Second adult rebate is payable if you're liable for Council Tax and there's another adult living in your home who isn't your partner, doesn't pay you rent and is on a low income. Second adult rebate can be paid even if your income and capital are too high to qualify for main Council Tax Benefit as it's based on the circumstances of the second adult.
It covers a maximum of 25% of your Council Tax bill. It's sometimes referred to as "alternative maximum Council Tax Benefit".
When you claim Council Tax Benefit, you will automatically be assessed for both the main benefit and second adult rebate. The information you give on your claim form will allow your local authority to work out whether you're entitled to second adult rebate.
If you qualify for both main Council Tax Benefit and second adult rebate, you'll be paid whichever is higher. Second adult rebate can be paid if you don't qualify for main Council Tax Benefit or you get less than a 25% reduction on your bill.
Who is a 'second adult'?
A second adult is someone aged over 18 who's living with you and doesn't pay you rent. This could be a friend or family member, often the same people who count as non-dependants. If someone is paying rent, they'll be ignored when second adult rebate is considered.
Your partner (the person you're married to, your registered civil partner or someone you're living with as if they were your spouse or civil partner) doesn't count as a second adult. A person is not a second adult if they're under 18 or if they're ignored for Council Tax purposes (such as a student or person with severe mental impairment).
A joint tenant, joint owner or person who is jointly liable with you for the Council Tax bill is also not a second adult. The only exception is if they're not counted for Council Tax purposes (such as full-time students, young people in training, student nurses, people who are severely mentally impaired or 18- and 19-year-olds in full-time education). This may include some carers.
There must be at least one person who counts as a second adult in your home for you to get second adult rebate.
How much second adult rebate?
The amount of second adult rebate payable depends on the circumstances of the second adult and not your own. If the second adult is on Income Support, income-based Jobseeker’s Allowance, income-related Employment and Support Allowance or Pension Credit, the second adult rebate is 25% of your Council Tax bill.
If their gross income (before tax and National Insurance deductions) is under £177 a week, the second adult rebate is 15% of the bill. If their gross income is £177-230.99 a week, the second adult rebate is 7.5% of the bill.
You'll need to give proof of the second adult’s income when you make a claim. Like main Council Tax Benefit, second adult rebate won't affect other benefits you get.
The second adult cannot make a claim for second adult rebate. The person responsible for Council Tax must make a claim for Council Tax Benefit and the local authority decides what's payable.
