Northumberland Council Tax Reduction Income Bands 2026/27: Thresholds and How to Calculate Yours

The Six Discount Bands

Northumberland's 2026/27 working-age council tax support scheme assigns your household to one of six bands. Each band corresponds to a percentage discount on your net eligible council tax liability.

Here are the weekly income thresholds for each household type:

Band 1 (100% discount): Single person up to £105 · Couple up to £155 · Single/couple + 1 child up to £245 · Single/couple + 2+ children up to £335

Band 2 (90% discount): Single £105.01–£155 · Couple £155.01–£210 · 1 child £245.01–£290 · 2+ children £335.01–£355

Band 3 (70% discount): Single £155.01–£205 · Couple £210.01–£265 · 1 child £290.01–£365 · 2+ children £355.01–£405

Band 4 (40% discount): Single £205.01–£315 · Couple £265.01–£365 · 1 child £365.01–£445 · 2+ children £405.01–£495

Band 5 (20% discount): Single £315.01–£405 · Couple £365.01–£465 · 1 child £445.01–£545 · 2+ children £495.01–£605

Band 6 (0% — ineligible): Anything above Band 5's upper threshold.

How to Work Out Your Assessable Income

The council does not use your gross pay. It starts with your net weekly income after tax, National Insurance, and 50% of qualifying pension contributions. Then it applies earnings disregards:

• Single person: £7.50 per week
• Single person receiving PIP: £12.50 per week
• Couple: £12.50 per week
• Lone parent: £17.50 per week

Income that is fully disregarded — meaning it never enters the calculation at all — includes PIP, DLA, Attendance Allowance, Child Benefit, Child Maintenance, War Pensions, UC Transitional Protection, and the housing element of Universal Credit.

Worked Example: Lone Parent Earning £260 Per Week

A single parent with one child brings home £260 per week in net wages. They also receive PIP daily living (£72.65/week), Child Benefit (£25.60/week), and the UC housing element.

The PIP, Child Benefit, and housing element are all fully disregarded. The council only looks at the £260 in net wages.

Subtract the lone parent earnings disregard of £17.50. The assessable income is £242.50 per week.

For a Family 1 household (single or couple with one child), £242.50 falls within Band 1 (up to £245). The discount is 100% — no council tax to pay.

Worked Example: Couple With Two Children at the Band Boundary

A couple with two children has combined net weekly wages of £370. No disregarded benefits apply beyond the couple earnings disregard.

£370 minus £12.50 = £357.50 assessable weekly income.

For a Family 2 household (2+ children), Band 2 ends at £355. At £357.50, this household is just over the line into Band 3, which gives a 70% discount. They pay 30% of their net eligible council tax.

This household would need at least £2.50 less in weekly net earnings to reach the Band 2 ceiling of £355 in assessable income and receive a 90% discount.

What About Universal Credit?

When the council assesses UC income, it takes your monthly UC award, deducts the housing element and any transitional protection, multiplies the remainder by 12, and divides by 52 to get a weekly figure.

Your net earnings reported within the UC assessment period go through the same conversion. If DWP has applied sanctions or debt deductions, the council uses your baseline UC entitlement before those deductions — so sanctions do not artificially push you into a higher band.

Reporting income changes to DWP does not count as reporting to Northumberland County Council. You must notify the council separately within 21 days of any change.

Self-Employed Income

If you are self-employed, the council assesses your net profit over a representative period — usually 13 weeks or 12 months. You may need to complete a self-employed earnings declaration form and provide your most recent HMRC SA302 tax calculation or audited accounts.

When the Numbers Are Tight

If your assessable income puts you right on a band boundary, small changes in earnings can shift your discount by 20 or 30 percentage points. The Northumberland Council Tax Reduction guide includes a self-assessment grid that helps you calculate exactly where you fall and plan for income fluctuations before they trigger a band change.

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