phd students and council tax

Do PhD Students Pay Council Tax?

• Maisie Dadswell
• September 6, 2023

When you apply to become a full-time PhD student in the UK, you will almost never have to worry about paying council tax. Whether you are an international student or a home student, all full-time university students are exempt from council tax. In this article, we will cover some circumstances that may mean you do not qualify for the exemption after covering what council tax is, how it is calculated, and how to inform your local council that you are exempt.

What is Council Tax?

Council tax is levied onto households by their local authority based on the number of people living in a household, and the estimated value of the property. Each property is under a different band, which will outline how much council tax you need to pay. The tax helps the local council to fund the services they provide to their residents. Your council tax bill will go towards your rubbish collection, recycling, street lighting and cleaning, and community services for the elderly and vulnerable, such as Meals on Wheels. 

UK residents become liable for council tax when they reach the age of 18; a full bill is based on two or more adults living in the same house or flat; for adults living alone, there is a 25% discount. One of the biggest perks of being a full-time student in the UK is the exemption from council tax payments. If every member of a household is a full-time college, undergraduate or postgraduate student, the entire dwelling will be exempt. PhD students living in University Halls of Residence will be automatically exempt from making council tax payments. If one member of the household isn’t in full-time higher education, the exemption will not be granted. However, if there is only one non-full-time student in the household, they will still be granted the 25% monthly discount.

Who is Classed as a Full-Time Student?

For council tax exemption, you will be regarded as a full-time student if: 

• Your course lasts for at least one academic or calendar year and runs for at least 24 weeks out of the year.
• Your course typically involves over 21 hours of study, work experience or tuition per week during term time. 

If you are in the writing-up stage of your PhD, it is slightly more difficult to prove to your local council that you are in full-time education. However, it is not impossible. Speak to your PhD supervisor, who will be able to draft a letter confirming that you are in the process of writing up your thesis . During the writing-up stage, you won’t need to be attending university to be exempt from council tax. 

If you are between courses, for example, if you have finished your Masters degree and are waiting for the new academic year to start your PhD research and study, you may be liable for council tax. This liability phase will only apply when you are not in the formal period of the course you have just finished or the one you will start. 

If you have chosen to undertake your PhD as a part-time student, you will not be eligible for the council tax exemption available to students. However, you may be able to qualify for a council tax reduction.

Learn more: How long is a PhD?

Exemptions While Taking Time Off from PhD Study

If circumstances require you to take time off, such as family commitments or illness, this doesn’t automatically mean you will need to start making council tax payments. It isn’t uncommon for students to take breaks from their course; if, for any reason, you need to suspend your studying but intend to return to your degree and remain registered on the course you won’t be liable to pay council tax as you will still be classed as a full-time student. Though you will be fully exempt if you are interrupting your study or re-sitting out of attendance, this doesn’t prevent some local authorities from stating that you are liable to pay council tax payments. If this should happen, and you are not in your final year of study, you can appeal the council tax charges with the help of the Citizens Advice Bureau or your welfare office at UWS London.

Do I Need to Be Paying Full Tuition Fees to Be Exempt?

As long as you meet all the conditions to qualify as a full-time student, there is no rule to say that you need to pay full tuition fees to be exempt from council tax. Your PhD supervisor must confirm with your local authority that even though you are no longer paying full-time fees, you are still a full-time student, undertaking more than 21 hours of study a week for a minimum of 24 weeks out of the academic year. The letter written by your PhD supervisor should also disclose that writing up your PhD can be undertaken on the university campus or at home.

Read more: PhD fees in the UK .

How to Claim Council Tax Exemption as a PhD Student

You will only be able to claim council tax exemption from the official start date of your course, and this can only happen after you have enrolled and the university has confirmed your place. To qualify for council tax exemption, you may need proof that you are a full-time student. You can request a letter or certificate from your university or PhD supervisor to confirm you are studying full-time. If you move during the academic year, don’t assume you will automatically be exempt from council tax in your new accommodation – especially if you have moved to a different borough. You will need to complete the relevant exemption forms from the new borough you have relocated to.

Living with Non-Students and Part-Time Students

If, while you are a full-time PhD student at UWS London, you move into a house share or any other existing living arrangement with non-full-time students, there will usually be a council tax bill sent to your dwelling. However, as a full-time student, you will never hold any liability to pay it. Only non-full-time students will be legally responsible for the council tax bills – regardless of any insistence that household bills should be split evenly and fairly. If the bills are included in the total weekly or monthly cost to live in a property, always ask for a full breakdown of them. 

However, if you own the property you share with people who are not in full-time education or have any other form of legal interest, you will still need to make council tax payments under the hierarchy of liability regulations. The Citizens Advice Bureau will be able to give you more guidance if you are obligated to pay under the hierarchy of liability. 

There are also different council tax exemption rules for international students living with their civil partners or spouses while undertaking their PhD in the UK. If you only share your residence with a non-student, aged 18 or over, and they are not a British Citizen or have limited permission to stay in the country, in most instances, you will not need to pay council tax. However, this depends on what the wording in their immigration permission states. The Citizens Advice Bureau will be best placed to help you with these matters.

What to Do if You Still Receive a Council Tax Bill as an Exempt Full-Time PhD Student

Even if you are exempt from paying council tax, if you receive a bill or payment reminders in the post, you mustn’t ignore them. The sanctions for non-payment of council tax bills are far more severe than leaving any other utility bill unpaid and unacknowledged. Imprisonment is one of the most severe punishments for unpaid council tax. If you receive a bill and are unsure what to do next, contact a welfare advisor at your university, or visit the www.gov.uk website to inform them of your exemption. Never delay contacting your local council tax office and finding out why they believe you are liable to make paymenats. More often than not, this is due to the tax office missing vital information about your exemption.

For More Support and Information

Understanding council tax exemptions can be complicated, especially for international students who are unfamiliar with the form of taxation. At UWS London, we support our PhD students in every aspect of their study to ensure they can focus on writing their thesis. For more information on council tax, you can contact the UWS London Students’ Union or seek advice from the university advice centre. Citizens Advice also helps students resolve queries about council tax and other financial matters. 

Read more:   What can you do with a PhD?

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• Housing and local services
• Council Tax

How Council Tax works

Discounts for full-time students.

Households where everyone’s a full-time student do not have to pay Council Tax. If you do get a bill, you can apply for an exemption .

To count as a full-time student, your course must:

• last at least 1 year
• involve at least 21 hours study per week

If you study for a qualification up to A level and you’re under 20, your course must:

• last at least 3 months
• involve at least 12 hours study per week

You’ll get a Council Tax bill if there’s someone in your household who’s not a full-time student, but your household might still qualify for a discount .

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Do Masters or PhD students pay council tax?

Home > Blog > Do Master’s or PhD students pay council tax?

If you’re a postgraduate student about to start your Master’s or PhD, you might wonder how council tax works. Full-time undergraduate students are exempt from paying council tax, but does the same apply to Master’s and PhD students? 

This guide covers everything you need to know, including what council tax is, if Master’s students are exempt, if PhD students are exempt, if part-time postgraduate students are exempt, and how to claim an exemption. 

What is council tax? 

Council tax is an annual fee most households must pay their local council. The exact amount depends on the number of people in the household and what council tax band the property is in (this is usually calculated based on the property’s value).   

It’s typically paid in monthly instalments , and the money is used to fund important local services, like rubbish collection and street lighting.   

Do Master’s students pay council tax? 

Full-time students in the UK are exempt from paying council tax, including Master’s students. If you live with other full-time students, the entire property is exempt from paying council tax, giving you one less household bill to think about!  

If you live with housemates or a partner who’s not a student, they’ll still have to pay council tax. However, if only one person in your household is not a full-time student, they’ll be given a 25% ‘single person’ discount . Essentially, all full-time students are invisible when it comes to council tax, so they won’t be counted as living in the property.   

Do PhD students pay council tax? 

Good news – you won’t have to worry about paying council tax while completing your demanding PhD. Just like undergraduate and Master’s students, full-time PhD students are exempt from paying council tax.  

Are part-time Master’s and PhD students exempt from paying council tax? 

We’ve mentioned above that full-time postgraduate students don’t have to worry about paying council tax, but what about part-time ones?  

Unfortunately, you’ll need to be classed as a full-time student to be exempt from council tax. Your course must:  

• Last for at least one calendar or academic year and run for at least 24 weeks of the year.  
• Normally involve at least 21 hours of study, work experience or tuition per week (in term time).  

This means if you’re studying for your Master’s or PhD part-time, you’ll usually be liable to pay council tax. But if you’re living with full-time students, you’ll be able to get a 25% council tax discount, providing that there are no other part-time or non-students in the household.  

Sometimes, part-time students are counted as full-time students for council tax purposes if they study for more than 21 hours a week. However, don’t assume this is the case. Always check with your local authority if you’re unsure your student status qualifies you for an exemption.   

How to claim council tax exemption as a PhD or Master’s student 

If you live in a privately rented student property and study full-time, you’ll likely automatically be exempt from paying council tax. However, you’ll have to apply for an exemption if you receive a council tax bill.   

You’ll only be able to claim the exemption from the official start date of your course, and you might need to prove you’re a full-time student. If the council asks for proof, you should be able to get a letter or certificate from your university or PhD supervisor to confirm you’re studying full-time. If you’re during the writing-up stage of your PhD thesis, you won’t need to attend university to qualify as a full-time student.   

Bill-splitting service designed for students 

Even though you won’t have to worry about paying council tax as a full-time postgraduate student, managing the rest of your household bills can still be a lot of hassle. From setting up utility accounts to getting all your housemates to pay on time, living in a shared house isn’t always easy. This is where we come in…  

Split The Bills is a bill-splitting service trusted by thousands of students nationwide. Our team will handle everything on your behalf – we’ll set up utility accounts, call suppliers, and manage your direct debits. All you have to do is pay your portion of the household bills each month, giving you more time to focus on perfecting your dissertation or thesis. There’s no need to worry if your housemates pay late, as you’re only responsible for your own monthly payment!   

You can even create a personalised package based on what your house needs. You can include energy, broadband, water and even a TV licence if you plan on watching live TV.   

If you want to simplify your shared household bills, learn more about how Split The Bills works or get a price today!  

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The move from first to second year at university often comes with a lot of change as most students will have to start paying bills for the first time. In this feature we discuss how you can keep your finances organised and pay bills responsibly.

