Council Tax Reduction Scotland Non Dependant Deduction: Rates and Exemptions
What a Non-Dependant Deduction Is
When another adult lives in your household — someone who isn't your partner, isn't a dependent child, and isn't a commercial boarder or joint tenant — the council assumes they contribute toward your housing costs. A fixed weekly amount is deducted from your Council Tax Reduction award to reflect this assumed contribution, whether or not they actually pay you anything.
This deduction can take a real bite out of your CTR. If your 22-year-old son earns £600 per week and lives at home, the council deducts £13.90 per week from your CTR — about £723 per year.
2026/27 Deduction Rates
The deduction depends on the non-dependant's employment status and gross weekly income:
| Non-dependant's situation | Weekly deduction |
|---|---|
| Not working, or working under 16 hours per week | £5.55 |
| Working 16+ hours, gross income under £286 | £5.55 |
| Working 16+ hours, gross income £286 to £496.99 | £10.95 |
| Working 16+ hours, gross income £497 to £613.99 | £13.90 |
| Working 16+ hours, gross income £614 or more | £16.55 |
If multiple non-dependants live in the household, a separate deduction applies for each one unless they qualify for an exemption.
Who Qualifies for an Exemption
In several situations, the non-dependant deduction is cancelled entirely.
Exemptions based on the claimant: If you or your partner receive the Daily Living Component of Adult Disability Payment (ADP) or Personal Independence Payment (PIP), Attendance Allowance, Pension Age Disability Payment (PADP), or you're registered as severely sight-impaired, no non-dependant deductions apply to your claim at all — regardless of how many non-dependants live with you or how much they earn.
This is one of the most valuable protections in the CTR system. A single parent receiving ADP Daily Living Component with two working adult children at home keeps their full CTR award with zero deductions.
Exemptions based on the non-dependant: Individual non-dependants attract a zero deduction if they are:
- Full-time students in higher or further education
- Under 18 years old
- Receiving Pension Credit, Income Support, income-based JSA, or income-related ESA
- A Severe Mental Impairment (SMI) exemption holder
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Mixed-Age Couples and Non-Dependants
If you're a mixed-age couple (one partner has reached State Pension age, the other hasn't), you're generally assessed under working-age rules. This affects non-dependant deductions because the working-age rates and thresholds apply rather than the pension-age ones.
The deduction amounts are the same across both schemes for 2026/27, but the way your applicable amount is calculated differs, which can change how much the deduction actually costs you as a proportion of your CTR.
Checking Your Decision Notice
Your CTR decision notice should list every non-dependant in the household and the deduction applied for each one. If an exemption should apply but hasn't been recognised — for example, the council didn't know you receive ADP — contact them to update your claim. Missing exemptions are one of the most common calculation errors in CTR decisions.
Getting the Deductions Right
Our Council Tax Reduction in Scotland guide includes a non-dependant deduction worksheet that maps each household member to the correct deduction rate or exemption category. It also covers how to challenge a decision if the wrong deduction has been applied, through the internal review and tribunal appeal process.
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