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Council Tax Reduction - discount for those on a low income

Second Adult Reduction

If you don't qualify for Council Tax Reduction because your income is too high, you may be entitled to a Second Adult Reduction. This is solely based on the income and circumstances of other adults living in your house, such as your grown up children, other relatives, friends or resident carers.

This is available to single householders and couples, where at least one of the couple has been disregarded for Council Tax as they are:

  • under the age of 18
  • a full time student
  • a youth trainee under the age of 25
  • an apprentice (with a weekly gross income of less than £195)
  • severely mentally impaired
  • a carer (in certain circumstances)
  • a student nurse
  • in prison or other forms of detention  

Other adults could qualify as a second adult if they are:

  • Aged 18 or over and
  • not the householder or their partner and
  • not liable to pay Council Tax and
  • not a disregarded person for Council Tax and
  • on a low income or receive certain benefits and
  • not paying you or your partner a commercial rent ('Dig money' is not classed as a commercial agreement)  

Second Adult Reduction is calculated as a percentage of the Council Tax Charge (excluding Water and Sewerage charges) and dependent on the second adult's income or circumstances.

Income and award
Income/circumstances of Second Adults 2022/23                     Award  
Income of £292.00 or more per week (gross) NIL
Income of £224.00-£291.99 per week (gross) 7.5%
Income under £224.00 per week (gross) 15%
In receipt of Income Support, Job Seekers Allowance (Income Based), Employment and Support Allowance (Income Based, Guarantee Credit or Savings Credit 25%
Living with a full-time student householder and in receipt of Income Support, Job Seekers Allowance (Income Based), Employment and Support Allowance (Income Related), Guarantee Credit or Savings Credit 100%

For second adults in receipt of Universal Credit, gross income includes the Universal Credit award, any gross earnings and any other benefits received.

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

Benefits Call Centre

Benefits and Revenue Services PO Box 3591, Glasgow, G73 9ED

Phone: 0303 123 1011
Email: Benefits Call Centre