Birmingham Council Tax Non-Dependant Deduction Rates 2026/27
What Non-Dependant Deductions Are
A non-dependant is an adult who lives in your home on a non-commercial basis but is not part of the primary CTS assessment unit. Their income is not added to the household means test; instead, the council may subtract a fixed deduction from your award based on their gross weekly earnings.
The most common scenario: an adult child aged 18 or over still living at home. But it also applies to elderly parents, siblings, friends, or any other adult sharing the property on a non-commercial basis (i.e., they're not a lodger paying market rent).
Birmingham's 2026/27 Deduction Rates
The amount deducted depends on the non-dependant's employment status and gross weekly earnings:
| Non-Dependant's Gross Weekly Earnings | Weekly Deduction from Your CTS |
|---|---|
| In work, under £265.99 | £5.20 |
| In work, £266.00 to £462.99 | £10.60 |
| In work, £463.00 to £576.99 | £13.30 |
| In work, £577.00 and above | £15.95 |
| Not in work / on UC without earnings | Varies (may be exempt) |
These are weekly amounts subtracted from your weekly CTS award. Over a year, the highest deduction (£15.95/week) costs you £829.40 in lost Council Tax Support — a significant hit, especially on the standard track where the maximum award is already capped at 80%.
When the Deduction Doesn't Apply
Certain non-dependants are exempt from deductions. No deduction is applied if:
- You or your partner receive the PIP daily living component (either rate)
- You or your partner receive DLA care component at the middle or higher rate
- You or your partner receive Armed Forces Independence Payment
- The non-dependant is under 18
- The non-dependant receives Pension Credit (Guarantee Credit)
- The non-dependant is a full-time student
- The non-dependant is in prison or immigration detention
- The non-dependant has been in hospital for over 52 weeks
The disability exemptions are particularly important: if you qualify, no deduction is taken regardless of how much your adult child or other non-dependant earns. This is separate from protected category status — even a standard working-age claimant receiving PIP daily living is exempt from non-dependant deductions.
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The Practical Impact
An adult child earning £300 per week triggers a £10.60 weekly deduction. For a standard working-age claimant in a Band A property, that deduction cuts the weekly CTS award from around £18.10 to £7.50 — more than doubling the amount you have to pay.
Two adult children both earning? Two deductions. The arithmetic can mean that Council Tax Support barely covers anything, even though your own income is very low.
If a non-dependant moves in or out, or their earnings change significantly, report it to Birmingham's Benefits Service — your award should be recalculated.
Full Deduction Schedule and Worked Examples
The Birmingham Council Tax Reduction Guide includes the complete non-dependant deduction schedule for 2026/27 with worked calculations showing how deductions interact with the 80% cap and the means test at different income levels.
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