Second Adult Council Tax Rebates

This is sometimes known as alternative maximum Council Tax reduction. Second adult rebate reduces the Council Tax for a household by a percentage depending on the income of the people who live with the Council Tax payer. It is available for households where all of the following apply:

• the Council Tax payer is of pension age
• the Council Tax payer does not have a partner
• other adults are resident, all of whom have a low income
• the other adults do not pay rent to the Council Tax payer

This is sometimes known as alternative maximum Council Tax reduction. It is available for households where all of the following four criteria apply:

• the Council Tax payer is of pension age
• the Council Tax payer does not have a partner
• other adults are resident, all of whom have a low income
• the other adults do not pay rent to the Council Tax payer

Household circumstances

Amount of reduction:

1. Council Tax payer is a student and the remaining adults are students or on Income Support, Jobseekers Allowance (income based), Employment and Support Allowance (income related) or Pension Credit 100%
2. Second adult is on Income Support, Jobseekers Allowance (income based), Employment and Support Allowance (income related) or Pension Credit 25%
3. Second adult has a gross income of up to £ £222.00 (increasing to £244.00 in April 2023)
4. Second adult has gross income between £222.00 and £288.00 (increasing to £244.00 and £317.00 in April 2023)