Postgraduate Council Tax Exemption — Masters, PhD and Distance Learning

Do Postgraduates Get Council Tax Exemption?

Yes, if the course meets the full-time statutory threshold. There is no distinction between undergraduate and postgraduate courses for council tax purposes. A Masters student, PhD researcher, or PGCE student may qualify for the same disregard as an undergraduate if the course lasts at least one academic year (or one calendar year where the institution does not use academic years), requires at least 24 weeks of study per year, and averages at least 21 hours per week.

The disregard applies from the official course start date to the official end date as certified by the university. For a one-year taught Masters, that typically runs from September to September. For a PhD, use the university's certified course dates; a writing-up period may also qualify if the enrolment and statutory course requirements continue to be met.

Part-Time Postgraduate Courses

Part-time courses generally fail the 21-hour threshold and do not qualify for the student disregard. If you are studying a part-time Masters with structured contact of 10 hours per week, you are not disregarded. The council counts you as a normal adult resident.

The critical question is whether required independent study pushes the total past 21 hours. The statutory test counts study, tuition, and curriculum work experience — not just contact hours. If your institution certifies that the course requires at least 21 hours of combined study per week across at least 24 weeks, you qualify regardless of how few of those hours involve face-to-face teaching.

Some universities are willing to certify part-time students as meeting the threshold when the structured independent study component is substantial. Others are not. Ask your institution's student records office for a clear answer before assuming you do not qualify.

Open University and Distance Learning

Open University students and other distance learners qualify on the same terms as campus-based students. The course must last at least one academic year, require at least 24 weeks of study per year, and average at least 21 hours per week.

For Open University students, the question is whether the module combination in a given year reaches that level. Students taking concurrent modules totalling 120 credits per year — the equivalent of a full-time study load — can typically be certified as full-time by the OU. Students taking fewer credits (60 credits, for example) usually fall below the threshold.

The certificate must come from the Open University itself. A self-assessment of study hours does not satisfy the billing authority — the institution must certify that the course structure meets the statutory criteria.

PhD Writing-Up and Viva Corrections

PhD students in the writing-up phase may remain eligible for the disregard as long as they are formally enrolled with the university and the thesis work meets the full-time course requirements, including at least 21 hours per week. The same test applies during viva corrections, if the university confirms that enrolment continues and the required work meets the statutory study threshold.

Problems arise when universities issue writing-up certificates that do not explicitly confirm the weekly hours. Some institutions use internal labels like "writing-up status" that the billing authority does not recognise as equivalent to full-time study. If your university's certificate is ambiguous, ask the registry to issue one that specifically states the 21-hour/24-week thresholds are met.

If you transfer from funded to self-funded writing-up status and the university treats you as a part-time student, you may lose the disregard. Check your enrolment status with the registry and ensure the certificate reflects full-time engagement.

Next Steps

If your course qualifies, apply for exemption through your billing authority in the usual way. For guidance on what the certificate needs to say, how to handle course transitions, and what to do if the council disputes your status, see the student exemption guide.

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