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Second Adult Rebate - a guide for those solely responsible for paying council tax, but who are not the only person living in their home.
Second adult rebate is a type of council tax benefit. If you are a single person solely liable for council tax you are entitled to the single person discount. However, you may be solely liable for council tax, but not get the single person discount because there is another person living in the household. If the other person is on a low income you may be entitled to second adult rebate.
The second adult, living in your home, must be over 18 years but must not be: • Your partner • A tenant or boarder, who is paying you a commercial rent. You may still claim second adult rebate if there is more than one other adult living in the household. The income of all the other adults will be added together for our calculations.
The amount of Second Adult Rebate you may receive will depend on the income of the other adult.
The table below shows the percentage of rebate that may be applied to your council tax bill:
Second adult on IS or JSA(IB), Pension Credit/ ESA (IR)
25%
Second adult gross income:
Under £180
15%
£180 to £235
7.5%
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