Yes. The agreement currently in place with Vauxhall requires the property owner to pay the council tax with the council directly as soon as the council sends out an invoice to you. This is because Vauxhall is paying a higher amount of rent each month to cover the council tax amount. Council tax exemption for students If your unit is occupied by a student then they do not have to pay council tax (and neither do you). Urban Evolution will inform the local council of the students status giving them the appropriate students reference number.