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A Council Tax exemption or discount may be available if you are a full time student.

If a property is solely occupied by students, it may be exempt from Council Tax charges.  If all but one of the adults living in a property are students, a 25% discount may apply.  If there are other adults residing at the property, a discount or exemption may still be available depending on their circumstances.  Please contact Local Taxes on 01738 477430 for more information.

Any exemption or discount awarded will reduce both your Council Tax and water service charges.

Please note that a separate application form must be completed by each student.

If you are not yet registered as residing in the property you must first complete a change of address notification.


To qualify as a student you must either be:

  • Someone undertaking a specified course at a college or university in the UK or other EU state for 21 hours or more per week for at least 24 weeks; or
  • Someone under 20 studying for a qualification up to A Level, Higher, SHNC, NVQ/SVQ level 3 or equivalent via a course or courses for at least 12 hours a week for at least 3 months; please note that the course may not be taken as a result of your employment, may not be a correspondence course and may not be an evening class; or
  • A foreign language assistant; or
  • A student nurse studying an academic course at university or college

How do I apply?

Apply online for a student reduction

Alternatively, if you are unable to complete our online application, please download and complete the icon Student Exemption or Discount Application [410Kb] and submit this along along with evidence of your attendance on the stated course.

Contact details

Local Taxes

Pullar House, 35 Kinnoull Street, Perth, PH1 5GD
Tel 01738 477430