What is the Second Adult Rebate on council tax and how much is it worth?

Full answer

Second Adult Rebate (sometimes called Alternative Maximum Council Tax Reduction) helps people who cannot get the single-person discount because another adult lives with them, but that adult is on a low income. It is assessed on the second adult's income rather than the bill-payer's, which is unusual. It is mainly available to those over State Pension age, because most working-age local schemes have dropped it. The reduction is tiered: up to 25% off the bill if the second adult receives certain benefits such as Universal Credit, Pension Credit or income-based JSA, with smaller percentages where the second adult has modest earnings. Worked example: a pensioner liable for a Band D bill of around GBP 2,280 in 2026/27 lives with their adult son who is on Universal Credit. The pensioner cannot claim the 25% single-person discount because a second adult lives there, but they may qualify for a 25% Second Adult Rebate worth about GBP 570 a year. The second adult must not be your spouse or civil partner, must not be a joint owner or tenant liable for the bill, and must not pay you commercial rent. Your council compares your normal Council Tax Reduction with the Second Adult Rebate and awards whichever is higher. Use the Council Tax calculator to find your Band D charge, then apply through your local council. Check the rules at gov.uk/council-tax-reduction.

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More answers

• How does the single person council tax discount work?
• Who is exempt or disregarded for council tax?