The University of Sheffield's Frequently Asked Questions database
Question:
I am a full-time student living in a shared house, sharing with non-students (or part-time students) - Will I have to pay Council Tax?
Answer:
A bill will be payable but the student tenants will not be held liable. The person or people who are not students will be liable to pay. If you arrange to live with someone who is not a full-time student, they should be warned that the bill may be high. If there is only one non-student in the property, a 25% discount may be applied for.