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 Expand all + 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 ← Previous 1. What is council tax Next → 3. Council tax reduction