second adult rebate

Second Adult Rebate is a form of Council Tax Benefit. Single people in a household are awarded 25% Single Person Discount, regardless of their own means. Second Adult Rebate is intended to compensate you if you do not receive this discount because a 'non-dependant' adult on a low income lives with you. You cannot claim Second Adult Rebate if you are married or have a partner. The only time that Second Adult Rebate is paid in respect of a couple is if one of them is 'disregarded' for Council Tax purposes.

You may be able to have your bill reduced, regardless of your own circumstances (including earnings and savings) because other people who live with you are on benefit or a low income. The Housing and Council Tax Benefit form explains the limited sections that need to be completed, as it is the details of any "second adults" who are now living in the property that are required, not details relating to the claimant. Please go to the 'online forms' section of our Online Services to apply.

A Second Adult must:

  • live with you

  • not be jointly liable for the Council Tax with you

  • not qualify for any other Council Tax Discount

  • not be a sub-tenant or boarder

In practice, this is most likely to be a grown-up child still living in the family home.

The rates of benefit obtainable under this scheme are detailed in the table below:

Percentage deduction from Council Tax: Second Adult(s) receiving IS, JSA(IB), ESA(IR) or PC = 25%, Gross Income less than £144 per week = 15%, Gross Income between £144 and £185.99 per week = 7.5% and Gross Income above £186 per week = nil

Where there is more than one other adult in the property, the Second Adult Rebate is based on the combined gross income of all of the second adults. Income for Second Adult Rebate is worked out in the same way as for non-dependants, i.e. income (gross) plus annual interest from capital.