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Discounts if you are on a low income (Council Tax Reduction)

Council Tax Reduction Scheme

This is a means tested scheme available to people who are liable for paying Council Tax. The amount of Council Tax Reduction you will get depends on the amount of Council Tax you have to pay, the amount of money you have coming in and the number of people in your household. If your savings and investments are more than £16,000 you will not be entitled to Council Tax Reduction unless you are in receipt of Guarantee Credit.

If you live in a property in Band E to H and have an income of less than £25,000 (for a couple) or £16,750 (for a single person), you can apply for Council Tax Reduction. If you already receive Council Tax Reduction, you do not need to re-apply.

You can use our Council Tax Reduction calculator to check if you qualify for Council Tax Reduction

Second Adult Rebate

If you don't qualify for Council Tax Reduction but have a second adult over the age of 18 living with you who is not your partner and is on low income, you can apply for a Second Adult Rebate. Second Adult Rebate can only be awarded if the other adult is over the age of 18:

  • does not pay rent for living in your home
  • is not your spouse or partner
  • has a low gross income and they are not counted as a disregarded person for council tax purposes

All the evidence we need to support your claim can be submitted electronically, either when you apply or afterwards using our online formWe may ask to see original documents if we need them.

If you have recently applied for benefit with the Department for Works and Pensions (DWP) they will ask if you want to apply for Council Tax Reduction. If you have said you do the DWP may pass this information to us but you still need to apply directly to us.


Your entitlement will usually start on the Monday after the date we receive your application. We can consider a request to backdate your application to an earlier date if you have good reason. You should explain this in your application.

Appealing a decision on Council Tax Reduction

If you don't agree with our decision you can ask us to look at it again. This must be done in writing within 2 months of our original decision.

Reporting changes

It is really important that you tell us straight away if your circumstances change. Important information on the types of changes you need to tell us about are on our Housing Benefit and Council Tax Reduction - change of circumstance. Changes may mean you are entitled to a higher or lower reduction.

Related content

  1. Council Tax Reduction Scheme
  2. Non-dependant deduction rates
  3. Council Tax Reduction review

Council Tax and Benefits Call Centre


Benefits and Revenue Services
PO Box 3591,
G73 9ED
Phone: 0303 123 1011
Email: Council Tax and Benefits Call Centre