Answers · UK 2025/26

What is second adult rebate for council tax?

Second adult rebate can reduce your council tax bill if you share your home with another adult (not your partner) who is on a low income or certain benefits, even if your own income would normally be too high to qualify for standard Council Tax Reduction. It exists mainly to help pensioners in this situation, and where you would qualify for more under standard Council Tax Reduction instead, most councils will automatically apply whichever gives you the bigger discount.

Last updated: 2 July 2026Last reviewed: 2 July 2026How we verify

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Second adult rebate is a less well-known form of council tax help, distinct from both the single person discount and standard means-tested Council Tax Reduction, aimed at a specific situation: when you live with another adult who isn't your partner and who is on a low income. **How it differs from standard Council Tax Reduction** Standard Council Tax Reduction is based on YOUR income and savings as the liable council tax payer. Second adult rebate, by contrast, ignores your own income entirely and instead looks at the income of the OTHER adult(s) living with you (who are not your spouse, civil partner, or partner) -- if that other adult is on a low income or receiving certain benefits, you may be entitled to a reduction even if your own income would otherwise be too high to qualify for standard Council Tax Reduction. **Who it's designed for** This is most relevant for pensioners or higher-income households who share their home with a low-income adult relative or lodger (for example, an elderly parent living with an adult child who has a good income, where the parent has a low income themselves) -- in this scenario, the homeowner might not qualify for standard Council Tax Reduction based on their own finances, but could still get help via second adult rebate based on the other person's circumstances. **How much you can get** The reduction is typically banded based on the second adult's income and benefit status -- broadly, if the second adult receives Income Support, income-based JSA, income-related ESA, Pension Credit, or Universal Credit, the reduction can be up to 25% of the council tax bill; if their income is low but they don't receive one of those benefits, a smaller reduction (commonly around 15%, tapering down to 7.5% at somewhat higher income) may apply. **You can't get both discounts on the same basis** If you would qualify for standard Council Tax Reduction based on your own income AND second adult rebate based on the other person's income, most local council schemes will automatically calculate and apply whichever gives you the larger reduction -- you don't get both stacked together, but the council should identify the better option for you. **Availability varies** Because councils in England set their own local Council Tax Reduction scheme rules following the 2013 reforms, not every council explicitly retains a second adult rebate option in the same form -- check with your specific local authority, as rules and terminology can vary. **Practical tip** When applying for council tax help, mention any other adults living in your household who are on a low income, even if you assume your own income disqualifies you from support, since the council should automatically assess whether second adult rebate applies as an alternative route to a reduction.