Non Dependant Deductions - CTRS

Non Dependant Deductions 2025-26 - Council Tax Reduction Scheme

Non-dependant circumstances	Council Tax Reduction - Non-dependant deduction on a pension age claim	Council Tax Reduction – Non-dependant deduction on a working age claim
Not working or not in remunerative employment	£5.00	£8.03
Non dependant aged 18 or over with a gross weekly income of:
a. Less than £266.00	£5.00	£8.03
b. £266.00 to £462.99	£10.20	£8.03
c. £463.00 to £576.99	£12.80	£8.03
d. £577.00 or above	£15.35	£8.03
Non dependant in receipt of Universal Credit:
a. Under 25 with no earnings	£0.00	£0.00
b. Aged 25 and over with no earnings	£0.00	£0.00
c. Receiving Universal Credit and working under 16 hours	£5.00	£8.03
d. Receiving Universal Credit and working 16 hours or over per week	Dependant on level of earnings - see 'Non dependant aged 18 or over with a gross weekly income of'	£8.03

There are several circumstances where a Non Dependant deduction is not applied, these are;

Where the Non Dependant is in receipt of Pension Credit
Where the Non Dependant is aged under 18
Where the Non Dependant is in receipt of In receipt of Income Support or Jobseekers Allowance (Income Based)
Where the Non Dependant is in receipt of In receipt of Employment and Support Allowance (Income Related)
Where the Non Dependant is undertaking Youth training
Where the Non Dependant is a full time student at college or University
Where the Non Dependant is in hospital for more than 52 weeks
Where the Non Dependant is in legal custody
Where the Council Tax Reduction applicant or partner is registered blind
Where the Council Tax Reduction applicant or partner is in receipt of Attendance Allowance
Where the Council Tax Reduction applicant or partner is in receipt of the care component of Disability Living Allowance
Where the Council Tax Reduction applicant or partner is in receipt of the Daily Living Component of Personal Independence Payments.