How we calculate Council Tax support 2026-27

Income bands

Working-age households receive a Council Tax discount based on their weekly income.

We only use earned income to decide which income band you are placed in.

If you have no earned income, we ignore your other income. You will be placed in Band 1 and receive the maximum award of 70% Council Tax Support.

If you are working, your Council Tax Support is based on which of the 7 income bands your weekly earnings fall into.

These bands start at income band 1 (50%) down to income band 7 (0%) and are the same for all household types.

You will receive the level of support shown in the table below.

Income bands (weekly earnings)

Income Band Earnings threshold (weekly) Discount off Council Tax Liability

1

 

1

No earnings

-

Earnings <£115.38

70%

-

50%

2 £115.39 - 184.61 32%
3 £184.62 - £253.84 20%
4 £253.85 - £323.07 15%
5 £323.08 - £392.30 10%
6 £392.31 - £461.53 5%
7 £461.54 and above 0%

Universal Credit

If you receive Universal Credit, we use the earnings information confirmed by the Department for Work and Pensions (DWP) on your Universal Credit award.

Joint tenants

If you are a joint tenant, we assess your application based on your share of the Council Tax bill.

Backdating

We can usually backdate Council Tax Support for up to 3 calendar months, and assessed on whether there is good cause to do this.

Minimum award

The minimum amount of Council Tax Support we can award is £0.01 per week.

For full details, download the Council Tax Support Scheme 2026 to 2027 (PDF) for further guidance.