Council tax second adult rebate

Second adult rebate is awarded when a person has a second adult who is on a low income living in their home. Second adult rebate is not awarded on working-age claims.

Second adult rebate reduces the amount of council tax that has to be paid and is different to a council tax reduction. This is because the income and capital of the person claiming is not taken into account. The income and capital of the second adult(s) is counted.

A second adult can be:

A second adult is somebody who is 18 or over, who is living in your household on a non-commercial (ie not renting) basis. A second adult can be:

  • an adult son or daughter
  • a relative
  • a friend

A second adult cannot be:

  • a partner
  • a tenant/boarder
  • a joint tenant
  • a person who is disregarded for council tax purposes such as a student

Second adult rebate reductions

Generally, second adult rebate will reduce your council tax bill by a maximum of 25%.  If you have more than one second adult then we will use their combined gross income in the calculation.

SECOND ADULT STATUS

REDUCTION
Second adult(s) in receipt of Income Support (IS), Income based Jobseekers Allowance (JSA (IB)), ESA Income Related (IR) or Pension Credit Guaranteed Credit of Savings Credit (GC or SC) 25%
Second adults are not receiving IS, JSA (IB), ESA (IR) or PC (GC or SC) and gross income is less than £265 per week 15%
Second adults are not receiving IS, JSA (IB), ESA (IR) or PC (GC or SC) and gross income is between £265 and £343.99 per week 7.5%
Second adults are not receiving IS, JSA (IB) or PC and gross income is £344 per week or more nil

Apply online