Council Tax exemption and discounts for students and young people

Households where all residents are full-time students don't have to pay Council Tax. Where some residents are students, you may be eligible for a discount.


If you're a student living on your own, or with others who are also full time students, you may be exempt from paying Council Tax.

If you are the only person in a household who is not a student, you could qualify for a 25% Council Tax discount. Where there are at least two adults living in the property who are not students, no discount is available.

To qualify your course must:

  • be provided by a recognised university or college
  • require attendance for at least 24 weeks in the academic year
  • require attendance of 21 hours or more a week

Open University students can apply if their course meets the study criteria.

Students aged under 20

Persons aged under 20 are defined as students if their course:

  • involves more than 12 hours attendance a week for 3 months or more up to Higher Scottish Certificate of Education level
  • is not a correspondence course, evening class or connected to their job

Foreign language assistants

Foreign language assistants who apply for Council Tax exemption must be registered with the Central Bureau for Education Visits and Exchanges.

Student nurses

Student nurses qualify for exemption if they meet the following criteria:

  • they attend a course at a college of nursing or midwifery, or a college of health established by a health board or a regional or district health authority
  • the course, if successfully completed, leads to their registration on any of parts 1 to 8 of the register maintained under section 10 of the Nurses, Midwives and Health Visitors Act 1979 for the first time

Download a student nurse council tax discount claim form

School and college leavers aged 18 or 19

If you're under age 20 and were at school or college on 30 April but left before 31 October you'll not be counted as an adult for Council Tax purposes until 1 November of the same year.

Download a Council Tax discount claim form

All residents under age 18

If all residents in your household are under age 18, no Council Tax is payable.

Child benefit discount

If you live with an 18- or 19-year old for whom Child Benefit is paid, you could be eligible for a 25% discount.

Apply for a Child Benefit discount