
Second Adult Rebate can be awarded when there is someone else living in the property with the person who is liable to pay the Council Tax and the second adult is not
It is therefore typically awarded when an adult son or daughter, or an elderly relative lives in the property with the person who is liable to pay Council Tax.
However, if in addition to the person who is liable to pay the Council Tax, there is at least one other person living in the property who is not a second adult for the purposes of Second Adult Rebate (for example, the liable person's partner), Second Adult Rebate cannot be awarded in respect of another person who is also in occupation - for example if a couple have their twenty year-old son living with them and he has a low income, Second Adult Rebate cannot be awarded.
The award of Second Adult Rebate is based on the income or circumstances of the second adult(s), and is designed to compensate for the loss of the 25% Single Person's Discount. However, it is the person who is liable to pay Council Tax that must make the claim.
There are four levels of award (all of which are based on a percentage of the Council Tax liability for the property), which for 2009/10 are as follows:
|
Circumstances or income of the second adult(s) | Percentage awarded |
|---|---|
| The second adult(s) are all students | 100% |
| The second adult(s) are in receipt of Income Support, income-based Job Seeker's Allowance or Pension Credit (either Savings or Guaranteed Credit) | 25% |
| The second adult(s) gross weekly income is less than £175.00 | 15% |
| The second adult(s) gross weekly income is £175.00 or more but less than £228.00 | 7.5% |
If the person who is liable to pay Council Tax also submits details of their income and capital on the claim form, we will calculate whether main Council Tax Benefit (based on the claimant's circumstances) or Second Adult Rebate (based on the second adult's circumstances) is more, and the higher amount will be awarded. This is known as the "better buy" calculation.
For further information or to clarify whether you may qualify for Second Adult Rebate, please contact a Customer Services advisor.
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