Second Adult Rebate Scotland: Alternative Maximum Council Tax Reduction
What the Second Adult Rebate Is
The Second Adult Rebate — officially called Alternative Maximum Council Tax Reduction — is a lesser-known provision in Scotland's CTR scheme. It's designed for a specific situation: you earn too much to qualify for means-tested CTR yourself, but someone living with you is on a very low income.
The key difference from standard CTR: the council ignores your income and capital entirely. The rebate is calculated solely on the gross income of the second adult living in your home.
Who It's For
You might qualify if:
- You're the only person liable for council tax on the property (a single liable householder)
- You share your home with one or more adults who aren't your partner
- You don't qualify for standard means-tested CTR because your own income or capital is too high
- The other adult(s) in your home are on low incomes or benefits
Common scenarios: an adult child living at home on a low wage, an elderly parent living with a higher-earning homeowner, or a friend on benefits sharing the household.
How Much You Get
The rebate is a percentage of your gross council tax bill (before any single person discount), based on what the second adult earns:
| Second adult's situation | Rebate percentage |
|---|---|
| On Income Support, JSA-IB, ESA-IR, Pension Credit, or maximum UC | 25% |
| Gross income under £286 per week | 15% |
| Gross income £286 to £357.99 per week | 7.5% |
| On qualifying benefits, living with full-time students | 100% |
If multiple non-dependant adults share the home, their incomes are aggregated before looking up the band.
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How It Interacts With Standard CTR
Under working-age rules, the council automatically assesses your claim under both standard CTR and the Second Adult Rebate, then awards whichever gives you more money. You don't need to apply separately for each — the council runs both calculations.
Under pension-age rules, the Second Adult Rebate is available directly alongside standard entitlement. Again, the council should check both routes automatically.
In practice, many councils don't publicise this well. If you think the Second Adult Rebate applies to your household and your CTR decision notice doesn't mention it, ask your council whether they assessed it.
Practical Example
You own a home in Edinburgh and earn £45,000 per year — well above any CTR entitlement on your own income. Your 24-year-old son lives with you and works 20 hours a week earning £240 gross per week. Your gross annual council tax is £1,800.
Your son's income is under £286 per week, so the Second Adult Rebate is 15% of the gross bill: £270 per year off your council tax.
Without the rebate, you'd pay the full amount. Your own income is never assessed — only your son's matters.
Getting the Right Assessment
Our Council Tax Reduction in Scotland guide explains the Second Adult Rebate alongside standard CTR, including how to check whether your council has assessed both routes. If you're sharing your home with a low-income adult and your own earnings are too high for standard CTR, the alternative maximum could mean a meaningful reduction you're currently missing.
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Download the Scotland Council Tax Reduction Claim Checklist — a printable guide with checklists, scripts, and action plans you can start using today.