Non-dependant deduction rates for Council Tax Reduction
Find out how your Council Tax Reduction may change if you have non-dependant people living with you, known as deduction rates.
How rates are set
Deductions are made for non-dependants over the age of 18.
If the non-dependant is working fewer than 16 hours per week, the lowest deduction will apply.
If the non-dependant is working 16 hours per week or more, the deduction will depend on their income as shown in the tables below.
Please note: your Council Tax Reduction will not change for non-dependants who receive: New Style Employment Support Allowance, New Style Jobseekers Allowance, or Guaranteed Pension Credit or Universal Credit (with no Earned Income)
2026 to 2027 rates for non-dependants on a working age Council Tax Reduction claim
Council Tax Reduction - claimant of working age and not on Universal Credit
| Non-dependant's income before tax | Weekly deduction from Council Tax Reduction |
|---|---|
| New style JSA/ESA or working less than 16 hours per week | £7.40 |
Earnings working 16 hours or more per week before tax
| Non-dependant's income before tax | Weekly deduction from Council Tax Reduction |
|---|---|
| Less than £202.85 | £7.40 |
| £202.85 to £351.64 | £14.90 |
| £351.65 to £436.89 | £18.80 |
| £436.90 or more | £22.50 |
| On Guaranteed Pension Credit or Universal Credit with no earned income | £0 |
Council Tax Reduction - claimant of working age and on Universal Credit
| Non-dependant's income before tax | Weekly deduction from Council Tax Reduction |
|---|---|
| Unearned income | £8 |
| Earned income - any amount | £8 |
| On New Style Jobseekers' Allowance, New Style Employment Support Allowance, or Guaranteed Pension Credit | £0 |
2026 to 2027 rates for non-dependants on a pensionable age Council Tax Reduction claim
Council Tax Reduction - pensionable age
| Non-dependant's income before tax | Weekly deduction from Council Tax Reduction |
|---|---|
| New style JSA/ESA or working less than 16 hours per week. | £5.20 |
Earnings - working 16 hours or more per week before tax
| Non-dependant's income | Weekly deduction from Council Tax Reduction |
|---|---|
| Less than £279 | £5.20 |
| £279 to £484.99 | £10.60 |
| £485 to £604.99 | £12.80 |
| £605 or more | £15.95 |
| On Guaranteed Pension Credit or Universal Credit with no earned income | £0 |