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Council tax exemption.

Council tax is charged by local authorities on homes in their area to pay for local public services.  

Other groups of people who are disregarded are listed on the gov.uk website     

Who counts as a full-time student?

The council tax rules say that you will count as a full-time student if:  

• you are undertaking a full-time programme of study, tuition or work experience at a recognised educational establishment (whether on campus or elsewhere)  
• of at least one academic year and;  
• which lasts at least 24 weeks in each academic or calendar year and;  
• which normally involves at least 21 hours of study, tuition or work experience per week during term time in each academic or calendar year (this does not mean 21 hours of supervised study – it can also include periods of study by yourself)  

Student Halls of Residence are exempt dwellings so you are automatically not required to pay council tax.    

If you live in privately rented accommodation and all of the occupants are full-time students you will not need to pay council tax but will need to apply for your exemption.    

We have examples of how other individual circumstances will affect council tax liability in the sections below.   

How to claim council tax exemption

If you live in certain London boroughs, Queen Mary reports to the relevant council the names of all students who are eligible for council tax exemption. However, you must also complete a student disregard form on the relevant council’s website. Please refer to the Queen Mary ARCS website for details of which boroughs are included and for links to the student disregard forms.  

If you live in a borough that Queen Mary does not report to, you will need to provide the Council with proof you are a full-time student. To evidence your student status you can download your  Student Status Letter  from your Gradintelligence account. You will need to provide a new letter at the start of each academic year. You may also need to complete forms for your Local Authority – please check the relevant authority’s website .   

If you change address within an academic year, update your address in MySIS straight away. Complete the relevant exemption forms for the borough you move to.   

You can only claim Council tax exemption as a full-time student from the official start date of your course, once you have enrolled. If your course is longer than one year you will be exempt from paying Council tax during the summer vacation(s) between academic years.   

I live with non-students, or part-time students

If you live with non-students, or part-time students, there will usually be a council tax bill for your dwelling. However, as a full-time student who is disregarded for council tax you will  not  be jointly liable for paying the bill with other residents of the same status or legal interest in the dwelling as you, for example joint tenants or joint residents. The non-student residents will be legally responsible for paying the council tax.    

However, if you have a higher status or legal interest in the dwelling to the non-student resident(s), for example, if you own the dwelling and a non-student is lodging with you, you will be liable for the council tax. This is sometimes known as the hierarchy of liability. For more information about who is liable for council tax see the Citizens Advice Bureau  council tax guidance.  

If you live with just one other adult who is not a full-time student, they will count as the only resident in the dwelling. This means they will usually be able to apply for a 25% single occupant discount on their council tax bill.     If you live with two or more adults who are not full-time students, there will usually be a full council tax bill for the dwelling.  

I am interrupting or re-sitting out of attendance

If you are interrupting or resitting out of attendance, provided you are registered on a full-time programme of study, the council tax legislation states you continue to remain exempt from paying council tax, unless you are in the final year of your programme.   

Despite this, some local authorities may still state you are liable to pay. If this happens see the later section Appealing a council tax charge.

If you have completed attendance on the taught part of your programme and you are only resitting out of attendance to complete the final assessments such as final exams or coursework, some local authorities will consider that you are no longer eligible for the student exemption and you will have to pay council tax.  

You may be able to claim Council Tax Reduction.

I’m a PhD student writing up

If you are writing up, you would normally continue to be exempt from liability on the basis you are still a registered full-time student. There is no requirement that you are paying full-time tuition fees. 

For any issues with Gradintelligence and your student status letter , please contact the Research Degrees Office.

If your local authority refuses your council tax exemption, please read the section of this page ‘ Appealing a council tax charge. ’

Note that if you are claiming welfare benefits on the basis of being a part-time student while writing up, you cannot then claim council tax exemption but you may be able to claim Council Tax Reduction

I am a part-time student

If your course is designated a part-time course, you are not eligible for the student council tax exemption. You can check if you are eligible for Council Tax Reduction.

If you or someone you live with has a disability you may be able to apply for a council tax discount. The gov.uk website has information about this.   

I’m a final year student with August exams

If you have to sit final year exams in August, Queen Mary cannot change your official course end date. This will remain on MySIS as the last date of term in June. The Student Enquiry Centre can normally give you a letter which will include your original course end date but with a sentence explaining that you also have exams to sit in August. You could take this letter to the Council and ask whether they will extend your Council tax exemption to the end of your August exams, but this may not necessarily be successful.  

I am an international student living with my spouse or civil partner

If the only non-student adult you share your dwelling with is your spouse or civil partner, who is not a British citizen and who currently has limited permission to stay in the UK, e.g. as your dependant, and the wording of their immigration permission states that they have no recourse to public funds  or  that employment is prohibited, then your dwelling should be exempt.     

To apply for council tax exemption you need to send your local authority council tax office a copy of your partner’s immigration permission as well as proving your own student status [link to how to claim council tax exemption section]    

UKCISA has further information about this.  

Claiming council tax exemption does not count as claiming a public fund. If a condition of your immigration permission is that you have ‘no recourse to public funds’ you can still claim council tax exemption without breaching the conditions of your immigration permission in the UK.  

Council Tax Reduction

If you are a student who is liable for council tax, you may be able to claim Council Tax Reduction which is for people on low incomes to help them pay their council tax. There is information about this on the Citizens Advice Bureau website.     If you live with your parents and they claim Council Tax Reduction, this should not be reduced due to you living there because no deduction should be made in respect of a resident who is a full-time student.    

Appealing a Council Tax charge

If you have been charged for council tax and you believe you are exempt, contact your local council tax office immediately. Find out why they think you are liable to pay. They may be missing the information they need to evidence your full-time student status, so find out what the issue is and how it can be resolved.  

If you live in one of the boroughs that Queen Mary reports council tax exemption to, check with the Student Enquiry Centre that this has been reported. Also check that the form you need to submit to the council has been received. If you live in a borough that Queen Mary does not report for, have you provided the information required to prove your full-time student status? [please link to How to claim council tax exemption section above]    

Ensure you quickly update any change to your address in MySIS.   

If you have followed these steps and the council have all the required information but are still charging you council tax, contact a Welfare Adviser  at Queen Mary straightaway for advice. 

Citizens Advice also has information about  appealing a council tax decision.    

What happens if I receive a council tax bill and don't pay it?

Sanctions for non-payment of council tax can be extremely serious including imprisonment. Therefore it is essential that you respond immediately to any demands for payment. Contact a Welfare Adviser  at Queen Mary straightaway for advice. 

The gov.uk website explains what happens if council tax is not paid.   

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Written by the Great British Mag editorial team on 11 Nov 2020.

As a student in higher education you will be exempt from paying some taxes altogether or will pay a reduced amount, and Council Tax is one of them. Find out what Council Tax is and how you can opt out of paying it as an international student.

What is Council tax?

People living in the UK pay a local tax that covers the cost of amenities in their area, such as rubbish collection, the police, and the fire brigade. This tax is paid to the local authority and in England, Scotland, and Wales it is called ‘Council Tax’ and in Northern Ireland it is called ‘Rates’.

Do international students have to pay Council Tax?

There is not a simple yes or no answer because even as a student you must meet certain requirements. You will qualify for a full rebate if you fall into one of these categories:

• A full -time student enrolled on a course which lasts for a minimum of 24 weeks in each academic year where you study for 21 hours per week during term time.
• A trainee nurse or midwife
• A sabbatical officer with the students union at the end of your studies
• You qualify for the doctorate extension scheme
• You are a postgraduate doctor or dentist

You will be liable for all or part of the Council Tax bill if:

• You are a part-time student, studying for less than 21 hours a week and your course lasts for less than 24 weeks.
• You are sharing the property with a British citizen or someone settled in the UK, with indefinite leave to enter or remain as well as someone from the EEA or Swiss national, or the family member of an EEA or Swiss national, who is exercising a right of free movement in the UK.
• You are on an NHS apprenticeship or other apprenticeship pathway
• You are studying in Northern Ireland

How to prove you are a student?

What you will need to do to be exempt from Council Tax will depend on which part of the UK you live in. To find out what you must do log onto the local authorities’ website in your area, and ask your university. If proof is needed that you are a full-time student your  university can provide it free of charge

How is the Council Tax Bill calculated?

A Council Tax bill is calculated by the local authority based on the value of the property you live in and the number of permanent residents live in the property that are over 18 years old.

The value of the property is calculated by the local authority by placing it into one of eight ‘bands’, and you can check which band your property fall into by going to the Government website and entering your postcode.

Do you have to pay Council Tax if your spouse and adult children live with you?

If you have moved to the UK with your husband or wife, civil partner or an adult dependant and they have been given immigration permission to be in the UK and are not allowed to work or claim any form of aid from the government they will be exempt from paying Council Tax.

You can check their immigration status by looking at their visa or Biometric Residence Permit .

They will not be exempt if they are:

• An EEA or Swiss national, or the family member of an EEA or Swiss national, who is exercising a right of free movement in the UK
• A British citizen
• Settled in the UK with ‘indefinite leave to enter’ or ‘indefinite leave to remain’

Are you liable to pay Council Tax if you defer or take time off?

If you miss a few classes because of illness, this will not affect your Council Tax exemption or discount. However, if you suspend studies for a longer period or leave your studies you will need to get in touch with your local authority who will adjust your Council Tax liability.

If you intend to stay in the UK outside term time, such as the summer holidays, you will become liable for Council Tax and need to get in touch with your local authority.

What happens if you don’t pay your Council Tax bill?

If you are liable but fail to pay the bill, the local authority will usually start legal proceedings to recover the money. If you disagree with the bill, have difficulty paying it, or have allowed arrears to build up and owe a lot of money, you should seek advice from your university or Citizens Advice.

If the bill is wrong, the local authority may agree that you can delay payment until the bill is corrected. However, if you are in dispute about the bill, the local authority may expect you to make some payments while the dispute is in the process of being resolved.

How can I appeal against a Council Tax bill?

You should  contact your local authority  immediately if you have received a bill and you think it is for the wrong amount or that you are exempt from paying the bill.

The bill should provide you with instructions of how to notify your local authority. The authority then has two months to decide whether you are liable to pay the bill.  If it fails to do so within that time or if you disagree with its decision you can appeal to an Independent Valuation Tribunal.

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Paying council tax if you’re a student

Your property is ‘exempt’ from council tax if it’s only occupied by full-time university or college students. Student halls of residence are automatically exempt.

