Save time, do it online: Pay Apply Report

Alternative Council Tax Reduction

What alternative is there to Council Tax Reduction?

Sometimes called 'Second Adult Rebate', it is calculated by a different method to the main Council Tax Reduction Scheme. It is based on the income of the second (other) adult/s who are resident in the property. See Council tax Forms if you would like to download a form.

The claimant must be the person liable to pay Council Tax, who would have been awarded single occupier discount but for the other second adult/s living in the property. Second Adult Rebate cannot be granted if the claimant has a partner residing in the property, unless the partner is disregarded for Council Tax (for example, if the partner is a full-time student).

If you are the only person who is liable to pay Council Tax on your home, but you share your home with one or more persons who are over the age of 18 years and they:

  • are not paying you rent for living in your home
  • do not have to pay Council Tax
  • are not your spouse or partner
  • have a low gross income

then you can claim Second Adult Rebate in respect of them.

In order to do this you will need to complete and return one of our application forms, together with documentary proof showing the gross income details of other adults who live with you. You do not have to supply us with details of your own income and/or savings. However, if you do, we will also do a calculation to see if you are entitled to a reduction under the main Council Tax Reduction Scheme based on your details.

Once the calculation for main Council Tax Reduction and Second Adult Rebate have been made, we will compare the amounts (if any) and award you the greater entitlement (please note that you are not entitled to receive both).

Second Adult Rebate is calculated using the combined gross income of all the second adults living in the property. It is awarded on a percentage basis of your Council Tax Bill.

Any Income Support, Job Seeker's Allowance (Income Based), Employment and Support Allowance (Income Related), Pension Credit, Attendance Allowance, or Disability Living Allowance, will be ignored when we work out the second adult's gross income.

If you qualify for Second Adult Rebate your Council Tax bill will be reduced by 25%, 15% or 7.5%, depending on the second adult's income.

Please note that if their income is too high, you will not qualify for Second Adult Rebate, but you may still qualify for a Council Tax Reduction under the main scheme.