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If you are registered as a part-time Postgraduate Research Student you would not be eligible for Council Tax Exemption.   Postgraduate taught students should be studying for a minimum of 21 hours per week to be eligible. If you are studying less than this then you are not eligible.   Students who are inactive or suspended may be eligible due to previous years enrolment status, if this applies, please contact the Student Hub for further information. 
For further information please access this link: https://www.mmu.ac.uk/online-enrolment-faq/council-tax/