Glossary · UK
What is Council Tax Second Adult Rebate?
A Council Tax reduction of up to 25% for the liable person where another adult living with them on a low income is not their partner and would otherwise trigger loss of the single person discount.
Full Definition
Second adult rebate is a lesser-known form of Council Tax reduction, run by some (but not all) local councils in England, and available UK-wide in different forms, that applies where the person legally responsible for the Council Tax bill lives with one or more other adults who are on a low income, are not their partner, and do not pay them rent on a commercial basis -- for example a grown-up child, a friend, or an elderly parent who has moved in. Because a second adult in the household would normally end the single person discount, second adult rebate exists to soften that loss: depending on the second adult's income, the household can receive a reduction of up to 25% (falling in stages as the second adult's income rises), calculated without any reference to the liable person's own income or savings. Where a household could qualify for either second adult rebate or the means-tested Council Tax Reduction scheme based on the liable person's own circumstances, councils are required to award whichever gives the larger reduction, so it is always worth applying for both and letting the council compare them.