If you are a working-age household and getting Council Tax support, the income band scheme will apply. The scheme is made up of five income bands with a maximum reduction of 80%. Income is defined as employment earnings only and does not take into account any benefits you may receive.

If you are not working and you receive benefits only, such as:

• Job Seekers Allowance (JSA)
• Employment and Support Allowance (ESA)
• Income Support (IS)
• maximum Universal Credit (UC)

You will receive a maximum reduction of 80% and fall into band 1. A £5 per week deduction will be made from the weekly Council Tax liability where there is a non-dependent living in your household who is on out-of-work benefits. Where there is a working non-dependant in your household, a £10 per week deduction will be made. A non-dependant is an adult (over 18) living in the property who is not a partner, spouse, lodger or joint tenant.

If you receive disability benefits, you will receive an additional 5% Council Tax Support in Bands 2-5.

Amounts

The table below shows the weekly net employment earnings (after tax/NI) and percentage reduction in the amount of Council Tax payable according to household size.

To see what band you should be in, look at your household size column, for example, no children, 1-2 children, 3+ children, then the amount of your net weekly employment earnings. This will then give you the band you will fall into and the percentage reduction you will receive in your Council Tax bill.

	No children	1-2 children	3+ children	Award	Disabled
Band 1	Maximum UC / JSA / ESA /IS	Maximum UC /JSA / ESA / IS	Maximum UC / JSA /ESA/IS	80%	80%
Band 2	Less than £79.13	Less than £96.91	Less than £110.43	65%	70%
Band 3	£79.13 - £158.26	£96.91 – £194.07	£110.43 – £221.12	50%	55%
Band 4	£158.27 – £237.40	£194.08 – £291.23	£221.13 – £331.80	25%	30%
Band 5	£237.41 - £316.53	£291.24 – £388.39	£331.81 – £442.49	10%	15%