Tax-free PhD

I read the horrors of Sally Baker's existence as a PhD student with interest (Why I... August 5). She said: ''My friend kept... paying my council tax because my scholarship didn't extend to such luxuries.'' It wasn't supposed to. Both full-time undergraduate and postgraduate students are exempt - a fact stated on the council forms you fill out when you move into a new property. This is true in Scotland and in England. Perhaps the law is different in Wales?

Hazel Morris
London