A property that is wholly occupied by full time students will be exempt from Council Tax.
When the student signs a tenancy agreement, they will be liable for Council Tax from the start date of that agreement and provided they are full time students, and the Council is in receipt of proof of studies, exemption will be applied to the account for the duration of the full time course of education.
Liability for Council Tax will start from the date of the tenancy agreement to the end date of the agreement unless the landlord of the property accepts an early release to the tenancy and proof of this is provided to the Council
What happens if the courses ends before the tenancy end date?
If the property is left unoccupied but furnished, a 100% charge will be payable from the end of the students course until the end of the tenancy agreement.
If the student remains in the property after the end of their course, and they are the sole occupier, a 25% single occupancy discount will be applied to the account and a 75% charge will therefore be payable from the end of their full time course. If the student subsequently vacates the property before the end of their tenancy, a 100% charge will be payable from the date they vacate until the end of their tenancy agreement.
If more than one person remains in occupation of the property and both their courses have ended, a 100% charge will be payable until the end of their tenancy.
If more than one person has signed a tenancy agreement to occupy the property, for example if they have each signed a separate tenancy agreement, in this situation the property is classed as a house in multiple occupation and the landlord/owner of the property is liable for the Council Tax. This means that if the occupiers are all final year students, the landlord will be liable for any Council Tax due from the end of their student courses until the end of their tenancy agreements.
However, if the occupiers have all signed just one tenancy agreement with several names on, this is a joint tenancy agreement and all the occupiers are therefore jointly and severally liable for the Council Tax. If the occupiers are all final year students, they will all be liable for any Council Tax that becomes due from the end of their courses until the end of their tenancy agreement.
Last updated: 22 February 2021