How to Calculate Which Somerset Council Tax Reduction Income Band You're In
If you want to know what percentage council tax reduction you'll get in Somerset before you apply, you can work it out yourself. Somerset Council's 2026/27 scheme uses four income bands — 100%, 50%, 25%, and 10% off your bill. Your band depends on your household's assessable weekly income after disregards, matched against the table for your household size. This page walks through the seven-step calculation so you know what to expect before you open the portal.
The Seven-Step Calculation
These steps help estimate your income band. Somerset's full award calculation also considers eligible Council Tax liability, applicable discounts and caps, and any non-dependant deduction.
Step 1: Find Your Weekly Income Before Disregards
Add up all income coming into the household each week. This includes:
- Wages or salary (net of tax and NI)
- Self-employment earnings (net profit divided by weeks)
- Universal Credit standard allowance and child elements
- Employment and Support Allowance basic allowance
- Jobseeker's Allowance
- Other income included under Somerset's scheme
If you're paid monthly, multiply by 12 and divide by 52 to get the weekly figure. If your income fluctuates, gather your last 5 weekly or 2 monthly sequential payslips and ask Somerset Council how it will assess the variable income.
Step 2: Remove Fully Disregarded Income
For the claimant household, Somerset Council completely ignores these income streams — take them out of your total:
- Universal Credit Housing Element
- Child Benefit
- Child Maintenance
- Personal Independence Payment (PIP)
- Disability Living Allowance (DLA)
- Attendance Allowance
- Armed Forces Independence Payment
- Carer's Allowance
- ESA Support Component
- War Disablement Pension and War Widows Pension
Step 3: Apply the Earnings Disregard
If you or your partner works (employed or self-employed), subtract £25.00 per week from your remaining earnings. This is a flat disregard — one per household, not per earner.
Step 4: Apply the Disability Disregard
If you, your partner, or a dependent child receives PIP, DLA, or Armed Forces Independence Payment, subtract an additional £30.00 per week from your remaining income. This stacks with the earnings disregard if both apply.
Step 5: The Number That Matters
After steps 2, 3, and 4, you have your assessable weekly income. This is the figure Somerset Council matches against the income band table.
Step 6: Find Your Band
Look up your household type and match your assessable weekly income:
| Discount | Single | Single + 1 Child | Single + 2 Children | Couple | Couple + 1 Child | Couple + 2 Children |
|---|---|---|---|---|---|---|
| 100% | £0–£108 | £0–£181 | £0–£249 | £0–£159 | £0–£227 | £0–£294 |
| 50% | £108.01–£176 | £181.01–£249 | £249.01–£329 | £159.01–£238 | £227.01–£294 | £294.01–£374 |
| 25% | £176.01–£215 | £249.01–£289 | £329.01–£418 | £238.01–£294 | £294.01–£334 | £374.01–£463 |
| 10% | £215.01–£266 | £289.01–£329 | £418.01–£542 | £294.01–£350 | £334.01–£374 | £463.01–£587 |
If your assessable income exceeds the Band 4 ceiling for your household type, you're outside the scheme and won't receive a discount.
People on Income Support, income-based JSA, or income-related ESA go straight to Band 1 (100%) regardless of the numbers.
Step 7: Account for Non-Dependant Deductions
If any non-dependant adult (typically an adult child aged 18+, a parent, or another adult) lives in your home, Somerset deducts a flat £10.00 per week from your CTR award for each one. This comes off the award after the percentage is calculated, not off your income.
A full-time student's home address can still count for residence even when they're away during university term, so do not assume student status removes the deduction. For PIP, DLA, Carer's Allowance, or other circumstances, confirm with Somerset Council whether the person counts as a non-dependant and whether an exception applies.
Two Worked Examples
Example A — Single parent, one child, part-time work plus UC: Weekly income before disregards: £180 UC (standard allowance £75 + child element £65 + housing element £40) plus £120 part-time wages. Remove UC Housing Element (£40 disregarded). Remaining: £75 + £65 + £120 = £260. Apply £25 earnings disregard: £260 − £25 = £235 assessable income. Single + 1 child with £235 → Band 2 (£181.01–£249.00) = 50% discount.
Example B — Couple, no children, one partner on ESA with PIP: Weekly income before disregards: ESA basic allowance £90.50 + PIP daily living £101.55. PIP is fully disregarded → £0. ESA Support Component is fully disregarded. Remaining: £90.50. Apply £30 disability disregard (partner receives PIP): £90.50 − £30 = £60.50 assessable income. Couple with £60.50 → Band 1 (£0–£159) = 100% discount.
What This Calculation Doesn't Cover
Two things can reduce your final bill further or catch you out:
The Band D property cap. If your home is in council tax Band E, F, G, or H, Somerset calculates your CTR as though the property were Band D. You still get the percentage discount, but it's applied to the lower Band D charge — you pay the full difference between your actual band and Band D out of pocket.
The £6,000 capital ceiling. If your household savings exceed £6,000 (bank accounts, ISAs, shares, secondary property — but not your home), you're excluded from the scheme entirely. There's no taper; it's a hard cutoff. Below £6,000, savings are ignored completely.
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Who This Is For
- Anyone who wants to know their likely discount band before applying
- Households with multiple income sources (wages plus UC, earnings plus disability benefits) who find the calculation confusing
- Support workers or family members helping someone prepare a claim
- Anyone whose income has changed and wants to check whether they've moved bands
Who This Is NOT For
- Pension-age residents — the national scheme uses a completely different means test with a £16,000 capital limit and no income bands
- Anyone with savings over £6,000 — the income band calculation is irrelevant; you're excluded
- Residents of North Somerset or Bath & North East Somerset — different councils, different band structures
Going Deeper
The income band table and disregard rules above give you enough to estimate your band. If you want the full calculation sequence with all four worked examples, non-dependant household-status guidance, the Band D cap walkthrough, and printable worksheets for tracking your income, the Somerset Council Tax Reduction Claim Navigator puts everything in one offline document.
The application itself is free and goes through Somerset Council's self-service portal. If you'd rather have someone calculate it with you, Citizens Advice Somerset (0808 278 7842) offers free one-to-one help.
Frequently Asked Questions
Do I need to calculate my income band myself, or does the council do it?
Somerset Council calculates your band when you apply and states the assigned band in its decision notice. Estimating it yourself can help you check your entries and compare them with the council's calculation.
What if my income changes every week because I'm on a zero-hours contract?
Somerset requests the last 5 weekly or 2 monthly sequential payslips as income evidence. If your income fluctuates significantly, ask the council how it will assess your variable earnings before applying the disregards.
Does Universal Credit count as income for Somerset CTR?
Partly. The UC Housing Element is fully disregarded. The standard allowance and child elements count as assessable income. PIP, DLA, Child Benefit, and Carer's Allowance are fully disregarded. The treatment of UC disability elements (LCW/LCWRA) is currently the subject of a judicial review.
I'm a couple but only one of us works. Do we get the earnings disregard?
Yes. The £25 weekly earnings disregard applies once per household if either the applicant or their partner is in paid work. It doesn't double if both work.
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