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Council Tax Support Deductions
Second Adult Reduction
If you are the sole liable person for Council Tax, and you have other non liable adults living with you (such as grown up sons or daughters), and any of the other adults are on a low income, you may be able to claim Second Adult Reduction.
You can claim Second Adult Reduction even if you would not normally qualify for Council Tax Support based on your own income.
The current rates of Second Adult Reduction are shown below:
|Second adult in receipt of Income Support , income based Jobseekers Allowance Pension Credit (either Savings or guaranteed credit) or Employment & Support Allowance ( Income Related)||25%|
|Other second adults|
|Gross income of the second adult:|
|Equal to or less than £194.95 per week||15%|
|£194.95 to £252.50 per week||7.5%|
Second Adult Reduction is also called "Alternative Maximum Council Tax Support".
In properties occupied entirely by students, if one of the occupants ceases to be a student or if someone who is not a student moves in, the exemption from Council Tax would normally end and only a 25% discount would apply. However, if the non student occupier receives either Job Seekers Allowance (Income based), or Income Support or Guaranteed Pension Credit or Pension Credit Savings Credit, then 100% Alternative Maximum Council Tax Support may be awarded.
The rates of non dependant deductions are determined by central government. If you or your partner are over pension credit age and not in receipt of Income based ESA or Income Support and in receipt of a Council Tax Support reduction then the following rate of non dependant deduction will apply to you:
April 2017 rates
|Gross weekly income of non dependant||Deduction from Council Tax reduction|
|Gross income: £424.20 or more||£11.55|
|Gross income: £341.40 to £424.20||£9.65|
|Gross income: £196.95 to £341.40||£7.65|
|Gross income: less than £196.95||£3.80|
These rates are decided by the Government. The new rates will be published here. For working age Council Tax Support our deduction is currently rated at zero%.
If you or your partner are over 65 and a non dependant moves in with you, we will not make deductions for the first 26 weeks. However you must still tell us that they have moved in.
Again, if you or your partner are aged over 65, if you already have a non dependant living with you and their income increases we will not increase the amount of deduction for 26 weeks from the date of change. The new deductions will be based on the non dependant's income at the end of the 26 weeks period. Again you must still tell us about the change and any other changes during that period.
We will not make a Council Tax Support deduction if your non dependant is:
- Under 18
- Receiving pension credit
- Receiving a youth training allowance
- A full time student (but we will take deduction if they work in the holidays, and when they are between courses)
- In prison
- Usually living elsewhere.
- Receiving income support, job seekers allowance (income based) or employment and support allowance (income related).
To work with welfare reforms their non dependent deductions are not charged in our working age schemes but you must still tell us about any changes in their circumstances.