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 £276 per week | 15% |
| Second adults are not receiving IS, JSA (IB), ESA (IR) or PC (GC or SC) and gross income is between £276 and £375.99 per week | 7.5% |
| Second adults are not receiving IS, JSA (IB) or PC and gross income is £358 per week or more | nil |