If you are responsible for paying Council Tax and are on a low income you may be entitled to a reduction in the amount you have to pay. Council Tax Support (CTS) for working age people is calculated based on the net income received by the applicant, and any partner. That net income will place you in an income band. That band relates to the percentage support you will receive off your Council Tax Liability.
CTS is a discount on your Council Tax account, and not a benefit. Where there is an award of CTS, the bill will show the CTS code and percentage support. We will no longer send CTS letters.
Working age applicants must pay at least 25% of their Council Tax charge. The table below shows the income bands and code that will appear on the bill. The percentage support that will be applied to the Council Tax account can also be seen.
|Household||Weekly income £0-100||Weekly income £100.01-£175||Weekly Income £175.01-250||Weekly income £250.01-325||Weekly income £325.01-400||Weekly income £400+|
|Single person||A1 (75%)||A2 (50%)||A3 (25%)||0%||0%||0%|
|Couple with no children||B1 (75%)||B2 (50%)||B3 (25%)||0%||0%||0%|
|Single with 1 child||C1 (75%)||C2 (75%)||C3 (50%)||C4 (25%)||0%||0%|
|Couple with 1 child||D1 (75%)||D2 (75%)||D3 (50%)||D4 (25%)||0%||0%|
|Single with 2 or more children||E1 (75%)||E2 (75%)||E3 (75%)||E4 (50%)||E5 (25%)||0%|
|Couple with 2 or more children||F1 (75%)||F2 (75%)||F3 (75%)||F4 (50%)||F5 (25%)||0%|
The other main points of the new working age CTS scheme are:
- Applicants who receive Income Support, Employment Support Allowance (income related) or Job Seeker’s Allowance (Income based) will automatically receive 75% support.
- The income bands shown in the above table are net weekly amounts. This means income once Tax, National Insurance and half of any work-related pension has been deducted.
- Applicants with savings above £6,000 will not qualify.
- For applicants that are working, the first £20 per week of any household earnings will be ignored.
- Payments from Disability Living Allowance, Personal Independence Payments, Armed Forces Independent Payments, Child Benefit and Child Maintenance will be ignored when working out net weekly income. For more details on which incomes are included and which are ignored please see the Council Tax Support Relevant Income page.
- The income of any adults who live in the property, who are not the applicant’s partner, will not affect the level of support.
- For applicants who are in receipt of Universal Credit the following elements will be disregarded when calculating the level of income:
- Housing costs element
- Carer’s element
- Limited capability for work element
- Disabled child element.
Please note that prior to completing the form you will need :
- Proof of your National Insurance Number.
- If you have a partner proof of their National Insurance Number.
- If you are claiming Universal Credit your most recent Universal Credit statement.
- If you are not claiming Universal Credit details of all of your Household income.
- Details of how much you have in savings.
- Your Council Tax Account number.
Changes in circumstances
If you have a change in your circumstances, or you think your support is wrong, you must tell us immediately. We can make sure you continue to get the correct amount of Council Tax support. Examples of the sort of changes you must report include:
- people living in your home
Failure to tell the Revenues and Benefits section within 21 days of any change that could affect your liability, or any of the reductions you receive, could result in a penalty of £70 or a prosecution. You will also have to pay back any amount incorrectly claimed.
Exceptional Hardship Payment
If you are getting CTS and cannot afford your Council Tax liability, we may be able to give you some extra help. Exceptional Hardship Payments (EHPs) are not payments of CTS, but are standalone payments made entirely at the discretion of the Council. To read our policy on Exceptional Hardship Payments or to complete an application form see Related Content.
If you disagree with a decision, we have made about your CTS you can write to us at any time and ask us to look at it again. We will write to you with our reply within two months.
If you are still unhappy with our decision, you have a further two months to appeal direct to The Valuation Tribunal. This is an independent organisation who will decide if our decision should be changed or not.
Help with your rent
If you are on a low income and rent your home, you could be eligible for financial help. If you don’t live in supported or temporary accommodation you will need to claim Universal Credit. For more information, and to make an application please visit Universal Credit - GOV.UK
If you do live in temporary or supported accommodation you may be able to claim Housing Benefit. Please visit our benefits page for more information.