Council tax - second adult rebate

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Second adult rebate is awarded when a person has a second adult living in his or her home and is on a low income. From 1 April 2017 second adult rebate will not be 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 claimant 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 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.

You cannot claim second adult rebate if you have a partner or if the second adult has a commercial liability to pay you rent.

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(s) in receipt of Income Support (IS), Income based Jobseekers allowance (JSA (IB)), ESA Income Related (IR) or Pension Credit Guaranteed Credit or 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 £194.95 per week 15%
Second adults are not receiving IS, JSA (IB), ESA (IR) or PC (GC or SC) and gross income is between £194.95 and £252.49 per week 7.5%
Second adults are not receiving IS, JSA (IB) or PC and gross income is £252.50 per week or more nil

How to claim second adult rebate:

You will need to complete a claim form which can be collected from any of our offices. You can also email us to request a form. Alternatively, you can contact the Benefits team on 01732 876376.