Student

Students may be entitled to discount or exemption.

For Council Tax purposes, a student is an adult (i.e. a person aged 18 years or over) undertaking a full time course, involving at least 21 hours of study each week attached to a UK educational establishment.

The following discounts and exemptions are available:

  • Occupied solely by students: for these properties, an exemption may be awarded. If a student’s spouse or dependent is not a British citizen and lives in the property there may also be an entitlement to exemption. The non-British citizen must be prohibited from working or claiming benefits.
  • Occupied by students and non-students: if more than one adult lives in the property and all but one is a student, a discount of 25% may be awarded.
  • Unoccupied but previously occupied by students: this exemption is for a maximum period of 4 months. It will only be granted if the property is to be re-occupied by students.
  • Unoccupied but owned / leased by student living elsewhere: if a student lives elsewhere while undertaking a full-time course of education, exemption may be awarded.

Confirmation of student status must be given by the university/college attended by the student.

Student Application Form (pdf)

Contact Us

Customer Contact Team

ctaxweb@moray.gov.uk

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