Council Tax Reduction - discount for those on a low income
Non-dependant deduction rates
| Non-Dependants circumstances |
2025/26 |
|---|---|
| In receipt of Pension Credit | Nil |
| Under 25 in receipt of Income Support/Job Seekers Allowance (IB)/Employment Support Allowance (IR) (Assessment Phase) or Universal Credit with no earned income | Nil |
| Any age in Employment Support Allowance (IR) (Main phase) | Nil |
| Aged 25+ in receipt of Income Support/Job Seekers Allowance (IB) or Universal Credit with no earned income | Nil |
| Aged 18+ not in remunerative work | £5.35 |
| Aged 18+ in remunerative work or Universal Credit with earned income: | |
| Gross income up to £272.99 | £5.35 |
| Gross income £273.00 - £473.99 | £10.55 |
| Gross income £474.00 - £585.99 | £13.40 |
| Gross income £586.00 or more | £15.95 |
Housing Benefit - non-dependant deduction rates
| Non-Dependants circumstances |
2025/26 |
|---|---|
| In receipt of Pension Credit | Nil |
| Under 25 in receipt of Income Support/Job Seekers Allowance (IB)/Employment Support Allowance (IR) (Assessment Phase) or Universal Credit with no earned income | Nil |
| Any age in Employment Support Allowance (IR) (Main phase) | £19.65 |
| Aged 25+ in receipt of Income Support/Job Seekers Allowance (IB) or Universal Credit with no earned income | £19.65 |
| Aged 18+ not in remunerative work | £19.65 |
| Aged 18+ in remunerative work or Universal Credit with earned income: | |
| Gross income up to £182.99 | £19.65 |
| Gross income £183.00 - £265.99 | £45.15 |
| Gross income £266.00 - £347.99 | £62.00 |
| Gross income £348.00 - £462.99 | £101.35 |
| Gross income £463.00 - £576.99 | £115.45 |
| Gross income £577.00 or more | £126.65 |
- Council Tax Reduction Scheme
- Second Adult Reduction
- Non-dependant deduction rates
- Council Tax Reduction review
Benefits Call Centre
Benefits and Revenue Services PO Box 3591, Glasgow, G73 9ED
Phone: 0303 123 1011Email: Benefits Call Centre