COUNCIL TAX EXEMPTION
Council tax is set by local authorities to help pay for certain services they provide, such as schools, rubbish collection, roads and street lighting. In Scotland it also includes a charge for water and sewerage.
Students may be eligible for exemption status or a discount on their council tax bill depending on their living arrangements and circumstances.
Exemption status is not automatically awarded unless you are living in University of Glasgow accommodation.
In order to apply for exemption from your local authority you will need to provide them with confirmation of your student status from the University, and confirmation of your property details.
Council Tax Exemption / Discount if you live in Glasgow
Take a look at our guide explaining how you can make sure your record is set up to support your application
How to Opt Into Council Tax Exemption
Once you've done this, you can apply for your council tax exemption / discount via the Council's website here:
Glasgow Council Tax Student Exemption / Discount application
Exemption Criteria
Students are generally eligible for exemption status or discount providing they meet the following criteria.
- Fully registered and enrolled on an award bearing programme
- Studying more than 21 hours per week and at least 24 weeks throughout the academic year
- Enrolled on at least 63 credits for the academic year
Eligibility categories are based on established Glasgow City Council and other local authority regulations. The University of Glasgow do not set exemption criteria or determine eligibility.
Please check the table below to confirm if you are eligible for exemption status or discount.
| Type of Student | Eligible |
|---|---|
| Undergraduate - Full Time | Yes |
| Undergraduate - Part Time, Enrolled in Over 63 Credits | Yes |
| Undergraduate - part Time, Enrolled in Under 63 Credits | No |
| Postgraduate Taught - Full Time | Yes |
| Postgraduate Taught - Part Time, Enrolled in Over 63 Credits | Yes |
| Postgraduate Taught - Part Time, Enrolled in Under 63 Credits | No |
| Postgraduate Research - Full Time | Yes |
| Postgraduate Research - Part Time | See below |
| Postgraduate Research - Thesis Pending | See FAQs |
| Incoming Erasmus (EU) Semester 2 and Both Semesters | Yes - see below |
| Study Abroad and Exchange - European Union | Yes - see below |
| Study Abroad and Exchange - International | No |
| Pre-Sessional - More than 25 Weeks Course Duration | Yes |
| Pre-Sessional - Less than 25 Weeks Course Duration | No |
| Exams Only Registration | See below |
More information on how Glasgow City Council define council tax exemption is available on their website. It is important that you are clear on this and any questions or queries on the exemption process should be raised directly with Glasgow City Council, or your local authority.
Students living in University accommodation
If you are living in University accommodation, you automatically receive council tax exemption and do not need to submit an exemption form or confirm student status with your local authority.
Exemption or discount?
An exemption from council tax may be awarded if you meet the eligibility criteria and live alone or if you live with other eligible students who have also applied for exemption.
A discount from council tax may be awarded if eligible student(s) live with one person that is not eligible. The discount award is based on the full household circumstances and the eligible student will not be held liable for Council Tax.
More details on exemption and discount criteria are provided by Glasgow City Council.
Not eligible for exemption/discount?
If you are a not an eligible student according to the criteria above and defined by Glasgow City Council and other authorities, you may be able to claim Council Tax Reduction or Housing Benefit, which is income-based.
More details on Council Tax Reduction and Housing Benefit are available from Glasgow City Council or from your local authority.
How do I apply for exemption/discount?
Exemption is not automatically awarded. In order to apply for exemption from your local authority, you will need to provide them with:
- Confirmation of your student status from the University
- Confirmation of your property details
How to apply for confirmation of your student status:
Your student status can only be confirmed once you are fully registered for this academic year. Your exemption will be for this academic year only.
You will need to apply for exemption again next year if you continue your studies and still meet the eligibility criteria.
We can only provide confirmation of the details currently held on your student record in MyCampus. It is your responsibility to ensure all these details are up to date and correct (including your current term time address).
