Council Tax purposes, which means:
- They do not count when the council calculates how many adults live in the property.
- If all tenants are full-time students, the property is exempt from Council Tax.
- If one or more tenants are not full-time students, the exemption no longer applies, and the property becomes liable for Council Tax.
However, disregarded does not mean exempt from liability in a joint tenancy. If the council issues a bill, it goes to all tenants jointly, and they must sort out among themselves who pays what. The council doesn’t split the bill based on student status.