Council tax exemption for distance learners

Short answer

There is no automatic exemption or disregard simply because a course is part-time, distance-learning, or run by the Open University. What matters for council tax is whether the student meets the legal definition of a “full-time student” for council tax purposes. That definition is based on the nature and intensity of the course, not on whether teaching happens in a lecture hall or remotely. So the honest answer is: it depends on the course, not on the label.

The council tax student rules

For council tax in England and Wales, certain people are “disregarded”, meaning they are not counted when working out how many adults live in a property. Students are one such group. Two things can follow from this:

If everyone living in the property is a disregarded full-time student, the property is exempt and there is no council tax to pay (this is a Class N exemption). If some but not all occupiers are disregarded students, the remaining liable adults may qualify for a discount, commonly the 25 per cent single-person-style discount where only one adult is left counted.

The key point is that only students who meet the “full-time student” definition are disregarded. Part-time students do not qualify for the student disregard, whatever the mode of delivery.

What counts as a full-time student

To be treated as a full-time student for council tax, the course must generally:

1. Last at least one academic or calendar year.

2. Require attendance or study of at least 21 hours per week.

3. Run for at least 24 weeks in the academic year.

4. Be at a recognised or prescribed educational establishment (a university, college or comparable institution).

You also normally need to be aged 18 or over and enrolled on the course. There are separate rules for students under 20 on certain qualifying courses of further education.

Distance learning

Distance learning does not, by itself, stop you being a full-time student for council tax. If a distance-learning course meets the criteria above, particularly the requirement for at least 21 hours of study per week over at least 24 weeks and a duration of at least a year, the student can qualify for the disregard in the same way as someone attending in person. The mode of delivery is not the deciding factor; the intensity and length of the course are.

The Open University specifically

Open University study is treated the same way. An Open University student can qualify for the student disregard, but only if their particular course meets the full-time student criteria, above all the 21 hours per week requirement. Many Open University courses are studied part-time and involve fewer than 21 hours per week, which is why Open University students frequently do not qualify. It is not that the Open University is excluded; it is that a large proportion of its study is undertaken at a part-time intensity that falls below the threshold.

If you are an Open University student, the practical question is whether your specific module or programme is classified and evidenced as involving at least 21 hours of study per week for at least 24 weeks over a course lasting at least a year. If it does, you should be eligible.

Part-time students

Part-time students are not disregarded. If your course does not meet the full-time threshold, being a student gives you no council tax relief in its own right. You would then be counted as a normal liable adult. That said, you might still qualify for help on other, unrelated grounds, for example a low-income Council Tax Reduction (a means-tested scheme run by your local council), a single-person discount if you are the only adult in the property, or a disability-related reduction. These are separate from the student rules.

Evidence and how to claim

Relief is not always applied automatically, so you may need to claim it. The usual steps are:

1. Get a council tax student certificate from your university or the Open University. This confirms the course, its start and end dates, and that it meets the full-time criteria. The Open University can issue such certificates where a course qualifies.

2. Apply to your local billing authority (your local council) for the exemption or discount, sending the certificate.

3. If you receive a bill that does not reflect your status, respond promptly rather than ignoring it, and ask the council to apply the exemption or disregard.

Keep evidence of the weekly study hours and course length, because if the position is borderline the council may query whether the 21-hour threshold is genuinely met.

Where it can turn on the facts

The outcome can change depending on details you have not given, so check the following against your own situation. Whether your course genuinely involves at least 21 hours of study per week is the single most important issue, especially for Open University and distance study. Who else lives in the property matters too, because a full exemption needs everyone to be a disregarded student, whereas a mixed household usually only produces a discount. Gaps between courses, or the period after a course ends, can affect entitlement. And if you are under 20 on a further education course, a different set of rules may apply.

If the council refuses

If you believe you meet the full-time definition but the council disagrees, ask for the decision and reasons in writing, then use the council’s internal review or dispute process. If you remain dissatisfied, you can appeal to the independent Valuation Tribunal, which handles council tax liability, discount and exemption disputes. It is sensible to keep paying or engaging with the council while a dispute is ongoing to avoid recovery action, and to raise the challenge in writing with your course evidence attached.