Daniel Kelly (AKA Jack) wrote:
>
> As a PhD student I earn 12,500 UKP per year, untaxed. I do not have to
pay
> income tax or council tax.
>
OK. I thought that might be where the confusion was coming from. As I
recall, most academic grants are tax-exempt, so that you do not pay
income tax on them. You certainly *do* have to pay income tax, you and
every other student. However your taxable income is likely to be so low
as to take you under your personal allowance, so that your net tax bill
is 0.
However if you have income that is taxable from other sources than your
grant which is more than the personal allowance, then that is taxable.
On council tax: council tax is charged on properties not people. A
property occupied solely by students is exempt from council tax, but
students individually are not. If a student shares with a non-student
the property has council tax levied on it. How the occupants divide up
that liability is up to them.
Francis Davey
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