The Council Tax Support scheme for working age people is calculated using an income banded scheme. Please see the table below for level of the income band used to calculate entitlement from 1 April 2023. Pension age residents continue to not be affected by these changes, as their entitlement is worked out based on a national scheme with rules set by the government.
Income bands
The income bands under this scheme are based on the amount of children in a household. Please note figures are based on weekly incomes.
Band |
No children |
One child |
Two or more children |
Maximum award |
1 |
Passported households |
Passported households |
Passported households |
95% |
2 |
£0 to £65.99 |
£0 to £142.99 |
£0 to £219.99 |
80% |
3 |
£66 to £142.00 |
£143 to £219.99 |
£220 to £296.99 |
60% |
4 |
£143 to £219.99 |
£220 to £296.99 |
£297 to £373.99 |
40% |
5 |
Income or savings above maximum |
Income or savings above maximum |
Income or savings above maximum |
0% |
Passported households
To qualify as a passported household the claimant and/or partner must be in receipt of:
- Income Support
- Jobseekers Allowance (income based)
- Employment Support Allowance (income related)
- Universal Credit and not working
Income to be taken into account for the bands
- net average earnings from employment
- rental income
- private/occupational pensions
- spousal maintenance
- maternity allowance
- statutory sick pay
- Jobseekers Allowance (contribution based)
- Employment and Support Allowance (contribution based)
- Widowed Parent’s Allowance
- any other unearned income not specified below
- Self-employment. Please declare these earnings by submitting a self-employed earnings form
Income not taken into account
- Child Benefit
- Child maintenance
- Disability Living Allowance
- Personal Independence Payments
- Carers allowance
- Employment Support Allowance (support component)
- Universal Credit (earnings only taken into account)
Earnings disregards
There will be a single rate earnings disregard for working households of £20 with all previous earnings disregards being abolished.
Capital limit
- upper capital limit £6000 or above
- capital under £6000 fully disregarded
Other adults in the household
Flat rate deduction in respect of any other adults in the household in addition to the claimant and/or partner of:
- £5 per week not working
- £10 per week in work
How to apply
If you are not in receipt of Council Tax Support and wish to make a claim, then you can apply online using the Citizens Access Benefits system.
Login or register Citizens Access Benefits
Why we have changed the Council Tax Support scheme
The old Council Tax Support scheme did not always work for many residents who are receiving Universal Credit.
As Universal Credit is re-assessed every month, under the previous Council Tax Support scheme, a residents’ Council Tax bill may have been recalculated each month and a revised bill issued. This was a problem for workers receiving Universal Credit whose earnings might change each month.
By placing residents into income bands, which determines the percentage by which their Council Tax is reduced, someone’s income can change without the need to issue a new Council Tax Bill or change the current instalment plan.
In addition, the scheme aims to ensure that all low income households are provided with financial support towards their Council Tax liability.
More information