Council Tax Student Living with Parent — Do You Get a Discount?

How the student disregard works

Full-time students are "disregarded" for council tax purposes under Schedule 1 of the Local Government Finance Act 1992. A disregarded person is not counted when the council adds up how many adults live in the property. If a single parent lives with an adult child who is a full-time student, only the parent counts — and the household qualifies for the 25% single person discount.

The student must meet the legal definition: enrolled at a prescribed educational establishment on a course lasting at least one academic or calendar year, requiring at least 21 hours per week of study, tuition or work experience for at least 24 weeks per year. Most full-time undergraduate and postgraduate degrees, foundation courses and HNDs qualify. Part-time courses do not.

When a child turns 18

Children under 18 are never counted for council tax. When a child turns 18, they become an adult resident — and if the parent was receiving the single person discount, the council needs to know whether the young adult qualifies for a disregard.

If the 18-year-old is still in full-time school or college (A-levels, BTECs, T-levels or equivalent), they are disregarded as a person undertaking non-advanced education. The qualifying conditions for under-20s in education are slightly different from the university student test: the course must involve at least 12 hours per week of daytime study or supervised study, and the young person must be under 20.

The parent keeps the 25% discount and nothing changes on the bill.

School leaver protection

When a young person finishes their qualifying course — leaving sixth form or college — there is a statutory protection window. School leavers under 20 who leave a qualifying course between 30 April and 1 November are disregarded until 1 November following the end of their course.

This means a student who finishes A-levels in June and turns 19 during the summer remains disregarded through to 1 November. If they start university in September, the university student disregard takes over seamlessly.

If they do not go on to further study and are still living at home after 1 November, they become a countable adult. The parent loses the single person discount unless the young adult has a different disregard (for example, starting an apprenticeship that qualifies).

Two parents and a student child

If two parents live in the property, adding a disregarded student child does not trigger any discount. Two countable adults means no single person discount — the student is simply ignored in the count. The household pays the full council tax charge.

The discount only applies when the student disregard reduces the countable adult count to one.

What evidence the council needs

Councils require an official student certificate — a letter or certificate issued by the educational institution confirming full-time enrolment, the course name, start and expected end dates, and the study hours. Universities are legally required to issue these under Article 5 of SI 1992/548.

For school-age 18- and 19-year-olds, a letter from the school or college confirming enrolment in a qualifying course is sufficient.

The England Single Person Discount guide explains every disregard category, including the exact thresholds for students, school leavers and apprentices, with a household audit worksheet to work out who counts and who does not.

See more England guides →