If your property isn’t exempt, some people, including full-time students, are ‘disregarded’. This means the council tax is calculated as if you don’t live there. This might mean that whoever does have to pay the council tax can get a discount.

Check if you’re a full-time student

You’re a full-time student for council tax purposes if your course:

lasts at least 1 calendar or academic year for at least 24 weeks out of the year, and

normally involves at least 21 hours of study, tuition or work experience per week during term time.

The local council might ask for proof that you're a full-time student. You can ask for a certificate from your university or college which must provide it, unless more than a year has passed since your course finished.  

You can read more about council tax discounts for students on GOV.UK.

How a council tax bill is calculated

A full council tax bill is based on at least 2 adults living in a property.

A discount is applied for people living on their own, and for those who live with people who don’t count as adults for council tax purposes, for example, full-time students.

If someone you share with isn't a full-time student

The property won’t be exempt from council tax and you’ll get a bill. However, whoever is liable to pay the council tax might qualify for a discount.

For example, if you share with an employed person or a part-time student, they will probably be liable for 75% of the council tax bill. There is a 25% discount because there is only 1 eligible adult in the property. As the full-time student, you’re disregarded when counting the number of eligible adults in the property for discount purposes.

If you share with 2 or more employed people who aren’t students, they’re likely to be liable for 100% of the council tax bill, unless 1 or both of them qualifies as a disregarded person for council tax discount purposes. In this situation, the local council can only pursue the non-students for payment of the council tax bill.

Special rules apply where you live only with your non-British spouse, partner or dependant. Contact your nearest Citizens Advice to speak to an adviser if you're in this situation.

If you live in an HMO

The owner of the property is liable to pay council tax if you live in a house in multiple occupation (HMO). 

For council tax purposes, a property is likely to be an HMO if it’s occupied by:

• more than 1 household 
• 1 or more tenants who each have their own tenancy agreement

If your home is exempt but you still get a council tax bill

If you receive a council tax bill but you don't think you should have, you can apply for an exemption.

You can  apply for a council tax exemption  on GOV.UK.

If you're taking time off from your course

As a full-time student, you might need to take some time out from your course, for example, because of an illness or family commitments. 

If you suspend your course but remain registered because you intend to go back, you should still be regarded as a student for the purposes of council tax.

If you're between courses

If you've finished a course and you’re waiting to start another, you might have to pay council tax - for example, if you've finished an undergraduate degree and plan to start a postgraduate course in the next academic year.

You might be liable to pay council tax in these circumstances because you aren't within the formal period of either course.

If you’re a postgraduate student

You might have  difficulty proving you’re a student for council tax purposes if your study, tuition or work doesn’t take place on the university or college campus or you’re in the thesis ‘writing up’ stage of your course.

However, you only need to be 'undertaking' a course for the necessary period of time and don’t need to be physically attending university or college for that time. If this affects you, you might be able to challenge the local council's decision and you should get advice from your students’ union or university’s advice centre.

Getting help to pay council tax

If you or someone you live with is liable to pay council tax, you might be able to get help.

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Council Tax: Do Students Pay?

If you’ve just moved into a uni flat with your friends and are trying to navigate the world of council tax, don’t worry. We’ve got you covered.

Let’s start by going back to the basics.

What Is Council Tax?

In the UK, most households have to pay an annual fee to the local council which helps finance the services that they provide. Council tax pays for things like maintaining roads, collecting rubbish and street lighting.

Whether or not you have to pay this fee depends on who is living in the property. For example, full-time students , carers, diplomats and under 18s don’t need to pay this annual fee, regardless of who they live with.

Do I Have To Pay Council Tax As A Student?

In general, full-time students do not need to pay council tax. If you’re a part time student you will have to pay the tax, although you might be eligible for a deduction.

In households where everyone is a full-time student, you don’t need to pay at all.

To qualify as a full-time student, your course must last for at least a year and have 21 or more study hours per week. That’s a lot of library time.

But if you aren’t physically in Uni for 21 hours a week, don’t worry. You can still pass these requirements even if you study remotely. However, you must be enrolled in a full-time course. Post-graduate and PhD students are also eligible for an exemption.

If someone in your household does not qualify as a full-time student, unfortunately, you will need to pay council tax. But, you may still be eligible for a discount.

If only one person in your 4 person household is not a student for example, you may be able to receive a 25% discount. But, you still need to fill in a form to notify the council and claim this.

In cases where there are two or more non-students in your house, you will not receive any discount and will have to pay as normal. Bummer.

Am I Automatically Exempt From Paying Council Tax?

If you live in University owned accommodation, you are automatically exempt from paying council tax. Students living in halls of residence do not need to fill out any council tax forms. Phew.

However, if you live in privately owned accommodation, or a student house, you might receive a council tax bill. You do not need to pay this bill, but you do need to apply for an exemption on GOV.UK.

What Do I Do If I'm A Student And The Council Chase Me For Council Tax?

First of all, don’t worry! You only need to apply for an exemption if you have received a bill from the council.

Applying for an exemption as a student is a really easy process. You simply have to ask your university or college for proof that you are a full-time student. They will give you a certificate which is valid up until a year after your course finishes. Then, you upload this document, along with answers to other short questions, to an online form via this link :

Apply for a Council Tax discount - GOV.UK ( www.gov.uk )

Once you have filled in this form, the council will approve your exemption and you will not need to pay the bill.

You will also need to follow the exact same process if you are applying for a discount. However, you must declare if not everyone in your household is a full-time student.

In summary, most properties in the UK must pay council tax, but full-time students never need to pay. If you are living in University owned accommodation, you do not need to worry about doing anything. However, if you live in privately-owned accommodation, you might need to apply for an exemption.

Using government websites should help you navigate through the rules and regulations, so you can stop worrying about taxes and get back to enjoying university life.

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Council Tax Exemption: PhD and MPhil students writing up a thesis

Full-time PhD students will automatically be certified as exempt from Council Tax during their registration and fee-paying period (normally 3 years). After that, they are not registered as full-time students, and are no longer required to be resident in Aberystwyth or to study on a full-time basis. Many will go into full-time employment while completing their thesis. The University does not, therefore, automatically notify the Council of exemption from Council Tax for full-time PhD students after their registration period ends. However, certificates of exemption are provided on request to students up to the end of the fourth year because the course normally takes 4 years to complete and we recognise that many students will continue to study full-time in that period.  

Similarly, full-time MPhil students will automatically be certified as exempt from Council Tax during their registration and fee-paying period (normally 1 year) and certificates of exemption are provided on request to students for a six month period after that because the course normally takes 18 months to complete.  

Please note that exemption will not normally be provided after the 4 th year for PhD students, or after 18 months for MPhil students, even where an extension to the submission deadline has been approved. This is based on legal advice that the basis for exemption is the length of the course and not the time taken by an individual student to complete the course.

Students who require certificates of exemption can have a look at our Certification website for more information and how to get in touch.

Council Tax

Council tax is a form of local taxation that helps pay for local services, such as bin collection, care for the elderly and the police and fire services. It is a charge on residential property and is set and collected by local councils.

The local authority responsible for council tax in Loughborough is Charnwood Borough Council.  You can find your local council by entering your post-code on gov.uk .

Do I have to pay council tax?

There is no automatic exemption for students, but most full-time students do not have to pay council tax because they live in properties which are exempted such as:

• Halls of residence
• Property occupied only by students
• Property occupied only by students and their spouses and/or dependants (providing the non-student spouse or dependant is not a British citizen and is prevented by their visa conditions from taking paid employment OR claiming benefits).  

If a student shares accommodation with non-students, there will be a council tax bill, but in most cases either the landlord or the non-students will be liable to pay.  There are, however, certain circumstances where students are liable for council tax. 

You may have to pay if you:

• own or rent a house and you let or sub-let a room to someone who is not a student.
• are between courses (e.g. in the summer between undergraduate and postgraduate study).
• live in off-campus accommodation before your course starts or after your course has finished.
• are a pre-sessional student living off-campus, even if you are moving onto your main course at the end of the pre-sessional course.

What to do next?

For more information see the relevant tile below.

Bachelor’s and Master’s students

This includes guidance for Master’s students at our Loughborough London campus.

PhD Students

This includes guidance for students at our London campus

Pre-sessional Students

This is guidance specific for students studying on a pre-sessional English language course

Frequently Asked Questions

Who is a ‘student’ for council tax purposes.

A student is a person undertaking a ‘full time course of education’, which is defined for council tax purposes as:

• a course lasting for at least one academic year, and
• at least 24 weeks per year and
• amount to an average of at least 21 hours per week.

All full-time undergraduate and postgraduate degree programmes at Loughborough University fulfil these criteria, so any student on a full-time Bachelor’s, Master’s or PhD programme is considered a ‘student’ for council tax purposes.

The University’s pre-sessional English language courses are not full-time courses of education for council tax purposes as they do not last for an academic year.  If you are a student on a pre-sessional course, you are not considered to be a ‘student’ for council tax purposes. 

If you are registered on a programme that the University calls part-time, you are unlikely to be considered a ‘student’ for council tax purposes.

I am an international student arriving before my studies start, do I have to pay council tax?

You may have to pay council tax if you live in off-campus accommodation before your course starts or after your course has finished, regardless of whether you hold student visa permission at that time.

I am a student on placement, do I have to pay council tax?

Generally, no. If you are a ‘student’ for council tax purposes and you are working on a placement as part of your course you will retain your student status. In most cases you will not have to pay council tax. 

What happens if I have to leave my course?

If you take a leave of absence from your course, you retain student status for council tax purposes.  In most cases this means you will not have to pay council tax.

If you withdraw or are dismissed from your course, your status as a ‘student’ for council tax purposes comes to an end.  In most cases this means council tax will be payable where you live, and depending on the circumstances you may be liable for the bill.

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Council Tax is a charge made by local authorities for each property within their designated area. It helps to pay for local services such as schools, libraries and rubbish collection. The amount of council tax you pay depends on a range of factors including the value of the property you live in.  

Each liable property gets one council tax bill.  Depending on who lives in the property, none, some or all of the residents will have to pay all or some of the bill. Some buildings and people are exempt from paying council tax, some people are disregarded, and some people can receive discounts or reductions. 

Do I Have to Pay Council Tax? 

