先说学生，

http://www.local.odpm.gov.uk/finance/ctax/ctaxbillguide.pdf section 12-18,
下面是其中一部分的引用，



You will not be counted if you are a student (or an overseas student) on a full-time or qualifying course of education.
You are a full time student if you are:
• attending a university or college course which lasts for at least an academic year, takes at least
24 weeks a year and involves at least 21 hours of study per week during term-time; or
• under the age of 20, and studying for more than three months and at least 12 hours per week for any qualification up to A level or equivalent standard. Correspondence courses, evening classes, or courses taken in connection with a person’s job, such as on day-release, are not included.

前面的引用明确说明，只要是FULL TIME学生，没毕业就肯定不用交，那些说什么一学年上九个月课的FULL TIME STUDENT就要交剩下三个月的COUNCIL TAX绝对是BULLSHIT.

那什么是full time student呢？粗体红字部分说得很清楚：只要你在term-time的时候每周上课时间达到21小时以上，那你就是full time student.

这个是应用于英国所有城市的，别的政策可能有不同，但是这些应该是统一的。