Council Tax Reduction scheme

Council Tax Reduction rates for a Single person

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

Paulo


Paulo is a single person who lives in a housing association flat in Council Tax Band C. He cares for an elderly relative and receives Carer’s Allowance. He also earns £40 per week from a part-time job. He gets Universal Credit of £179.94 per week.

Under the banded income scheme, the council will disregard the Housing Element and the Carer Element of Universal Credit:

£179.94 Universal Credit
£67.60 Carer’s Allowance
£40.00 net earnings
- £140.00 Housing Element
- £37.78 Carer Element

£109.76 per week for the purpose of the banded income scheme.

The table below applies. Paulo is in the income band £96.01 - £123.19 per week, so he qualifies for 83% reduction under the banded income scheme.

Under the current scheme, he would get a reduction of 82% from the Council Tax.

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 £96pw 100%
£96.01 - £116.39 83%
£116.40 - £136.78 66%
£136.79 - £157.17 49%
£157.18 - £177.56 32%
£177.57 - £197.95 15%
Band B

 

Weekly Income % Council Tax Reduction
Up to £96pw 100%
£96.01 - £119.79 83%
£119.80 - £143.58 66%
£143.59 - £167.37 49%
£167.38 - £191.16 32%
£191.17 - £214.95 15%
Band C

 

Weekly Income % Council Tax Reduction
Up to £96pw 100%
£96.01 - £123.19 83%
£123.20 - £150.38 66%
£150.39 - £177.57 49%
£177.58 - £204.76 32%
£204.77 - £231.95 15%
Band D

 

Weekly Income % Council Tax Reduction
Up to £96pw 100%
£96.01 - £126.59 83%
£126.60 - £157.18 66%
£157.19 - £187.77 49%
£187.78 - £218.36 32%
£218.37 - £248.95 15%
Band E

 

Weekly Income % Council Tax Reduction
Up to £96pw 100%
£96.01 - £133.39 83%
£133.40 - £170.78 66%
£170.79 - £208.17 49%
£208.18 - £245.56 32%
£245.57 - £282.95 15%
Band F

 

Weekly Income % Council Tax Reduction
Up to £96pw 100%
£96.01 - £140.19 83%
£140.20 - £184.38 66%
£184.39 - £228.57 49%
£228.58 - £272.76 32%
£272.77 - £316.95 15%
Band G

 

Weekly Income % Council Tax Reduction
Up to £96pw 100%
£96.01 - £146.98 83%
£146.99 - £197.96 66%
£197.97 - £248.94 49%
£248.95 - £299.92 32%
£299.93 - £350.90 15%
Band H

 

Weekly Income % Council Tax Reduction
Up to £96pw 100%
£96.01 - £157.18 83%
£157.19 - £218.36 66%
£218.37 - £279.54 49%
£279.55 - £340.72 32%
£340.73 - £401.90 15%

 

Last updated: 17 April 2026