What is the Second Adult Rebate?

You can get second adult rebate if an adult who is not your partner lives with you and they have a low income.

The rebate is payable at one of three rates:

1. 25% if the second adult receives income-related Employment and Support Allowance, Income Support, income-based Jobseeker’s Allowance or Pension Credit.
2. 15% if the second adult’s gross weekly income before tax and other deductions is under £175 and
3. 7.5% if the second adult’s gross weekly income is between £175 and £227.99.

No rebate is given if the second adult’s gross weekly income is £228 or more.

If there is more than one other ‘second’ adult, a 25% rebate is awarded if they are all on income-related Employment and Support Allowance, Income Support, income-based Jobseeker’s Allowance or Pension Credit. Otherwise, the gross income of all of the adults is combined to work out the rate of the rebate.

If you are receiving the Main Council Tax benefit you will not be eligible for the rebate.