Council Tax Reduction - discount for those on a low income

Council Tax - non-dependant deduction rates

Non-Dependants circumstances	2025/26 Weekly £
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 Weekly £
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