Most full-time students are exempt from paying council tax. However you might be responsible for payment if you: 

Own your property and rent to other students

 Are a visiting student and enrolled on a course for just one semester (scroll down for more information)

Are undertaking a PhD programme (scroll down for more information)

Part-time students are generally not exempt from council tax but exceptions do apply in cases in which a student is studying part-time on a temporary basis. More information on this can be found in the section entitled "Part-time and Part-time Repeat Year Students" below. 

If you are the only person in your property with a legal responsibilty to pay council tax, you may be able to access a 25% single occupancy discount. 

If you live in a property where you share facilities with other tenants who are on separate leases to you (e.g. you share a bathroom or kitchen), then your landlord may be the person liable for council tax. You should claim your exemption as normal to ensure that you do not get a bill. 

If you are liable for payment of council tax, it is worth reviewing available payment methods and executing your preferred method as soon as possible. 

Do I Have to Claim Exemption? 

Unless you live in an exempt dwelling, you must APPLY for student council tax exemption and provide any evidence requested by the council. 

Most, but not all, university accommodation blocks, are classified as exempt dwellings. Persons living in an exempt dwelling do not have any legal responsibility to pay council tax vis-a-vis their occupancy of an exempt building.  If you are unsure if your accommodation is an exempt dwelling or not, do get in touch and we can advise. 

How to Claim Council Tax Exemption 

Unless you live in an exempt dwelling, you will need to apply for council tax exemption as soon as you can. You don't need to claim this every academic year, but you do need to let the Council know if you move address so your exemption can be applied to a new property. The University shares information about student status with Edinburgh City Council and with Midlothian Council. 

If you live within Edinburgh City then you can claim exemption by completing   this online form . 

If you live in Midlothian then you can claim exemption by completing   this online form .

When you completed your online registration with the University at the start of your programme, you were asked if they could share your data with the Council. If you chose ‘yes’ then the Council will have been provided with confirmation of your student status and when your course ends. 

If you chose to not allow the University to share your information then they will not be able to tell the Council that you are a student and you may need to provide the Council with a copy of your Council Tax Exemption Letter, available from the Launch Self-service button in the Personal Details then Documents tab in MyEd. 

If you live outside of these council areas, it is likely you’ll be required to provide your council with a copy of your University Council Tax Exemption Letter as part of your application for exemption. 

Part-Time and Part-Time Repeat Year Students 

The Council Tax regulations stipulate that a full time student is one who is enrolled on a course at an EU instututution which requires attendance for at least 24 weeks of the year and requires, on avaerage, at least 21 hours a week study and/or tuition during term time. The University of Edinburgh does not provide certification of exempt status to students who are enrolled on part time programme of study.

Students who are enrolled on a full-time programme of study but are temporarily studying part time due to a need to repeat certain modules or a decision to transfer course, may still be eligible for student council tax exemption. If you have any questions about this, please contact our service. 

Living with Students and Non-Students 

The council tax charge for a property is based on its' value and size. This means that if you are the only person in a property with a legal responsiblity for payment of council tax (e.g. if you are a part-time student living with lots of full-time students), your council tax cost could be very high. But you would be eligible for a 25% single occupancy discount. 

A full-time student who has been granted exempt status by their council should not be billed or pursued by the council for payment of council tax. This applies even if the student is living with non-students. Sometimes in this situation non-students might prefer to live with someone else who will also be contributing towards the bill. Some students may offer to contribute towards a council tax bill in order to secure a reasonably priced flat. 

International Students with a Dependent Spouse/Partner 

Some international students are accompanied to Edinburgh by a partner or spouse who is not a student. If the partner or spouse is here on a dependent’s visa, they could be exempt from paying council tax but it depends on what is written in their visa. If the visa states, either that they are not able to work in the UK OR that they have no recourse to public funds (unable to claim benefits etc. in the UK), then they should be exempt and not have to pay Council Tax. 

To apply for this exemption, you should submit photocopies of your passport and your partner’s passport and visa documents to the council. You can do this in writing, e-mail or by visiting the Council Offices.  

Visiting students 

If you normally study at an EU institution and you are visiting Edinburgh for one semester, you will need to show evidence to the council, from your home university that your course lasts for at least 24 weeks of the year. A document with the start and end dates of your course should be sufficient. You will also need to provide evidence from the University of Edinburgh that you are studying full-time. This is available on your certificate of matriculation, which you can download from the Mydetails section of your MyEd page in Documents.

If you normally study at an EU institution or at an institution outside the EU and you are visiting Edinburgh for one academic year and studying on a full-time basis, then your certificate of matriculation from the University of Edinburgh should prove your Council Tax exemption and you should not have to pay Council Tax.

If you normally study at an institution within the EU and you are visiting Edinburgh for one semester, you may be exempt from Council Tax if you can provide evidence of your student status from your home institution. 

If you normally study at an institution within the EU and you are visiting Edinburgh for one semester, you may not be exempt from Council Tax. We have seen the council accept evidence in one case from an international institution that a student was studying full time for at least 24 weeks of the year. However, in other cases they have not accepted this evidence from institutions outside the EU. If they don't accept this evidence then you will need to pay the Council Tax unless you live in an exempt dwelling such as hall of residence provided by the University or a private student accommodation provider. 

Interrupting your studies 

If you take an  interruption from your studies   and you later return to study, the University counts you as still being on a full-time programme and will usually be able provide evidence of Council Tax exemption for the full period. This may not happen automatically and there may be some exceptions. If you do not return to study, the University and the Council may class you as liable to pay Council Tax from the date that you originally interrupted. This is also the case for students taking maternity or family leave. 

Ending your studies 

Once you stop being a student your student exemption stops and you become liable to pay Council Tax. If you withdraw from your programme, this will happen from the withdrawal date. 

If you complete your programme then this will happen at the course end date (not from your graduation date). Most Undergraduate students are likely to become liable for Council Tax from the end of May.   

If you are studying two separate full-time courses then you will be liable from the end date of your Undergraduate course until the start date of your Postgraduate course. 

If you are studying a full-time integrated Masters programme, you will be exempt for the whole period as it is one course. 

If you are studying a 2+2 programme (where you complete your degree at two different universities) you may need to obtain evidence from the University to confirm continuous study. 

PhD rules 

The University will provide evidence of Council Tax exemption for PhD students during their maximum period of study. Full-time PhD students can request a council tax exemption letter directly from student administration if they are within the first four years of their doctoral programme. They can then use this letter to apply for exemption via their local council.

Full time students in year 5 of a doctoral programme that is normally 3 years with one year of writing up will generally need to provide a letter from their school confirming that: 

-they have been granted an extension for a period of 24 weeks or more

-AND that they will be required to undertake at least 21 hours/week of study over the period of the extension,

before the university’s student administration team will issue a council tax exemption letter. These students can then apply for exemption via their local council.

We should highlight, however, that Edinburgh Council have recently started rejecting large numbers of exemption requests from students who are in year 5+ of their PhD programme. If your request for exemption is rejected or if you have received an unexpected bill, please get in touch with us. Our caseworkers can provide guidance on challenging this decision and/or mitigating its’ impact.

If you are a UK student and do not want to pay council tax while in a writing up period longer than a year, it is possible that you could go to part-time and apply for Universal Credit and be granted council tax exemption as someone receiving benefits. However, please speak to your school and arrange a meeting with an Advice Place caseworker to discuss how this decision might affect your studies and your finances.  

Finally, it is worth noting that doctoral students who have submitted their thesis cease to be exempt from the official date of submission. This rule applies regardless of how long a student has been enrolled on their doctoral programme. But, if that student, is subsequently granted major corrections of 6 months or more, they may be able to access exemption status retrospectively. If you have any questions in this regard, contact our team . 

Understanding your council tax bill or statement 

If you live in a private flat or in a University managed property that is not exempt from Council Tax, it is likely that you will receive a bill. The bill will be either for the full financial year from April to March or for however much time is left until the following March. Don’t worry if you will have moved out before then. You just need to let the Council know when you are moving out using their  online forms  and they should send you a revised bill that only covers the time when you were living in the property. 

If the Council are aware of your student exemption then all your names should be listed on the bill and the full cost of Council Tax for the full year will be listed at the top. Below this, there will be a section which states how much of the year you are liable for and then a revised cost for only these days. The next section details any deductions and then a revised charge. If all tenants are students for the whole period, the total charge should be £0. The adjustments are listed at the bottom and will mention a student exemption.

Council Tax reduction 

Some part-time students and students whose exemption had ended may be able to apply for a reduction in council tax. Contact the Advice Place for more information on eligibility.

Resolving issues 

If you think that your bill is incorrect then you must contact the Council to get it resolved. Do not ignore a bill as you may be liable to pay charges, even if the Council decides you are exempt from Council Tax. If you have sent in documents or completed the online form about your student exemption recently, then allow the Council at least 2 weeks to process this before contacting them. 

It is possible to speak to someone on the phone if you call the Edinburgh Council Tax and benefits phone line 0131 608 1111.

If your Council Tax bill is passed onto the bailiffs to chase payment, a fine will usually be added. However, if the bill has been raised in error, there is still a chance to contact the Council and get the bill cancelled. 

As always, if you have any questions or would like our help or support with any of the above, please get in touch . 

Last Updated: 21 March, 2024

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Students and council tax

Full-time students don’t usually have to pay council tax. Find out if you’re eligible for an exemption.

Council tax is paid to your local council so that they can spend the money on providing local services like transport, police, fire, libraries, leisure and recreation, and rubbish collection. It’s a tax on domestic property and how much you pay is determined by how much your property is worth.

Council tax eligibility

For council tax purposes, a full-time student is enrolled on a course that:

• lasts at least 1 year;
• involves at least 21 hours of study per week.

If you don’t meet the definitions of full-time student, you can’t claim exemption from council tax, even if your course is defined as full-time by your university or college. 

You will need a Statement of Student Status to prove you are eligible. You can print out a copy of your own statement in Portico . 

You are eligible for council tax exemption: 

• if you are a full-time student and live in a house where everyone is a student (halls of residences are automatically exempt);
• if you are a full-time student and have interrupted your studies.

If you are a full-time student and live in a house with others who are not students, you may be eligible for a discount, but council tax will still be payable on the property. 

You are not eligible for council tax exemption:

• if you are withdrawing from your course, as you will no longer be considered a student; 
• if you have finished studying and have passed your programme end date - once you have finished studying, you are no longer classed as a full-time student, even if you have not yet received your results or been to your graduation ceremony.

