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Calculating your benefit

Key features of the 2020/21 Council Tax Support Scheme

This is an income-banded scheme which will assess the maximum level of Council Tax Support based on the net income of the applicant and their partner if they have one, accounting for any children.

Anyone on a passported benefit (such as Income Support, income based Jobseekers Allowance and income related Employment and Support Allowance) will be put into band 1.

This scheme takes in account that Universal Credit is a monthly benefit and can change from month to month. A banded scheme will reduce the number of people, who have small changes in their income, receiving revised Council Tax accounts each month.

Under this scheme, as part of our on-going commitment to support most vulnerable people, we will continue to disregard Disability Living Allowance, Personal Independence Payments and Attendance Allowance from the income used in the assessment of Council Tax Support; we will also continue to disregard Child Benefit and War Pensions in this scheme.

To support incentives to work, the first £25 you earn will not be taken into account as income. Also a further £17.10 will not be taken into account as income if you work more than 16 hours and have children or you do not have children but work 30 hours or more per week.

The Council Tax Support scheme will continue to support those working over 16 hours who pay child care costs. Up to £175.00 will be disregarded from your earnings for one child or up to £300 for two or more children.

Deductions are taken from your Council Tax Support for any non dependant in your property. The new scheme simplifies these deductions as follows:

  • NIL – for non deps in receipt of Pension Credit, full time students, or those aged under 18, those on passported benefits and anyone receiving UC but not working.
  • £5 pw - for non deps on contributory benefits such as ESA or working less than 16 hours per week or working over 16 hours per week but gross income is under £143.00
  • £10 pw - for non deps aged 18 and working 16 hours per week or over and earning over £143.00

If you are of working age the capital limit is now £16,000 and no Council Tax Support will be payable if you have more than this.

Working-age households will receive a discount, depending on their level of income. This means we will look at your net income after disregarding the above mentioned benefits and decide what band your income falls into. You will be awarded a percentage level of Council Tax Support in line with the table below. The income bands are set out as shown in the table below:

Discount band & discount awarded Single Couple Lone parent with one dependent Couple with one dependent  Lone parent with two or more dependents Couple with two or more dependents
Band 1
Band 2
Band 3
Band 4
Band 5
£324.99- £391.88 £366.74-
Band 6
£193.35 and above £235.14 and above £391.89 and above  £433.64 and above £458.79 and above £500.54 and above

Universal Credit - Where the Universal Credit payment is worked out based on wages, we still take these wages into account after deducting the relevant earnings disregard. We will then add them to the Universal Credit payment to work out what band to use to calculate the Council Tax Support.

Deductions taken from Universal Credit by the Department of Work and Pensions (DWP) will not be removed unless it is a benefit cap deduction.

The housing cost element of Universal Credit will be ignored.

Joint Tenants - Applications from joint tenants will be assessed on their share of the Council Tax liability.

Backdating - is limited to 1 calendar month and assessed on whether there is good cause to do this.

Payment of Council Tax Support will only be made if the entitlement is £1 or more per week.

For further information see Slough Council Tax Support Scheme 2020-21.