How we calculate Council Tax support 2026-27

Key features of the Council Tax Support Scheme

If you are of working age, your Council Tax Support is calculated using an income-banded scheme. This means the maximum support you can receive is based on your household’s net income. We include your partner’s income (if you have one) and take children into account.

If you are of working age and have more than £6,000 in savings or capital, you will not qualify for Council Tax Support. This applies even if you receive a passported benefit.

If you are of State Pension age, the capital limit is £16,000.

Passported benefits

If you are of working age, receive a passported benefit and have less than £6,000 in capital, you will be placed in Band 1. This gives you the maximum award of 70% Council Tax Support.

Passported benefits include:

  • Income Support
  • Income-based Jobseeker’s Allowance
  • Income-related Employment and Support Allowance
  • Universal Credit with no earnings

Universal Credit

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

Disregards (income we ignore)

As part of our ongoing commitment to support most vulnerable people, we will continue to disregard the following from the income used when we assess how much Council Tax Support you are entitled to:

  • Disability Living Allowance
  • Personal Independence Payment
  • Attendance Allowance
  • Child Benefit
  • War Pension.

Non-dependants

A non-dependant is someone aged 18 or over who lives with you but is not your partner.

We make deductions from your Council Tax Support if you have a non-dependant living in your home. The amount depends on their circumstances.

  • No deduction if the non-dependant:
    • is under 18
    • is a full-time student.
  • No deduction if you or your partner:
    • receive the care component of Disability Living Allowance (any rate)
    • receive the Daily Living component of Personal Independence Payment
    • receive Armed Forces Independence Payment
    • are registered blind.
  • £5 per week if the non-dependant:
    • receives Pension Credit, Income Support, Income-based Jobseeker’s Allowance, Income-related Employment and Support Allowance, or Universal Credit with no earnings
    • receives a contributory benefit, such as New Style Employment and Support Allowance or New Style Jobseeker’s Allowance
    • works less than 16 hours per week on average
    • works 16 hours or more per week and earns £199.99 or less gross per week on average
    • has no income or receives any other type of income.
  • £11 per week if the non-dependant works and earns £200 or more gross per week on average.