Council Tax Reduction - low income households

Second Adult Reduction

If you live with other adults and you do not qualify for Council Tax Reduction or single person discount, you may still be able to reduce your Council Tax bill.

Second Adult Reduction looks at the income and circumstance of the other adults you live with, not yours.

You could get 7.5%, 15%, 25% or 100% off your Council Tax (not including water and waste water charges).

Who can claim

To claim, you must be:

single, or
part of a couple where at least one of you is disregarded for Council Tax
have other adults aged 18 or over living with you

Who counts as a second adult

A second adult is anyone aged 18 or over who lives with you and is not:

you or your partner
liable to pay Council Tax
someone who is disregarded for Council Tax
paying you commercial rent
- informal payments such as “dig money” do not count as commercial rent

Who is disregarded for Council Tax

A person will be disregarded if they are:

under 18
a full‑time student
a youth trainee under 25
an apprentice earning under £195 per week
severely mentally impaired
a carer (in certain circumstances)
a student nurse
in prison or another form of detention

How much you could get

The amount you get is based on the income and circumstances of the other adults. Your own income is not included.
Second Adult Reduction is calculated as a percentage of the Council Tax charge (excluding water and waste water charges) based on the second adult's income or circumstances.

Second adult reduction rates 2026/27

Income and award
Income/circumstances of Second Adults 2026/27	Award
Income of £383.00 or more per week (gross)	NIL
Income of £282.00-£384.99 per week (gross)	7.5%
Income under £282.00 per week (gross)	15%
In receipt of Pension Credit or Universal Credit (with no earned income)	25%
Living with a full-time student(s) and in receipt of Pension Credit or Universal Credit (with no earned income)	100%

For second adults getting Universal Credit, the income used includes:

their weekly Universal Credit award
any gross earnings
any other benefits they receive

How to apply

The quickest way to apply and upload your evidence is online using the buttons below.

If you need help uploading documents, visit our Uploading files to online forms page.

Apply for a second adult reduction

Submit evidence

How your reduction is paid

Any Second Adult Reduction is paid direct to your Council Tax account.

If your Second Adult Reduction changes, we’ll send you an updated Council Tax bill. We aim to give you at least 14 days’ notice before your next payment is due.

If there’s less than 14 days before your next payment, your new amount will start from the following month instead.