Working Age Council Tax Support Scheme

​Working age Council Tax Support scheme from 1st April 2021.

We have changed the way we work out Council Tax Support from 1st April 2021.

If you are in receipt of Employment Support Allowance (Income Related), Job Seekers Allowance (Income Based) or Income Support, you are entitled to Council Tax Support of 70% of your Council Tax, less any non-dependant deductions.

If you do not receive one of these benefits, your Council Tax Support is worked out by comparing your weekly income to a range of income bands. The income bands vary according to the size of your household. Depending on your income and household size, you will receive Council Tax Support of either 70%, 55%, 40%, 25% of your Council Tax, less any non-dependant deductions, or nothing if your income is too high. 

More information on our working age scheme.

To work out Council Tax Support, follow these steps.

1 - Income

Firstly, add up your total weekly net income - this could be from things like earnings (less Income Tax, National Insurance and private pension contributions), benefits, pensions, self-employed income, Universal Credit income (less any housing costs), etc.  

There are certain incomes we do not take in to account such as Child Benefit, Disability Living Allowance, Personal Independence Payments or the Support Component/Work Related Activity Component of Employment and Support Allowance. 

We then deduct various amounts from your income - these are called disregards.  The amount we deduct will depend on your circumstances. 

Earnings Disregards

If you are working, the following disregards will normally apply:

  • Single person £20
  • Couple £25
  • Disabled / Carer / Registered Blind £35 

(Only one of the highest above disregards will be awarded)

  • Child Care Costs            Up to £175 for one child or £300 for two (or more) children

Additional Income Disregards

In addition to the above, the following disregards will also be made from any remaining income where appropriate:

  • Customer, partner and/or child is disabled. - £60 per qualifying person
  • Customer or partner qualifies for Carers Allowance or Carers Element of Universal Credit, or has underlying entitlement - £35 per qualifying person 

Step 2 – Income bands

Now work out which set of income bands is applicable to your circumstances. This will depend upon the size of your household and will be one of the following, i.e.

  • Single Person
  • Couple
  • Family with 1 Child 
  • Family with 2 Children 
  • Family with 3 Children 
  • Family with 4 or more Children 

Step 3 – Work out your Council Tax Support award

Using the grid below, find your appropriate income band (from Step 2) and compare them to your income (from Step 1). The amount of your Council Tax Support award is then shown on the left hand side (70%, 55%, 40%, 25% or nil) less any non-dependant deductions.

For example, a single person with an income of £140 a week would receive Council Tax Support of 40% of their Council Tax, less any non-dependant deductions.

CTS LevelCustomers in receipt of ESA(IR), JSA(IB), IS*Single Person BandCouple BandFamily with 1 Child BandFamily with 2 Child BandFamily with 3 Child BandFamily with 4 or more Child Band
70%Receiving one of the above benefits£0.00 to £95.50£0.00 to £129.00£0.00 to £215.00£0.00 to £284.50£0.00 to £354.00£0.00 to £423.00
55%N/A£95.51 to £116.00£129.01 to £159.00£215.01 to £245.00£284.51 to £314.50£354.01 to £384.00£423.01 to £453.50
40%N/A£116.01 to £146.00£159.01 to £189.00£245.01 to £275.00£314.51 to £344.50£384.01 to £414.00£453.51 to £483.50
25%N/A£146.01 to £176.00£189.01 to £219.00£275.01 to £305.50£344.51 to £375.00£414.01 to £444.00£483.51 to £513.50
Zero£176.01 or above£219.01 or above£305.51 or above£375.01 or above£444.01 or above£513.51 or above

*Employment Support Allowance (Income Related), Job Seekers Allowance (Income Based) or Income Support
Step 4 - Non Dependant Deductions

We may make a deduction from your Council Tax Support if you have any other adults over the age of 18 (who are not your partner) living in your household. These are called non-dependant deductions.

A deduction of £5 per week will be taken off your Council Tax Support for each non-dependant in your household. However, no deduction is made if you or your partner are registered blind (or treated as blind), or in receipt of:

  • Attendance Allowance; or

  • Care Component of Disability Living Allowance; or

  • Daily living component of Personal Independence Payments