If you  move into your privately rented property before the start date of your programme, you may be liable for the period from when you move in to the first day of your programme.

For more information on council tax in your London borough, please visit the London Councils’ Directory and select your borough.    

Further advice is available from the Students' Union UCL Advice Service.

How to apply

Council tax exemption certificates

In some situations, you may need to provide the Council or your landlord with proof of your student status to apply for exemption. They might ask for what's called a ' Certificate of student status ' or ' C ouncil tax exemption certificate' (often shortened to 'student certificate') in order to prove that you're in full-time education. You can use your Statement of Student Status to prove you are eligible. You can download or print out a copy of your Statement of Student Status from your Portico account . 

You should apply for exemption to your local council. If you can’t apply online, you will need to contact your council to find out how to apply. 

Browse the GOV.UK directory of local councils to find yours .

Find out  more about how you can apply online for council tax exemption .

More information

Further guidance is available from the Citizens Advice Bureau .

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Student council tax

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Council Tax Certificates

Information regarding eligibility for a certificate for confirmation of full-time student status for Council Tax purposes, and how to obtain one.

Council Tax is the way in which local Councils in England and Wales fund the services and facilities they provide. All the households within the Council's district should register with the Council for Council Tax purposes and each household will receive a Council Tax bill from the Council. In simple terms, the bill is calculated partly on the value of the property and partly on the number and type of occupants living in the property. The Council Tax year runs from 1 April in one year to 31 March in the following year (eg 1 April 2015 to 31 March 2016).

Full time students on courses of at least a full academic year and one-semester Visiting Exchange students are entitled to student status for Council Tax purposes and will receive a Council Tax certificate confirming their status from the University. 

Take a look at the Council Tax Explanatory Notes page for further information on the following:

• Council Tax Exemption
• Eligibility for student status
• How to register with the Council for Council Tax Purposes
• What to do if you cease to be eligible for student status
• The status of students who interrupt their studies.

As University residences are exempt from Council Tax, students living in them do not need to register with their local Council for Council Tax purposes.

Students living outside of University residences should register with their local Council for Council Tax purposes. For most students this is likely to be Norwich City Council, whose contact details are: Revenue Services, City Hall, Norwich NR2 1WJ. You can call their main telephone number 0344 980 3333 and further information is available on the Norwich City Council website .

Please note that if you remain living outside of University residences after the end date stated on your Council Tax Exemption Certificate you may no longer be eligible for Council Tax exemption.  Please check with your local Council Tax office.

Part Time Students and Council Tax

We have a further guidance note on the page regarding part time students and council tax .

Further Information and Advice Regarding Council Tax

Any queries regarding your Council Tax bill should initially be addressed to your local Council Tax Office. If you would like further help or advice with Council Tax, you might like to contact the Union of UEA Students Advice Centre, based in Union House.

Additional Information For Postgraduate Research Students

Council Tax Exemption Certificates will be available to you whilst you are in your full-time period of advanced study and research. When you commence the writing-up period for your thesis you will no longer be entitled to a certificate. You can, however, obtain a letter covering your writing-up period.

Please submit your request via our online Letter Request form .

How to Obtain a Council Tax Certificate

Once students have completed all elements of registration at the beginning of each academic year they can print their own Council Tax Exemption Certificate from the relevant link on their e:Vision home page.

It is the University's policy to only issue Council Tax Certificates directly to students and we will not issue certificates to third parties without the student's consent to do so.

Harvard Griffin GSAS students may have tax obligations based on the grants or stipends received through their financial support package.

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Any grant or stipend amount awarded in excess of tuition, required fees, books, and supplies is subject to federal income tax, as is any funding contingent upon providing service to the University (for example, teaching fellowships or research assistantships). Depending on citizenship and physical location, income taxes may or may not be withheld from stipend payments. More details are available from  Harvard University Student Financial Services . Students are urged to review this information and ensure that they incorporate any resulting tax obligation into their financial planning.

If you have questions about US income taxes, visit the  taxes page of Harvard's University Student Financial Services (SFS), where you will find information about federal and Massachusetts taxes, information specific to international students, access to Harvard-issued tax forms, and tax FAQs.

Harvard Griffin GSAS partners with the Harvard Griffin GSAS Student Council in hosting tax workshops for domestic and international students. Upcoming Tax Talks are posted on the GSAS calendar and  past events appear on Harvard Griffin GSAS’s YouTube channel.

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Tax Reform and Higher Education

​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​On Dec. 22, 2017, the Tax Cuts and Jobs Act (H.R. 1) was signed into law by President Trump. It is the most sweeping change to the U.S. tax code in decades and contains several provisions affecting higher education, including: a new, unprecedented tax on the endowments of some private colleges and universities; a limit on the state and local tax (SALT) deduction that may result in decreased state funding for public higher education institutions; and changes to higher education finance in the use of bond financing and the application of the unrelated business income tax (UBIT).

The final legislation also increased the standard deduction, which will likely lower the number of U.S. tax payers that itemize and removes an incentive for using the charitable deduction. It dropped a House proposal to repeal a number of benefits helping students and families finance a college education, including the Student Loan Interest Deduction (SLID) and Sec. 117(d) exemption from taxation for tuition waivers.

Below and in the tabs above are documents relating to the legislative process in both the House and Senate, along with answers to common questions about the legislation and how it will affect higher education. This page served as a resource hub during the legislative process, allowing campus stakeholders to monitor developments and share their views and concerns about the legislation with lawmakers. November/December 2017.​​​​​​​

  General Information

Full Text of the Final Tax Cuts and Jobs Act  (470 KB)

Comparison of Current Law and House-Senate Conference Agreement  (PDF; 100 KB) 

Letter to Congress As Conference Committee Begins Negotiations  (PDF; 100 KB) 

Comparison of the Higher Education Provisions in the House and Senate Versions of the Tax Cuts and Jobs Act  (PDF; 100 KB)​

  House Bill

Full text of the Tax Cuts and Jobs Act (H.R. 1)  (Congress.gov)

Summary of the Higher Education Provisions in the House Tax Bill  (PDF; 100 KB)​

Section-by-Section Summary  (PDF; 900 KB) (Committee on Ways and Means)​

Letter to House Ways and Means Committee Leaders on the Tax Cuts and Jobs Act  (PDF; 100 KB)

​ Letter to the House in Advance of the Floor Vote on the Tax Cuts and Jobs Act  (PDF; 100 KB)​​​

  Senate Bill

Description of the Chairman’s Mark  (PDF; 900 KB) (Joint Committee on Taxation)​

Summary of the Higher Education Provisions in the Senate Bill  (PDF; 100 KB)​

Letter to the Senate Finance Committee on the Tax Cuts and Jobs Act  (PDF; 100 KB)

Letter to the Senate on the Tax Cuts and Jobs Act Endowment Excise Tax Provision  (PDF; 500 KB)

Letter to the Senate on Education Benefits in the House Version of the Tax Cuts and Jobs Act  (PDF; 400 KB)

​ Letter to the Senate on Higher Education Provisions in the Senate Version of the Tax Cuts and Jobs Act  (PDF; 400 KB)

Letter to the Senate on Charitable Giving Amendment Offered by Sen. James Lankford (R-OK) ​

​Who We Are

  resources.

Association Statements on the Tax Cuts and​ Jobs Act

American Association of State Colleges and Universities​

American Council on Education ​

Association of American Universities​

Association of Public and Land-grant Universities

Council for Advancement and Support of Education

National Association of College and University Business Officers

Talking Points: Tax Reform and Higher Education

Comments to the Senate Finance Committee on Tax Reform and Higher Education

Federal Tax Issues Affecting Higher Education

Association of American Universities

• Camp Tax Reform Act of 2014 – Provisions of Interest to Higher Education ​

  Charitable Giving

Now more than ever, the ability of colleges and universities to fulfill their teaching, research and public service missions depends upon charitable giving.  According to the Council for Aid to Education , colleges and universities in 2016 received about $41 billion in charitable gifts, an increase of 1.7 percent over the previous year. 

Private donations work in concert with federal and state investments in student aid to ensure access to higher education for students regardless of their socioeconomic status. Charitable gifts also support teaching, groundbreaking research and technological innovation, and the public-service activities of colleges and universities. In short, the partnership between private donors and colleges and universities has delivered enormous economic benefits to our society. ​

​What's At Stake

The House and Senate bills, as currently written, would double the standard deduction for individuals and couples and reduce the number of taxpayers who itemize, significantly reducing the value of the charitable deduction and leading to a drop in donations to all nonprofits, including colleges and universities. 

Currently, the charitable deduction is only available to the roughly 30 percent of U.S. taxpayers who itemize their tax returns. If lawmakers enact the tax proposals being discussed on Capitol Hill—all of which include a doubling of the standard deduction threshold—only 5 percent of U.S. taxpayers would be able to deduct their charitable gifts. The result would be a significant decline in charitable giving to educational institutions and other charitable organizations, according to a  study commissioned by Independent Sector . A Nov. 7 memorandum from the Joint Committee on Taxation (JCT) found that 41 million donors would claim around $241.1 billion under the deduction in 2018 under current law, as opposed to nine million donors claiming approximately $146.3 billion under the House plan. That would be a $95 billion drop—or 40 percent—in the use of the charitable deduction under H.R. 1

To solve this problem, higher education has joined with the  Charitable Giving Coalition  and other allies in the nonprofit sector to support the enactment of a universal charitable deduction. A universal charitable deduction would provide a charitable giving incentive to all by allowing taxpayers to subtract charitable gifts from their income before they determine whether to take the standard deduction or itemize their tax returns. The Independent Sector study found that the inclusion of the universal charitable deduction in tax reform would result in a $4.8 billion increase in charitable giving. 

  Endowments

The partnership between higher education and donors has been critical in helping create and sustain endowments, which play an increasingly critical role in the financing equation of higher education and in making a college education affordable. While the vast majority of the nation’s 4,700 colleges and universities do not have significant endowments, colleges and universities with larger endowments use those resources to provide substantial student financial aid to enhance access, particularly for low- and middle-income students. Indeed, the institutions with the largest endowments often have the lowest net price because they provide significant grant aid to students. 

Institutions also depend on their endowments to support new and emerging fields of study and research, along with nearly every aspect of an institution’s operation. Each dollar spent from an endowment to deliver an education—from libraries to laboratories—reduces the cost to all students. At many institutions with the largest endowments, funds from endowments are the largest source of financial support, ranging from 20-50 percent of their operating budgets.

