Council Tax Reduction scheme

Council Tax Reduction rates for a couple with no children

An example of how the Council Tax Reduction Scheme could work.

Clive and Daphne

Clive and Daphne live in a council flat which is in Council Tax Band C. All their children have grown-up and left home, except for Curtis, who is unemployed and looking for work. Clive has a private pension from his previous employment of £50 per week. Daphne has a part-time job and earns £100 a week. They receive Universal Credit of £173.24 per week.

Under the banded income scheme, the council will disregard the Housing Element of Universal Credit, which in their case is £170 per week. The private pension is ignored:

£173.24 Universal Credit
£100.00 Earnings
- £170.00 Housing Element

£103.24 per week for the purpose of the banded income scheme.

They are in the income band £0 - £139, so they qualify for 100% reduction under the banded income scheme, minus a non-dependant deduction for Curtis of £4.05 per week.

Under the current scheme they would receive a reduction of 63%, minus a non-dependant deduction for Curtis of £4.05 per week.

Council Tax Bands 

To find out your percentage of Council Tax Reduction, select your Council Tax Band from the list below.

Band A

 

Weekly Income % Council Tax Reduction
Up to £139 pw 100%
£139.01 - £159.39 83%
£159.40 - £179.78 66%
£179.79 - £200.17 49%
£200.18 - £220.56 32%
£220.57 - £240.95 15%
Band B

 

Weekly Income % Council Tax Reduction
Up to £139 pw 100%
£139.01 - £162.79 83%
£162.80 - £186.58 66%
£186.59 - £210.37 49%
£210.38 - £234.16 32%
£234.17 - £257.95 15%
Band C

 

Weekly Income % Council Tax Reduction
Up to £139 pw 100%
£139.01 - £166.19 83%
£166.20 - £193.38 66%
£193.39 - £220.57 49%
£220.58 – £247.76 32%
£247.77 - £274.95 15%
Band D

 

Weekly Income % Council Tax Reduction
Up to £139 pw 100%
£139.01 - £169.59 83%
£169.60 - £200.18 66%
£200.19 - £230.77 49%
£230.78 - £261.36 32%
£261.37 - £291.95 15%
Band E

 

Weekly Income % Council Tax Reduction
Up to £139 pw 100%
£139.01 - £176.39 83%
£176.40 - £213.78 66%
£213.79 - £251.17 49%
£251.18 - £288.56 32%
£288.57 - £325.95 15%
Band F

 

Weekly Income % Council Tax Reduction
Up to £139 pw 100%
£139.01 - £183.19 83%
£183.20 - £227.38 66%
£227.39 - £271.57  49%
£271.58 - £315.76 32%
£315.77 - £359.95 15%

  

Band G

 

Weekly Income % Council Tax Reduction
Up to £139 pw 100%
£139.01 - £189.98 83%
£189.99 - £240.96 66%
£240.97 - £291.94 49%
£291.95 - £342.92 32%
£342.93 - £393.90 15%
Band H

 

Weekly Income % Council Tax Reduction
Up to £139 pw 100%
£139.01 - £200.18  83%
£200.19 - £261.36 66%
£261.37 - £322.54 49%
£322.55 - £383.72 32%
£383.73 - £444.90 15%

 

Last updated: 17 April 2026