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Glasgow City Council

Council Tax Second Adult Rebate

What is Second Adult Rebate?

Second adult rebate is a form of council tax reduction, which can reduce your council tax bill by up to 25%.

If your income is too high or you have too much in savings or investments to qualify for main council tax reduction you may be entitled to second adult rebate. Second adult rebate is a form of council tax reduction for people who are solely liable for council tax but do not get a single person discount because there are other adults living in the property.

When a claim for second adult rebate is made your income and capital are not taken into account in any way - only the second adult(s) income and capital are looked at.

Who can claim Second Adult Rebate?

You can claim second adult rebate if you are the only person liable to pay the Council Tax but you share your home with one or more persons over the age of 18 years who:

  • are not liable to pay rent on a commercial basis for living in your home
  • are not responsible for paying the council tax
  • are not your spouse or partner
  • have a low gross income and are not a person disregarded for council tax purposes such as a student or severely mentally impaired person

If you receive rent from someone who is over 18 and lives permanently in your home as a boarder or tenant you are not eligible for Second Adult Rebate, but you may claim normal Council Tax Reduction.

If you are jointly liable for council tax on your home, along with at least one other person, each one of you may make a claim for Second Adult Rebate as long as either:

  • All the joint occupiers are "disregarded persons"
  • All but one of the joint occupiers are "disregarded persons"

Persons disregarded for Council Tax purposes include:

  • Under 18's
  • Aged 18 and someone still gets Child Benefit for them
  • Full time Students/Student Nurses
  • School leavers/Students at college who are under 20
  • Youth Training trainees under 25
  • Severely Mentally Impaired people
  • Prisoners
  • Apprentices on NCVQ/SVEC courses
  • Carers
  • Members of religious communities
  • People whose normal home is somewhere else
  • Members of certain international bodies and visiting forces

How much am I entitled to?

Second Adult Rebate is worked out based on the income of your second adult(s). If you have more than one second adult living with you their combined gross incomes are included If any second adult has a partner, we will add the partner's income to the second adult's income.

If any second adult is getting Income Support/Jobseekers Allowance (income based) Pension Credits, this income will be ignored.

Second Adult(s) Income% of Council Tax
If the second adult is on Income Support / Jobseekers Allowance (Income based) / Pension Credit / Employment Support Allowance (Income Related)25%
If the second adult is not on the above and his/her income is £249 per week or moreNil
Income between £191 - £248.997.5%
Income under £191 per week15%

 

How do I apply?

You can apply for second adult rebate using our contact form.

Once you submit your application, we will contact you to let you know if you qualify or if we require further information.

What if my income or circumstances change?

In order to avoid overpayments and potentially court proceedings it is important that you tell us of any changes in your circumstances. By telling us you will help us keep your council tax reduction right. For more information, please visit the report a change in circumstance page.

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