Endowments are collections of hundreds or thousands of individual funds established by donors and managed and invested by institutions to serve current and future needs. Institutions only solicit and accept gifts that further that mission and align with strategic institutional priorities. Endowments are not savings accounts or rainy day funds being built up to demonstrate wealth but instead provide a steady and reliable long-term funding source to support students, research, and other programs that would otherwise be paid for by tuition, state and federal funding, or other resources.​

​What's At Stake

Both the House and Senate bills would create a new excise tax of 1.4 percent on endowments at certain private colleges and universities, reducing the value of these endowments and redirecting dollars away from those institutions and their students to the federal government. 

Part of what is driving this proposal is the suggestion that colleges and universities could hold down tuition increases and lower the cost of attendance by creating new federal mandates on university endowments. It ignores the fact that many institutions are already devoting a great deal of their resources, including from endowment funds, to increase access for these students. It also reflects a lack of understanding about how university endowments operate and the restricted nature of endowed funds. 

However well-intentioned, “one size fits all” federal mandates such as payout requirements or excise taxes will do more harm than good, redirecting funds away from their charitable purpose while making it more difficult for institutions to meet their legal and fiduciary obligations. ​​

  Background

Senate GOP Tax Plan Jeopardizes Charitable Giving  (Nov. 28, 2017)

Congressional Joint Economic Committee

​ Letter to House Committee on Ways and Means on the Charitable Deduction  (Nov. 8, 2017)

Charitable Giving Coalition

​ Understanding College and University Endowments

American Council on Education

​ Tax Policy and Charitable Giving

Independent Sector/IU School of Philanthropy

​ 2016 NACUBO-Commonfund Study of Endowments

Camp Tax Reform Act of 2014 – Charitable Giving and Endowments Provisions ​

  Talking Points

Charitable Deduction

​ CASE Talking Points on the Charitable Deduction and H.R. 1

Council for Advancement and Support of Higher Education

​ Endowments and Charitable Giving

National Association of College and University Business Officers​

  Testimony & Letters to Congress

Letter to the Senate on Sen. James Lankford's Amendment on Charitble Giving

Organized by the Council for Advancement and Support of Higher Education

​ Letter to the Senate on the Tax Cuts and Jobs Act Endowment Excise Tax Provision

ACE President Ted Mitchell

​ Testimony to the House Ways and Means Subcommittee on Oversight Hearing on Review of Tax-Exempt College and University Endowments, Sept. 13, 2016

Submitted by ACE on behalf of six other higher education associations​

The tax code contains a number of provisions that together functions as a kind of “three-legged stool” intended to advance three important goals: 

• help students and families pay for college;​
• assist with the repayment of student loans; and
• encourage saving for higher education. 

This framework serves the needs of low- and middle-income students and families as they invest in themselves and in higher education. Unfortunately, the Tax Cuts and Jobs Act would make substantial cuts to the education provisions as currently written in the tax code. ​

  Help students and families pay for college

The House tax bill would repeal the Lifetime Learning Credit (LLC) and the Hope Scholarship Credit, while slightly expanding the American Opportunity Tax Credit (AOTC) to a fifth year (and at half the value). It would also repeal the Student Loan Interest Deduction (SLID) and Sec.117 (d)(5). If these provisions remain in the bill, graduate students and lifelong learners would no longer qualify for these education deductions and tax exemption for tuition waivers for graduate students would be taken away.

The Senate bill, as currently written, preserves these education provisions.

American Opportunity Tax Credit

The AOTC is a partially refundable tax credit of up to $2,500 (with up to $1,000 refunded to filers with no tax liability) toward eligible education expenses for the first four years of college that begins to phase out for individual taxpayers at $80,000 of income ($160,000 for joint filers). 

Lifetime Learning Credit

Under this nonrefundable tax credit, taxpayers can claim up to 20 percent of their first $10,000—for a maximum of $2,000, which is not indexed for inflation—of qualified tuition and related expenses paid during each calendar year. The LLC is available for all years of postsecondary education, and there is no limit on the number of years it can be claimed.

Tuition Deduction

The above-the-line deduction for qualified tuition and related expenses permits taxpayers to deduct up to $4,000 per year in qualified higher education expenses from their taxable income. The tuition deduction is particularly beneficial to graduate students who are ineligible for the AOTC. The deduction expired at the end of 2016. 

The Student FICA Exemption

Enacted in 1935, this provision supports college students who work on campus by exempting them from paying FICA (Social Security and Medicare) taxes. 

Tuition waivers  (Section 117(d)(5))

This exemption reduces the cost of graduate education and mitigates the tax liability of graduate students teaching and researching as part of their academic programs, many of whom earn very little and increasingly finance their own graduate educations. 

  Assist with the repayment of student loans

As written, the House bill also would repeal the Student Loan Interest Deduction (SLID). In 2014, 12 million taxpayers benefitted from SLID, 7 million more than in 2011. The Senate bill would preserve SLID. 

Student Loan Interest Deduction (SLID) 

SLID currently permits taxpayers with less than $75,000 of income ($155,000 for joint filers) to deduct up to $2,500 in federal student loan interest payments each year. The current $2,500 interest limit has been in place since 1997. 

Exclusion of Discharge of Student Loan Debt 

The current tax code provides an exclusion for student loan debt that is forgiven for individuals who worked for a specified time period in certain professions or for a class of employers. This tax exclusion applies to several federal and state loan forgiveness initiatives, including the Public Service Loan Forgiveness program for borrowers working in government and certain nonprofit jobs, the TEACH program to assist future teachers, and the National Health Services Corps Loan Repayment Program. ​

  Encourage saving for higher education

Section 529 education savings plans and coverdell education savings accounts .

According to Treasury Department, Section 529 Education Savings Plans and Coverdell Education Savings Accounts offer “an attractive and convenient means of saving for college that offer substantial tax benefits.” This long-term planning helps reduce student debt and allows governments and institutions to better target scarce student aid funds to those without the means to save.​

What’s at Stake

Over the past two decades, provisions in the tax code, including various higher education credits, the student loan interest deduction, and tuition waivers, have played an increasingly significant role in helping low- and middle-income students and families finance higher education. During tax reform, we urge Congress to oppose provisions that would repeal or weaken these important tax benefits for students and families. .​

Tax Benefits for Students and Families

National Association of Independent Colleges and Universities

Graduate Students, 117(d)(5), and the Lifetime Learning Tax Credit 

Council of Graduate Schools

Preserve the Student FICA Exemption

CUPA-HR: College and University Professional Association for Human Resources

Camp Tax Reform Act of 2014 – Students and Families Provisions ​

NoGradTax.org

Talking Points: American Opportunity Tax Credit & Lifetime Learning Credit

Talking Points: Student FICA Exemption

Talking Points: Section 117(d) Qualified Tuition Reduction

Talking Points: Student Loan Interest Deduction & Tax Exclusion of Discharge of Student Loan Debt ​

Institutions of higher education are often one of the largest employers in their region. As employers, higher education is focused on preserving Sections 117(d) and 127, which allow universities to offer employees and graduate students tax-free tuition remission and scholarships. 

Qualified Tuition Reduction

• IRS code Section 117(d) permits educational institutions, including colleges and universities, to provide their employees, spouses or dependents with tuition reductions that are excluded from taxable income. A broad cross-section of college and university employees benefit from Section 117(d), including secretaries and other frontline administrative staff, maintenance and janitorial staff. 
• IRS code Section 127 allows employers to offer employees up to $5,250 annually in tuition assistance which is excluded from taxable income. This provision has been an important means of building and adding to the competencies of the workforce and is a critical tool to help our nation accelerate its economic growth. The top majors among recipients of this benefit include those in the STEM fields. More than 35 percent of degrees pursued by employees using education assistance are master’s degrees. 

As written, the House bill would repeal Sections 117(d) and 127, which would make tuition waivers and exemptions included under estimated gross income (EGI) and increase the taxable income for many campus employees, as well as graduate students.  The Senate version of the bill would preserve Sections 117(d) and 127.

Who Benefits from Section 127?

National Association of Independent Colleges and Universities and the Society for Human Resource Management

Expansion of Sec. 127 Benefit Fact Sheet

The Coalition to Preserve Employer Provided Education Assistance

Protect and Expand Employer Provided Assistance

College and University Professional Association for Human Resources (CUPA-HR)

Academic Dreams of Thousands Realized Through 117(d)  and  Infographics

Camp Tax Reform Act of 2014 – Employee Benefits Provisions ​​

Section 117(d) Qualified Tuition Reduction

Employer-Provided Education Assistance (Section 127) ​​

  Testimony and Letters to Congress

Coalition to Preserve Employer Provided Education Assistance Letter to Senate Finance on Protecting Sec. 127 ​

​Tax-exempt and nonprofit status enables colleges and universities to focus on their research and education missions, not profits. The current tax treatment of nonprofits helps finance that mission. 

In addition to potential disruptions to charitable giving and endowments, some reform proposals could impact budgeting and planning for our institutions by eliminating existing nonprofit provisions and creating new expenses. For example, public and private nonprofit colleges currently have access to tax-exempt bonds that help fund infrastructure projects on campus. And although higher education institutions are tax-exempt organizations, they are still subject to tax on any unrelated business income they may generate. Proposed reforms could change—and complicate—the current Unrelated Business Income Tax (UBIT) rules.

Tax-Exempt Bonds (Internal Revenue Code, Section 103 and Section 141)

Under Section 141, colleges and universities often use private activity tax-exempt bond financing to acquire, construct, renovate, and expand capital infrastructure such as academic buildings, residence halls, modern energy plants, and more. In 2016, higher education bond sales reached $18.4 billion. 

Under Section 103(a), the interest earned on tax-exempt bonds issued by state and local governments is generally exempt from tax. State and local governments can issue two kinds of tax-exempt bonds: governmental bonds and qualified private activity bonds. 

In addition, passage of a large tax cut package could trigger automatic spending cuts that would result in zeroing out the subsidy for Build America Bonds, which were issued between 2009 and 2010. The subsidies were meant to reduce the cost of borrowing for state and local government agencies, including public higher education institutions.

What's at Stake

The House tax bill would repeal private activity bonds and advance refunding bonds. The Senate bill would preserve private activity bonds but repeal advance refunding bonds, which are important for private and public institutions. Both bills would end the subsidy for Build America Bonds. 

