This is sometimes known as alternative maximum Council Tax reduction. It is available for households where all of the following apply:
- the Council Tax payer is of pension age
- the Council Tax payer does not have a partner
- other adults are resident, all of whom have a low income
- the other adults do not pay rent to the Council Tax payer
Second adult rebate reduces the Council Tax for a household by a percentage depending on the income of the people who live with the Council Tax payer. The income of the Council Tax payer is not taken into account:
| Household circumstances | Amount of reduction |
|---|---|
| Council Tax payer is a student and the remaining adults are students or on Income Support, Jobseekers Allowance (income based), Employment and Support Allowance (income related) or Pension Credit | 100% |
| Second adult is on Income Support, Jobseekers Allowance (income based), Employment and Support Allowance (income related) or Pension Credit | 25% |
| Second adult has a gross income of up to £244.00 (increasing to £265.00 in April 2024) | 15% |
| Second adult has gross income between £244.00 and £317.00 (increasing to £265.00 and £344.00 in April 2024) | 7.5% |
This application form is the same one used for Council Tax Support and Housing Benefit. When you fill out the form we will award whichever is more favourable to you.