For details on how to request confirmation from Glasgow City Council and other local authorities, please see below:
| Living in the Glasgow City Council (GCC) area: | Living in another local authority area or not included on the exemption file: |
|---|---|
|
Students applying for exemption from GCC should opt-in to the automated exemption facility, which comprises three steps: Step 1. Ensure your term address is up to date in MyCampus Step 2. Opt in to the automated process from MyCampus (either at registration or from the Addresses page in your Student Center) Step 3. Complete section 1 of the GCC Tax Exemption Form online You can opt in either during the online academic registration process, or from the address page of your MyCampus Student Center. Find out how to This process does not apply to part-time postgraduate research students and BA Childhood Practice students (see below). |
Living in another local authority area: If you require exemption for a different local authority, please contact them for a paper exemption form. You can email, post or bring the form to the Student Services Enquiry Team who will complete the relevant section for you before returning the form to you. Not included on the exemption file: If you are not eligible for the automated facility the Student Services Enquiry Team can organise, where eligible, for you to have a letter produced. You are a full time student you can have this produced on the spot if you visit the Student Services Enquiry Team in person or you can organise to have a letter emailed/posted to you. If you are a part time student living within Glasgow City Council we will have to produce a manual letter for you which can take up to five working days. Students should submit a request online for this. It is still your responsiblity to ensure section 1 of the GCC exemption form is completed online. |
Other categories:
| Part-time postgraduate research students |
Part-time postgraduate research students will not be included on the automated file for Glasgow City Council. In order to qualify for exemption, you are required to be studying at least 21 hours per week. Students who are undertaking a PhD course spanning less than five years automatically meet this requirement and do not need to complete a Verification Form as noted below. If the duration of your PhD course spans more than five years, you will need to ask your School Office or Supervisor to to complete a 'Verification Form' confirming that you meet the minimum study requirements. This will enable Student Services to confirm your student status for council tax purposes. First, download the Council Tax Verification (Part-Time PGR) form and take this to your School Office or Supervisor to confirm the hours you study. Ask them to complete this form and return it to you. You can then bring the completed form to the Student Services Desk. Second, if you don't live in Glasgow, and are not claiming exemption / discount from Glasgow City Council, you will need to get a paper exemption form from your local authority and bring it (with your completed College Verification Form) to the Student Services Desk for completion. If you are claiming exemption / discount from Glasgow City Council, you do not need to provide a paper form, we will provide you with a Certifying Letter - please note that as this is a manual letter this can take up to five working days to produce. Third, give your Certifying Letter or completed exemption form to your local council. We will keep the verification form provided by your School Office or Supervisor on record for the current and previous academic year. |
|---|---|
| Study Abroad and Exchange Students (Including Erasmus+) - Semester 2 and Both Semesters |
Students visiting on a study abroad or exchange programme (including Erasmus+) for Semester 2 and Both Semesters will be eligible to be included on the automated file to Glasgow City Council. Semester 1 students will not be included on the automated file since they are undertaking a period of study of less than 24 weeks. However, Semester 1 students can provide the council with a letter from their home institution to confirm that they are continuing on a full time programme of study for the rest of the academic year and confirming the qualification they will be working towards. Students should submit this letter along with the exemption form to their council. If attending for longer than one semester, students will not need to provide this additional documentation to their council. |
| BA Childhood Practice |
BA Childhood Practice students will not be eligible to be included on the automated file for Glasgow City Council. In order to qualify for exemption, you are required to be a full time student, or studying at least 21 hours per week (>63 credits). If you meet this criteria, you will need to have your student status confirmed using the paper process. You will need to get a paper exemption form from your local authority and bring it to the Student Services Desk for Section 2 to be completed. Alternatively, you can submit your form online for us to complete. You are required to be studying at least 21 hours per week in order to qualify for exemption (>63 credits). |
| Glasgow International College students | You will need to get a paper exemption form from your local authority and take it to Glasgow International College for completion. |
| Exams Only | If you are registered as 'exams only' you will be included on the automated file for Glasgow City Council. However, the final decision on your eligibility for a discount or exemption will be made by the Council depending on your circumstances. |
Frequently Asked Questions
Q1: What information do you send to the council?
