Alternative Council Tax Reduction

Last Updated: 6 June 2023

Alternative Council Tax Reduction (sometimes called second adult rebate) applies to Council Tax only and is claimed by persons liable to pay Council Tax on their own.

You can claim it where other adults (second adults) live in the property and are on a low income. The second adult must be 18 years old or over and could be an adult child or other relative or friends who live in your home on a non-commercial basis. The second adult cannot be your partner or a joint owner or tenant.

The claim for Alternative Council Tax Reduction must be made by the person liable to pay the Council Tax but the amount of reduction is based on the gross income of the second adult.

Amount of Alternative Council Tax Reduction available in certain cases
Condition Amount of reduction
If the Second Adult is in receipt of Income Support, Income Based Job Seekers Allowance, Pension Credit or Income Related Employment and Support Allowance.


(100% if the house is occupied ONLY by full time exempt students and the second adult)

Second Adult with gross income less than £222.00 per week 15% reduction
Second Adult with gross income from £222.00 to £288.00 7.5% reduction