Editing Council Tax (section)

==Former statutory rebates==
Historically, a number of statutory Council Tax rebates existed. These were applied to the Council Tax account in advance of the bill being delivered to the claimant, effectively creating a discount. However, the schemes were administered by the local authority responsible for producing the relevant Council Tax bill. Though the funding was provided by central government, the Council Tax bill it rebated was paid to the local authority.

Originally using paper application forms, local authorities began to use a telephone-based application process, in the last few years of the rebate schemes. Under these latter application schemes, claimants would often contact the responsible central government department (for example, by making a [[benefit claim]]), who would then forward the details to the local authority.

===Second Adult Rebate===

Many individuals share their dwelling with members of separate households, who would ordinarily be expected to pay a share of the Council Tax bill. However, in some cases, it would not be reasonable to expect those other residents to be able to pay a full share; to assist individuals sharing with those residents, a rebate (''Second Adult Rebate'') was available, as follows:
* 25%, if each of the second adults are in receipt of one of
**Income-Based Jobseekers Allowance, or
**Income Support, or
**Income-Related Employment and Support Allowance, or
**Pension Credit
*otherwise, it is based on the combined gross weekly income of all the second adults:
**15%, if under £175
**7.5%, if between £175 and £227.99
**nothing, if £228 or above

===Council Tax Benefit===
{{For|the equivalent Northern Ireland scheme, named 'Housing Benefit'|Domestic rates in Northern Ireland}}

''Council Tax Benefit'' was a means-tested rebate that potentially rebated 100% of a claimant's Council Tax bill. The rebate would be reduced by a fifth of any qualifying income above a certain level; benefits did not qualify for this calculation, but most other income did. In effect, Council Tax Benefit was a rebate for people with low incomes.

The claimant could not be awarded both Council Tax Benefit and Second Adult Rebate; only the higher of the two, in relation to the claimant's circumstances, would be awarded.

====Non-dependant deductions====

A ''non-dependant'' is a person that the claimant is sharing accommodation with but is not a member of their own household (that is, not a partner, dependant, etc.), such as lodgers or joint tenants. Since it would be reasonable to expect non-dependants to contribute towards the Council Tax bill, Council Tax Benefit was reduced so that it only covered the claimant's hypothetical portion of the Council Tax bill.

However, no reduction was imposed if the claimant or their partner needed substantial care; this qualification was met if, and only if, the claimant was:
*Registered blind, or
*In receipt of
**the Care Component (any rate) of Disability Living Allowance, or
**Severe Disablement Allowance, or
**Exceptionally Severe Disablement Allowance

No contribution was expected from non-dependants who would themselves qualify for Council Tax benefit, were not counted towards the number of residents liable for Council Tax (for example, due to being a student), were normally resident elsewhere, or were not adults. But the remaining non-dependants were each hypothetically expected to contribute the following amounts:
*£2.30 if in part-time work, otherwise
*£2.30 if weekly income is under £178
*£4.60 if weekly income is between £178 and £305.99
*£5.80 if weekly income is between £306 and £381.99
*£6.95 if weekly income is over £382

Council Tax Benefit was therefore reduced by an amount equal to these hypothetically expected contributions.