Section 3601 Private Activity Bonds. These bonds are utilized by private universities and colleges to build dorms, classrooms, and research infrastructure. H.R. 1 would essentially prevent private colleges and universities from using lower-cost tax exempt bond financing. 

Section 3602 Advance Refunding Bonds. Advance refundings are an important financing tool for institutions—both public and private—to refinance outstanding debt  at lower interest rates and generate significant interest savings over decades, lowering costs. Higher borrowing costs can result in diminished investments in infrastructure, fewer jobs, reduced public services, and increased service charges and other fees.

Unrelated Business Income Tax (UBIT) (Section 501)

Under Section 501, colleges and universities are subject to tax on any unrelated business income generated from activity unrelated to their educational, research, and community service missions. An example of an income-generating activity subject to UBIT is income from sales of non-educational materials such as CDs, DVDs, and other gift items by a campus bookstore.

​The Senate tax bill contains several proposals that would increase UBIT owed by many colleges and universities, including computing unrelated business taxable income separately for each trade or business in a so-called “basketing” fashion. The “basketing” proposal, which requires all losses and gains to be calculated by activity rather than in the aggregate (something not applicable in corporate taxation), would result in disparate treatment for nonprofit organizations by holding them to standards and rules not applicable to corporations.

The proposed changes to UBIT included in the Senate bill will result in increased costs and regulatory burdens on many colleges and universities, which would mean fewer resources that can be devoted to student financial aid and other educational resources. While colleges and universities should pay taxes on unrelated business activities, they should not be held to special standards that result in a higher tax burden that is not imposed on any other sector or industry.

Preserve Tax-Exempt Bond Financing

Unrelated Business Income Tax ​

  Q: Both the House and Senate have now passed their tax reform bills. What exactly is the goal of tax reform? How is it different from tax cuts?

A: As currently contemplated by Republican policymakers, tax reform would restructure the tax code to make it simpler, with fewer tax brackets and provisions benefiting certain segments of society. Standalone tax cuts—without changes to the tax code that would take away current benefits—don't qualify as reform but would be much easier to enact. Tax cuts could make changes to existing provisions in the tax code to lower the tax burden for specific industries or taxpayers, but would likely expire after a certain period of time. 

The House bill cuts taxes by a total of $1.5 trillion. Republicans often say the total tax cut is $5.5 trillion over 10 years, but most of the reductions are paid for by raising taxes elsewhere. The tax cuts that are financed by taking on new debt add up to $1.5 trillion. ​

For various reasons, it is unclear whether Congress will be successful passing tax reform or simply pass legislation enacting time-limited tax cuts.​

  Q: How does the tax code help students and families?

A:  The tax code contains a number of provisions, enacted independently over time, that together create a framework that functions as a kind of “three-legged stool” intended to advance three important goals: 1) encourage saving for higher education; 2) help students and families pay for college; and 3) assist with the repayment of student loans. This framework serves the needs of low- and middle-income students and families as they invest in themselves and in higher education.

In addition, students and families benefit from the non-profit tax-exempt status of public and private colleges and universities through charitable giving, endowments, and tax-exempt bond financing benefits, all of which help institutions to provide financial aid and advance their teaching, research and public service missions.​

  Q: What are the major priorities for higher education in tax reform, and how could they be impacted if the current proposals become law?

Charitable giving and endowments.

• Charitable giving is vital in helping colleges and universities achieve their teaching, research and public service missions. Tax policy should encourage Americans to give more generously to charitable organizations, including colleges and universities.
• Charitable donations are the primary source of endowment funds. Colleges and universities use their endowment resources for student financial aid and to support faculty, libraries, laboratories, student services and other critical education-related activities.
• Both the House and Senate bills would double the standard deduction for individuals and couples and reduce the number of taxpayers who itemize, significantly reducing the value of the charitable deduction and leading to a drop in donations to all nonprofits, including colleges and universities.  
• Both bills would also create a new excise tax of 1.4 percent on endowments at certain private colleges and universities, reducing the value of these endowments and redirecting dollars away from students and those institutions to the federal government.

Student and family benefits

• Priorities include preserving and strengthening the American Opportunity Tax Credit and Lifetime Learning Credit, the above-the-line deduction for qualified tuition and related expenses, the tax exemption of tuition waivers for graduate students, the student loan interest deduction, and Sec. 529 College Savings Accounts.
• The House bill would repeal the Lifetime Learning Credit (LLC), the Hope Scholarship Credit, while slightly expanding the American Opportunity Tax Credit (AOTC) to a fifth year (and at half the value). Because of this, part-time students, graduate students, and lifelong learners would no longer qualify for these education deductions. 
• As written, the House bill would repeal the Student Loan Interest Deduction (SLID). In 2014, 12 million taxpayers benefitted from SLID (7 million more than in 2011). 
• The House bill would repeal Sec. 117(d)(5), which provides for the tax exemption of tuition waivers for graduate students serving as teaching and research assistants. Close to 145,000 graduate students received a tuition reduction in 2011-12.
• The Senate bill preserves AOTC, LLC, Hope Scholarship, SLID, Sec. 117(d), and Sec. 117(d)(5).  

Human resources and employee benefits

• As employers, higher education is focused on preserving Sec. 117(d), Sec. 117(d)(5), and Sec. 127, which allow universities to offer employees and graduate students tax free tuition remission and scholarships.  
• The House bill would repeal Sec. 117(d), Sec. 117(d)(5), and Sec. 127, which would make tuition waivers and exemptions included under estimated gross income (EGI) and increase the taxable income for many campus employees, as well as graduate students.  The Senate bill preserves these provisions.  

Higher education finance

• Tax-exempt bond financing, including qualified 501(c)(3) private-activity bonds, advance refunding bonds, and Build America Bonds, supports the missions and continued financial health of colleges and universities by providing critical resources for college and university infrastructure.
• Colleges and universities also prioritize provisions concerning tax exempt organizations, including those on unrelated business income and executive compensation.
• The House bill would terminate private activity bonds, utilized by private universities and colleges, to build dorms, classrooms, and research infrastructure. This provision would essentially prevent private colleges and universities from using lower-cost tax exempt bond financing. The Senate bill preserves private activity bonds.      
• Both the House and Senate bills would also repeal advance refundings bonds. These are an important financing tool that allows well-managed state and local governments to respond to credit market conditions to reduce the cost of government. Tax-exempt advance refundings provide institutions—public and private—with an important tool for refinancing outstanding debt at lower interest rates and generates significant interest savings over decades, lowering costs. Higher borrowing costs can result in diminished investments in infrastructure, fewer jobs, reduced public services, and increased service charges and other fees.
• The Senate bill contains several proposals that would increase Unrelated Business Income (UBIT) owed by many colleges and universities, including treating name and logo royalties as unrelated business taxable income, and computing unrelated business taxable income separately for each trade or business in a so-called “basketing” fashion.​

  Q: What happens now that legislation has started moving forward?

Most provisions of the bill, if passed this year, are scheduled to take effect Jan. 1. If the process carries over to next year, lawmakers could make it retroactive or set a new implementation date. date.

  Q: How can colleges and universities participate in the conversation about tax reform?

A:  Higher education leadership, staff, faculty, and students should actively engage in advocacy activities to remind Congress of our community’s priorities.​ Also, please make use of our Contact Congress pages to help reach your congressional​ delegation about the specific higher education provisions most important to you.

  Related

The jobs that pay little (or no) tax

Some people go to great lengths to avoid tax – but it comes for us all in some way shape or form.

Indeed, thanks to Jeremy Hunt’s tendency to see a tax threshold and freeze it, regardless of inflation eating away Britain’s wallets, today’s Conservative government is on track to be the biggest tax-increasing Parliament since records began. According to the Institute for Fiscal Studies think tank, the nation’s tax burden is set to reach a 70-year high . 

But what if you could work without having to worry about paying taxes, or filling out the dreaded self-assessment form ? As it turns out, a handful of vocations do indeed allow for generous tax exemptions – although the privilege is often not without its downsides. 

Here, Telegraph Money reveals which jobs come with tax advantages – and the strict terms you’ll have to meet to get them.

Tax breaks for religious roles

Contrary to popular belief, religious leaders do pay tax. Guidance on the Church of England website, for example, urges ministers to fill out their tax return – as clergy are paid through a payroll.

Catholic priests, meanwhile, are regarded as officeholders for income tax purposes, and their remuneration is taxable as general earnings.

In cases where a religious leader lives, for their role, in accommodation that they don’t own, such as a vicarage, they are not usually personally liable to pay council tax because that is down to the building’s owner. The owner may ask them to contribute to the council tax costs, but this will vary on a case-by-case basis.

Nuns and monks do not pay council tax either if they live in a convent or monastery . To qualify, your main role must be in prayer, contemplation, education and/or the relief of suffering. You must also have no income apart from a pension from former employment, or any wealth that you had before taking the role.

Reduced tax for PhD students

Students studying for a PhD who receive a stipend for their research do not pay tax on it , and therefore it doesn’t need to be declared via self-assessment. However, any additional salary paid by a university to teach classes, or pay received while acting as a research assistant, for instance, is taxable.

The typical range for a PhD stipend is between £15,000 to £18,000, although some can be far more generous. 

You may also be off the hook for council tax; PhD students living in university halls of residence do not need to pay it. If you live elsewhere, and live with only other full-time students (studying for at least 21 hours a week, on a course at least a year long) the whole household will be exempt from council tax.

However, if just one person in the household has to pay council tax, the property will no longer be exempt – but you might qualify for a discount instead.

Seafarers can keep more of their salary

If you really want to escape tax, your best bet is to head out to sea. Seafarers benefit from a rare form of tax relief, appropriately named the Seafarers’ Earnings Deduction, where you can claim back 100pc of the tax paid on onboard earnings.

To qualify, you must have worked on a ship (so this doesn’t apply to oil rig workers), and be at sea for a certain amount of time outside the UK. How long do you have to spend at sea to claim back that sweet tax relief? Oh, only a year. 

HM Revenue and Customs advises that seafarers keep a robust record of any hotel receipts, travel vouchers, passports, visas and logs of the ships on which they serve. The taxman may also contact their employer to confirm that they actually did work on the ship. 

Notably, the Seafarers’ Earnings Deduction is tax relief – this means income is still taxable at the time it’s received, and seafarers have to claim the tax back after the fact via self-assessment. 

