It is for the local Council, not the University, to decide whether a student is eligible for Council Tax exemption, although the University will be expected to confirm whether a student meets particular criteria.
To qualify for exemption as a student, the legislation requires that individuals must be undertaking a full-time course of education. This is defined (in brief) as:
- a course which lasts for at least one academic or calendar year,
- on which students are normally required to attend (whether at premises of the establishment or otherwise) for periods of at least 24 weeks in each academic or calendar year, and
- the nature of which is such that a person undertaking it would normally require to undertake periods of study, tuition or work experience amounting to an average of at least 21 hours a week in each academic or calendar year.
- Please note visiting students or occasional students will no longer be exempt from council tax.
Students need to apply for Council Tax exemption using the Bristol City Council form available from (www.bristol.gov.uk/ccm/content/Advice-Benefits/Council-tax/student-discount-form.en ) unless they live in Halls of Residence or University-owned student houses, which are automatically exempt.
The University provides the Council with listings of all full-time students (undergraduate and postgraduate) in November, January and May each year, and so it is not necessary for most students to prove their student status by providing the Council with a Certificate of Full-Time Study. Students can also check themselves if they were included in the listing by logging in to Student Info, clicking on "Term Address" and checking the field "Last Notification Date to Bristol City Council:"
Some groups of students, however, may not be on these lists and may need to separately provide a Certificate of Full-Time Study. This may include students who begin their study at a non-standard time of year, who transfer from part-time to full-time status mid-year, and, in some cases, postgraduate research students who are writing up their thesis but believe that they meet the criteria for exemption above. Postgraduate research students should note that this exemption does not apply to the extra time allowed by the University for writing up the thesis before submission (normally the fourth year for PhD students).
Certificates of Full-Time Study for Council Tax exemption purposes are available from faculty offices or from the International Office (for incoming exchange and study abroad students). Whilst personal tutors, supervisors etc. might want to write in support of their students, such letters will not be taken as official notification of student status.
Postgraduate students will not be eligible for any exemption once they have submitted their theses.
UK students who are not eligible for Council Tax exemption, i.e., because they are part-time, may be eligible for Council Tax Benefit and Housing Benefit. Students should contact the Benefits Department, Council Tax and Housing Benefit Team, PO Box 43, Bristol. BS99 1BF, tel: 0117 9037100, e-mail: benefits_enquiry@bristol-city.gov.uk to find out whether they are eligible.
Part-time students and members of staff registered for a PhD are not eligible for exemption from Council Tax. All students living with other people should check their liability for Council Tax at the start of their tenancy and their responsibility during the tenancy if one person leaves and the vacancy is taken by a non-student.