School Leaver and Apprentice Council Tax Exemption England

School and College Leavers: The Summer Gap Disregard

If you're under 20 and you've just finished a full-time or qualifying course of education, you don't suddenly become liable for council tax the day your course ends. A specific disregard under SI 1992/552 covers the transition period.

Here's how it works: a person under 20 who completes a course after 30 April in any year is disregarded as a school or college leaver from the day after course completion until 1 November of that same year. This bridges the summer gap between finishing school or college and starting university or employment.

The disregard applies to your parents' household too. If a parent has been receiving a 25% single person discount and their child comes home after finishing A-levels, the child is disregarded during this summer period — the parent keeps their discount.

To qualify, the leaver must have been:

• Under 20 years old
• On a qualifying course of education (non-advanced, lasting more than 3 months, requiring at least 12 hours of weekly daytime tuition between 8am and 5:30pm)
• The course ended after 30 April

If the course ended before 1 May, this specific disregard doesn't apply for that year. The leaver would need to qualify under another route — for example, as a full-time student if they've already enrolled on a new course.

Under-20 Students on Non-Advanced Courses

Separate from the school leaver gap disregard, individuals under 20 on qualifying courses of further education have their own disregard under Paragraphs 5 and 6 of Schedule 1 to SI 1992/548. The qualifying criteria are different from the full-time higher education test:

• The student must be under 20
• The course must last more than 3 calendar months
• It must not be a higher education course
• Tuition must be received principally face-to-face (not by correspondence)
• At least 12 hours of study or tuition per week, between 8am and 5:30pm
• The course must not be taken because of the student's employment

This covers A-level students, BTEC students, and those on level 3 diplomas at further education colleges. The 12-hour threshold is lower than the 21 hours required for full-time higher education students, reflecting the structure of FE courses.

Apprentices: The £195 Weekly Wage Threshold

Apprentices qualify for a council tax disregard under a completely separate provision — Part I of Schedule 1 to SI 1992/548. The criteria are:

• Employed for the purpose of learning a trade, business, profession, or office
• Undertaking a programme leading to an accredited qualification
• Earning no more than £195 per week gross in England

That £195 figure is the statutory threshold for council tax purposes. If your gross weekly pay is at or below this amount, you're disregarded. If you earn more, you're not.

At the £8 apprentice minimum wage from 1 April 2026, 25 hours of paid work totals £200 gross, above the £195 weekly threshold. Check your gross weekly pay rather than assuming that being paid the apprentice minimum wage qualifies you.

The disregard applies to the apprentice personally. In a household, the apprentice is counted the same way as a student — removed from the adult headcount. If an apprentice lives alone, all adult residents are disregarded, so a 50% discount applies if no property exemption applies. The same discount applies if they live with another disregarded person and no one else.

Evidence for These Claims

For school leavers: a letter from the school or college confirming the course completion date, the student's date of birth, and that the course was a qualifying course of education.

For under-20 FE students: a certificate from the college confirming enrolment on a non-advanced course lasting more than 3 months, with at least 12 hours of weekly daytime tuition.

For apprentices: your apprenticeship agreement showing it leads to an accredited qualification, plus a recent payslip or employer letter confirming gross weekly earnings at or below £195.

The Council Tax Student Exemption guide covers each qualifying category with decision trees, evidence checklists, and worked household scenarios for mixed-age, mixed-status households.

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