Second Adult Rebate
You may be entitled to a reduction in your Council Tax if you share your home with one or more adults who are on a low income. The person(s) you share your home with cannot be your partner*. A partner means someone you are married to or have a civil partnership with, or a person you live with as if you were their husband, wife or civil partner (a civil partnership is a formal arrangement that gives same-sex partners the same legal status as a married couple).
*You may qualify for a second adult rebate if you live with a partner as well as another adult but where you or your partner are disregarded for Council Tax purposes
A discount may be granted if the person(s) you share your home with is:
- not your partner
- 18 years or over
- not paying you rent (not a boarder, lodger, subtenant)
- not paying Council Tax themselves
- on a low income
Some examples would be entitled
Mrs Smith has two sons residing at her property both over the age of 18. One of which is a student so is disregarded from Council Tax and the other is receiving Income Based Job Seekers Allowance. She is able to apply for a second adult rebate for the second son based on him being on a low income.
Mr Smith resides with his mother and his son. His mother is receiving Pension Credit Guarantee Credit and his son is receiving Income Based Job Seekers Allowance. He can apply for a second adult rebate for both of them due to them both being on low incomes.
Example who would not be entitled
Mr and Mrs Jones have two sons residing at their property both over 18. One of which is a student so is disregarded from Council Tax and the other is receiving Income Based Job Seekers Allowance. They would not be entitled due to there still being two adults residing at the property liable for Council Tax.
How much will I get?
The amount of reduction depends on the income of the other adult(s) resident with you in your home. The table below shows the percentage reduction of Council Tax in relation to the second adult’s income, the income figures shown are for the current financial year:
| Income level of the second adult | Percentage reduction of Council Tax |
|---|---|
| **In receipt of Income Support, income based Job Seekers Allowance, income related Employment and Support Allowance, Universal Credit with no earned income or Pension Credit, and living with full time students householder(s). |
100% |
| In receipt of Income Support, income based Job Seekers Allowance, income related Employment and Support Allowance or Pension Credit | 25% |
| Gross weekly income is less than £224 | 15% |
| Gross weekly income is between £224 and £291.99 | 7.5% |
| Gross weekly income is £292 or over | NIL |
**Where the property would be wholly occupied by full time students but for the presence of one or more second adults, if those second adults are in receipt of Income Support, income based Jobseekers Allowance, income related Employment and Support Allowance, Universal Credit with no earned income or Pension Credit, the percentage reduction in Council Tax shall be 100%.
Council Tax Reduction
You may be entitled to a Council Tax Reduction if the person you share your home with is your partner and you are on a low income.
If you think you are entitled to a Council Tax discount fill in the application form and return it to us.