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COUNCIL TAX

The Council Tax is a charge made by the Local Authority, and it pays for public services such as emergency services, schools and libraries. The local council each year based on the value of the property sets the amount charged per residence. Depending on how much the property is worth, it is allocated a charge from one of eight bands.

Council Tax Bands A - H

Liverpool April 2006/2007 (per year)

A - £885.72

B - £1,033.35

C - £1,180.97

D - £1,328.59

E - £1,623.83

F - £1,919.07

G - £2,214.31

H - £2,657.18

(Information correct as at 13.07.06)

Students are not exempt from paying the Council Tax by virtue of being a student, but must fall into one of the following categories in order to be found liable not to pay.

STUDENTS WHO ARE NOT LIABLE TO PAY

• Students who live in the University's Halls of Residence. This is because these are classed as exempt dwellings.
• Full time students- Students who live in accommodation occupied solely by full time students are exempt. From 1st April 2004 students ceased to be jointly and severally liable for all of the Council tax, subject to any discounts. However, this only affects bills levied on or after April 1st 2004. Any bills for periods where students lived with non-students prior to that date will remain under the old legislation and students remain jointly and severally liable for that taxable period.
• If all of the adult occupants of a property except one are students (e.g. where a couple share a flat and one is a student) then the students should still submit their exemption certificate, as the Council Tax for that property will be reduced by 25%.
• Students who have a residential landlord/landlady- if you live in the same house as the owner-occupier e.g. board and lodgings. A cost to cover Council Tax may be passed on the tenant through the rent (this should be set at the start of the tenancy).
• Intercalating students-If you are still registered as a full time student but are taking a year out due to illness, resits, pregnancy etc, you are still not liable to pay Council Tax as you are still classed as being 'in a period of full time study'.
  _N.B. Full time students can get their Council Tax Exemption Certificates on enrolment. _

STUDENTS WHO ARE LIABLE TO PAY COUNCIL TAX.

• Part time students- However, if you are claiming Jobseeker's Allowance, Income Support, Housing Benefit or a disability benefit, you may be able to claim Council Tax benefit (see an adviser for more details).

  HOUSES OF MULTIPLE OCCUPATION (HMOS)

An HMO is a property which has been purposely adapted for more than two people to live in. People living in HMOs usually have exclusive use of a room and an individual tenancy or license agreement, but have some shared facilities. Most of the privately owned 'halls of residence' in Liverpool are HMOs. In an HMO, the landlord/lady is usually liable to pay the Council Tax, but can pass the cost of this on through the rent (depending on contract terms). If the building is solely occupied by students, the landlord/lady can apply to the local authority for an exemption.

COUNCIL TAX BENEFIT

If you are liable to pay council tax, you may be eligible for Council Tax Benefits if:

• you claim Income Support or Income based Job Seeker's Allowance
• you are a pensioner
• you are a lone parent or foster parent
• you and your partner are both full time students and have children
• you are under 19 and not on a higher education course
• you qualify for Disability Premium
• you have been incapable of work for 28 weeks
• you are eligible for Disabled Students Allowance due to deafness
• you are a work trainee on a training allowance

  STUDENTS LIVING WITH A CTB CLAIMANT

In April 1997 the law was changed to allow students and non-student CTB claimants to share accommodation without the students being taken into account when assessing the Council Tax bill. Students are now ignored for the purposes of CTB and the claimant may claim CTB for the whole amount of the bill. However, if partial CTB is awarded, all tenants become jointly and severally liable for the remainder.

IMPORTANT

International students may jeopardise their visa status if they try to claim state benefits. Seek advice if you receive a Council Tax bill from the Advice Centre. Liverpool City Council Tax Office can be contacted on 0151 233 3009.