What is Second Adult Rebate (2AR)?
Second Adult Rebate is awarded when a person has a second adult living in his or her home who has a low income. Second Adult Rebate reduces the amount of Council Tax that has to be paid. The rules for claiming Second Adult Rebate are different to main Council Tax Rebate (Benefit), because the income and capital of the claimant is not taken into account. The income and capital of the second adult(s) is counted. Second Adult Rebate is available when there is more than one second adult in the property but the maximum rebate available will be 25%. (Their combined income is taken into consideration). Who can be a Second Adult? A Second Adult is somebody who is 18 or over and is living in your household on a non-commercial basis (i.e. does not have a formal tenancy). A Second Adult can be: • an adult son or daughter • a relative • a friend A Second Adult cannot be: • a partner • a tenant/boarder • a joint tenant • a person who is disregarded for Council Tax purposes (such as a student). The
