England Landlord Guidance

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1.9.1 Students

Where a property is fully occupied by students undertaking full-time education courses, the property becomes exempt from Council Tax, but students have to apply for exemption. Their education institution will be able, on request from the student/s, to provide them with a notice that they are a full-time student and liable for exemption. If their tenancy agreement extends over the summer vacation, the exemption usually covers that period.

Students should be asked to provide proof of study to the landlord, where the landlord is liable for Council Tax. The landlord can then apply to the council for their exemption.