Waltham Forest Council Tax Non-Dependant Deductions Explained
What a Non-Dependant Is
A non-dependant is an adult aged 18 or over who lives in your home but isn't your partner. The most common examples are adult children who still live at home, elderly relatives, or friends who share the property.
Waltham Forest applies a flat weekly deduction to your Council Tax Support for each non-dependant in the household. The deduction comes straight off your CTS award — it's money you lose from the support you'd otherwise receive.
The Two Rates: £8 and £20
Waltham Forest keeps it simpler than many boroughs. There are only two deduction amounts for 2026/27:
- Non-dependant out of work: £8 per week
- Non-dependant in work: £20 per week
That's per non-dependant. If you have two adult children living with you, one working and one not, the combined weekly deduction is £28 (£20 + £8).
The deduction is subtracted from your calculated CTS award after the income band percentage is applied. So if your Band 1 award on a Band C property with single person discount works out to £23.20 per week, and you have one working non-dependant, the deduction wipes out £20 of that — leaving you with just £3.20 in actual support.
Who's Exempt From the Deduction
Not every adult in the household triggers a deduction. The following non-dependants are exempt:
- Full-time students — a non-dependant in full-time education doesn't attract either rate
- Non-dependants on Pension Credit — if they receive any element of Pension Credit, no deduction applies
- PIP Daily Living households — if you (the claimant) or your partner receive the PIP Daily Living Component or the DLA Care Component, all non-dependant deductions in the household are waived entirely
That last exemption is significant and often missed. A disabled claimant receiving PIP Daily Living can have working adults in the household without losing any support to deductions.
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A Worked Example
A single parent with an adult son aged 22 who works full-time, living in a Band C property (£40.70 per week without the single person discount — the son's presence means no SPD).
The parent earns £115 per week net. Under the "Single + 1 Child" column, that's below £140.01, placing them in Band 1 at 57%.
The base CTS award: 57% of £40.70 = £23.20 per week. The working non-dependant deduction is £20. Final award: £3.20 per week. The parent pays £37.50 per week.
If the son lost his job, the deduction drops to £8, and the award rises to £15.20. That's a £7.20 per week swing — roughly £374 over a year.
When Non-Dependants Move In or Out
A non-dependant arriving or leaving is a reportable change that can affect your award. If your son moves out, the deduction may no longer apply. You might also regain the 25% single person discount if you're the only adult left.
If someone moves in, report the change within 21 days. If the council later adjusts your award retrospectively, this may create an overpayment on your council tax account.
Similarly, a non-dependant going from unemployed to employed (or vice versa) changes the deduction rate. Their employment status matters, not their contribution to household bills.
Our Waltham Forest Council Tax Reduction guide explains how non-dependant deductions interact with the income band calculation, with worked examples for common household arrangements.
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