Once you are fully registered, if you meet the above criteria we will send the following information on the file:
- your full name
- student number (GUID)
- type of certificate/qualification
- programme name
- programme start date
- programme end date/date of withdrawal (if applicable)
- length of programme within academic year
- average attendance per week
- term-time address.
Please ensure the information on your MyCampus record matches the information you provide to the council (e.g. term time address), as conflicts in information can result in a delay or rejection of your application for exemption.
Q2: I’ve moved. Do I need to do anything?
If you change your address, you must update your MyCampus record and also let your local authority know.
If your new address is within Glasgow City Council area, if you have opted in, the University will send updated information electronically to Glasgow City Council, but you are still required to complete Section 1 for the new address (see above in ‘How do I apply for exemption/discount’).
If your new address is in the area of another local authority, please see the information above for how to apply for your exemption.
Q3: I am eligible for exemption but have received a bill from the council, what should I do?
You should first check the following:
- Are you fully registered?
- Are you residing in the GCC area and opted into the GCC confirmation of student status and completed Section 1 (online or by paper)?
- Have you completed a paper form for a different authority?
- Do you meet the exemption criteria above?
- Is your term time address up to date in MyCampus and is it the same as the address you provided the council with?
- If you are living with other students, have they also applied for exemption?
If you do not meet these conditions, the council will not be able to process your exemption. Please ensure you also allow 14 working days for any change in your information to arrive with the council and be processed.
If you do meet the above conditions and still have received a bill from the council, please contact the Student Services Enquiry Team.
Q4: I have been contacted by debt collection agency regarding Council Tax – I am a full-time student, what should I do?
If you have received a debt collection letter, please first check the information above under ‘I have received a bill from the council’. If you are eligible for exemption, please bring a paper exemption form from the relevant council to the Student Services Enquiry Team who will complete it with your information.
Q5: When do I stop being exempt from council tax?
- If your eligibility changes e.g. if you go from full time study to part time study
- If you complete or withdraw from your programme
- If you are an undergraduate student in your final year, your exemption will stop at the end of the semester 2, typically the end of May, or for Medicine, Dental, Nursing & Veterinary School students, the end of June. Note that your full time status stops at the end of semester two, and does not extend to include the period between the end of semester and your graduation ceremony.
- If you are a post–graduate taught student on a one year course of study, your exemption will normally stop exactly one year from your original start date. Your full time status will not extend to graduation or an extended dissertation deadline if you need extra time to complete your work.
- If you are a PhD student, your exemption will stop on the ‘end of study’ date listed on your MyCampus record. This date is added to your record by your graduate school office and will typically be the same as your thesis submission date. If you are unsure of your ‘end of study’ date your graduate school office or the Student Services Enquiry Team will be able to confirm it for you, but if you believe the date is incorrect only your graduate school is able to make changes. Note that your full time status does not extend to your Viva or graduation date.
Please note that Council Tax charges are not administered by the University, and any charges, exemptions or discounts are at the discretion of the Council. For Council Tax purposes, the Student Services Enquiry Team or your graduate school office can only confirm the end dates on your record as described above - if you would like to request an exemption or discount beyond these dates you should explain your circumstances to the Council independently. If you feel that you have been charged council tax unfairly and you would like some advice before contacting the Council, you can contact the Students’ Representative Council. Their information site about Council Tax is available here: https://www.glasgowstudent.net/advice/money/council-tax/
Q6: What happens when I withdraw?
If you are within the GCC area and withdraw from your programme (and have opted into automatic file for GCC), an update will be sent to the council notifying them of your withdrawal date, the next time the automated file is run.
Q7: I have a paper form that needs to be completed. Can someone else bring it to be completed on my behalf?
Because of the personal nature of the information that exemption/discount forms and certificates of student status contain, they can only be requested by third parties (e.g. flat mates, landlords, parents) if the student to be named in the exemption/discount form or certificate of student status has given his/her prior written consent.
Q8: What about housing benefit?
If you are applying for housing benefit or council tax reduction, you will still need to bring in your housing benefit form to Student Services to complete, as it requires additional information from the University to the Council Tax process.
More details on Council Tax Reduction and Housing Benefit are available from Glasgow City Council.
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