Trade unions had long fought with HMRC for the SED, and many seafarers still forget to claim it. 

Unlike the aforementioned clergymen and students, some seafarers are relatively well-remunerated. A Chief Steward on a yacht could expect a monthly pay of between £1,700 and £3,000, according to trade publication Superyacht UK. For captains, monthly pay can reach as high as £10,000 for those who are very experienced.

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Doctoral and Graduate Students' Council

Representing doctoral and masters students at the Graduate Center of the City University of New York

Open Dialog

Tax Return Preparation (IRS service)

The DGSC does not have the resources to provide tax preparation services to students. However, the IRS’ VITA program may be able to help. According to their website: “The Volunteer Income Tax Assistance (VITA) program offers free tax help to people who generally make $54,000 or less, persons with disabilities, the elderly and limited English speaking taxpayers who need assistance in preparing their own tax returns. IRS-certified volunteers provide free basic income tax return preparation with electronic filing to qualified individuals.” For more details, see the website here: https://www.irs.gov/Individuals/Free-Tax-Return-Preparation-for-You-by-Volunteers .

The IRS also provides some information on free software to file your taxes online. For more details, see the website here: https://apps.irs.gov/app/freeFile/ .

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Newark wants to collect taxes on University of Delaware students in the city

The city of Newark is looking to tax students.

Of course, it cannot just decide to do that on its own — but the City Council is set to consider a resolution next week to support the collection of a "per student tax" from the University of Delaware. Then, it will appeal to state legislature to pass a charter amendment actually allowing for the new collection.

The city is aiming for "up to $50 per semester , per full- or part-time undergraduate or postgraduate student, at any college or university" attending in-person within municipal borders, according to the draft resolution, with the fee adjusting with inflation. That's UD facing the levy, then likely charging thousands of students.

And apparently, the city hopes to move quickly.

"If we hope to implement either tax early enough for it to be budget relevant for the 2025 budget year, we will need the state legislature to pass a charter amendment this legislative session," wrote Tom Coleman, city manager, to the mayor and council Monday. "Based on the remaining legislative calendar, that means we must act fast."

The council will also discuss a new tax on lease revenues. The city hopes to collect a tax of " no more than 5% on the gross rents or lease payments" from owners of any residential and commercial rental properties, including properties owned by UD. The tax would not be applicable to on-campus dorms, subsidized rental properties or those already facing such a lodging tax, according to the draft resolution.

The council will consider these resolutions during its 6:30 p.m. meeting on Monday, Feb. 12 .

It can likely expect a boost in attendance.

Rising costs: Hiring frozen. Projects paused. Travel curbed. UD reacts to spiking state health care cost

How did we get here?

Newark says some 42% of real estate within the city is tax-exempt.

That's because the University of Delaware, like all nonprofits under state law, doesn't pay property taxes. It does pay millions in other operating costs to the city, like water and electricity, as well as certain fixed payments in lieu of taxes — but council says such "PILOT" payments haven't been adjusted in nearly 60 years.

Still, "students that attend the University of Delaware rely on the city to provide services that are financially supported by property tax revenue like police services and road maintenance," reads the draft legislation. It contends that additional revenue sources are "imperative" to continuing to provide city services.

This isn't a new issue, either. Council discussed the concept of such a student fee back in 2019 , after a 13% increase in property taxes spurred a common complaint for residents. Discussions renewed in pitch as city residents will see their property taxes go up for a third-straight year.

"The city strongly believes that in light of the expansion of the university, both in terms of physical footprint and enrollment, it is only fair that the university pay their fair share," said Jayme Gravell, Newark's chief of community engagement, in an email.

Gravell also clarified that it's up to the university to pass this charge onto its students, as the city's per-student tax wouldn't necessarily require it.

The University of Delaware has yet to respond to requests for comment. Online reaction, though, has already started.

"The town of Newark should be thankful for the students and not punish them," reads one comment on a Barstool Delaware post warning of a possible proposal. "We pump so much money into the local economy. Newark would not be the same place it is if it weren’t for us."

"I don't think you should tax students for getting an education," reads the next. "What’s the point of blaming students?" poses another. The post encouraged students to head to the council meeting to make their positions clear.

And petition has already been circling to do the same. Student government leaders launched the document, with more than 1,700 signatures already.

"This imposition not only raises concerns about the financial burden placed on students but also presents the potential for future fee increases without adequate safeguards," writes the SGA Executive Cabinet. "College-aged young adults are among the most financially vulnerable populations, and it's disheartening to see the City of Newark attempting to take advantage of this."

Got a story? Contact Kelly Powers at [email protected], and follow her on Twitter @kpowers01.

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Erinn Drage, a 4th year ENSC Major student participated in the Moscow International Model Arctic Council

The conference – devoted to the 20th anniversary of the Arctic Council –welcomed distinguished experts from the Ministry of Foreign Affairs of the Russian Federation, the Ministry of Economic Development of the Russian Federation and the Ministry of Natural Resources and Environment of the Russian Federation along with youth delegates from around the world. As a representative of the Protection of Arctic Marine Environments (PAME) working group, Erinn helped create mock policies involving the protection of marine species and ecosystems. The week was full of friendly debate and was an experience that will not be forgotten.

She hopes to inspire her peers to take an active role in protecting the arctic and the natural environment. Great job Erinn!

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March 22, 2024 Immigration Advisory

Please read this information as a guide to help you with your studies and maintain valid immigration status. The information below applies to international students at all campuses.

• Need to complete an off-campus internship? Apply for CPT!
• International Students’ Council
• Your country’s flag pin for graduation
• VITA tax workshop March 25
• Tax time! Sprintax software and workshops available

Are you in an academic program that requires you to complete off-campus internships?

Then speak to an international student advisor about CPT (Curricular Practical Training). This is the off-campus work authorization for curricular-related internships. We highly recommend you apply for this government authorization whether the internship is paid or unpaid.

Although CPT is reviewed and approved by ISSS, it is a technical application, so we recommend applying early.

If you are thinking about applying for internships but are not sure if you are eligible for CPT, please speak with your academic advisor AND an international student advisor before you begin applying. This will help save you time.

The International Students’ Council (ISC) is one of ASWSU’s largest committees and is the official voice of Washington State University’s international student population. The ISC hosts several events throughout the year to promote cultural exchange on campus and in the Pullman community.  

Visit the ISC’s web page for more information and to reach out. 

Congratulations on your upcoming graduation! In connection with the Graduation Celebration, IP-International Student and Scholar Services (ISSS) is offering a graduation flag pin to all international students expected to graduate this fall and who complete a Program Completion eform in myPassport by April 5 . The flag on the pin will be that of your home country. 

Pullman campus students must pick up their pin at Bryan Hall 206 by no later than 4 p.m. each day between April 22-26. Students outside Pullman will receive their pins by mail if they provide a mailing address. Email our office with any questions.

If you have general tax questions about filing your own taxes, the WSU Department of Accounting will be hosting a VITA workshop for 2023 tax returns on Monday, March 25, between 4:30 and 6 p.m. in Bryan Hall 206. Please bring your own computer for the session as well .

If you can’t attend in person, you may also join over Zoom .

• Tax time! Sprintax software and workshops available  

ISSS offers free access to tax preparation software called Sprintax, which is specifically designed for international students and scholars. The deadline for filing 2023 taxes is Monday, April 15.  

To get Sprintax, log into myPassport and select ‘Tax Software,’ then fill out the form to request access. A unique verification code will be emailed to you at your WSU email within three business days.

Did you have NO income in 2023?

International students and scholars who did not receive U.S.-based income must still file tax Form 8843 and Sprintax can assist you with that. Just log into myPassport. and select ‘Tax Software’ to fill out the form to request access to Sprintax. A unique verification code will be emailed to you at your WSU email within three business days. 

You will need to print and mail your completed Form 8843 to Department of the Treasury, Internal Revenue Service Center, Austin, TX 73301-0215  

Did you have income in 2023? 

International students/scholars employed at WSU in 2023 will receive a report of wage earnings called Form W-2 from the Payroll Services Office. Students should use this form to complete and submit their tax return.

• Did you receive a scholarship for room and board or are you using a tax treaty benefit? This means you will receive Form 1042-S. The Payroll Services Office must issue Form 1042-S no later than March 15 and it will be mailed to the address you provided in myWSU. IMPORTANT: You must wait until you receive Form 1042-S to file your taxes.

Sprintax webinars to prepare for your tax filing!

Tax questions? Sprintax offers YouTube videos , a blog , and tax webinars (listed below).  

Upcoming webinar dates, times, and registration links

• Wednesday, March 27 | 10-11 a.m. PDT | Register for the March 27 webinar here
• Thursday, April 4 | Noon-1 p.m. PDT | Register for the April 4 webinar here
• Wednesday, April 10 | 9-10 a.m. PDT | Register for the April 10 webinar here

Find additional tax information.  

Important: ISSS may not provide tax advice or information about tax treaties. Please consult a tax expert or use the chat function with Sprintax.

If you have any questions about the above announcement, please contact International Student and Scholar Services.

• WSU Pullman students contact +1 509-335-4508 or [email protected]
• WSU Everett, Spokane, Tri-Cities, and Vancouver students contact Nitivia Jones at [email protected]

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Bill to offset student debt through tax credit passes Pennsylvania House

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HARRISBURG, Pa. (AP) — To offset the burden of student debt, employers in Pennsylvania could get a tax credit if they make contributions to their employees’ tuition savings account, under a bill that passed the Pennsylvania House of Representatives on Wednesday.

The legislation , which passed unanimously and now goes on to the state Senate, would allow employers to contribute up to $500 to an employee’s tuition savings account annually for a tax credit equal to 25% of the employer’s total contributions.

Tuition savings accounts, like the 529 plan, can be used for educational expenses — like tuition, room and board, books — at K-12 schools, college or career training programs and are meant to lower future borrowing.

Sponsors for the bill say with student debt totaling $1.77 trillion nationally, the legislation would help reduce the financial burden on students.

Pennsylvania ranks nearly last in just about every measure for college affordability . Tuition rates are high, students leave encumbered with more debt and the state gives less to higher education than others.

Employers that make contributions would have to do so equally to all employees who have tuition savings accounts.

The Department of Revenue estimates there are roughly 600,000 tuition savings accounts owned by Pennsylvania employees. The state would see an estimated $65.7 million cost annually, if each eligible account received the maximum contribution.