This handbook is free but you'll need to log in to view it. Why do I need to log in? Log in Create account Go to Basic facts 1. What is council tax 2. Who pays council tax Who counts as a student Under 20 in further education Under 20 in higher education 20 or over in further or higher education Articulating or direct entry students Exempt dwellings Who is liable for council tax Couples Discounts Disability reduction 3. Council tax reduction Students eligible for council tax reduction 4. Second adult rebate ← Previous Part 4: Other matters Next → Basic facts