Council Tax Support Case Studies

Five case studies that give examples of the impact of the options for changes that we are consulting on

Council Tax Support case studies 

Option 1 – removing the 20% liability reduction 

A family of two adults and two children living in a band D property have a weekly Council Tax liability of £28.80.  They have a weekly Universal Credit income of £257.57.   

They currently have to pay Council Tax of £5.76 per week.   

If proposed Option 1 was in place they would not have to pay any Council Tax and would be £300.34 better off per year. 

Option 2 – removing the £5 minimum weekly payment 

A single person living with a grown-up child (non-dependant) in a band C property has a weekly Council Tax liability of £20.35.  They have weekly earnings of £115.50. 

They currently have to pay Council Tax of £20.25 per week. 

If proposed Option 2 was in place they would have to pay Council Tax of £16.28 per week and would be £211.64 better off per year. 

Option 3 - removing the mandatory minimum non-dependant deductions based on the circumstances of the householder 

A disabled resident living with two grown-up children (non-dependants) in a band C property has a weekly Council Tax liability of £27.13.  They have a weekly income of £197.27, including their disability benefits. 

They currently have to pay Council Tax of £12.16 per week. 

If proposed Option 3 was in place they would not have to pay any Council Tax and would be £632.32 better off per year. 

Option 4 – removing the mandatory minimum non-dependant deductions based on the circumstances of the non-dependant 

A couple living in a band D property have a weekly Council Tax liability of £28.80.  They have weekly earnings of £148.03.  They have their nephew, aged 22, living with them who is a student. 

They currently have to pay Council Tax of £13.74 per week. 

If proposed Option 4 was in place they would have to pay Council Tax of £7.66 per week and would be £316.16 better off per year. 

Option 5 – reducing the income taper to 20% from 25% 

A single parent with one child living in a band C property has a weekly Council Tax liability of £20.35.  They have weekly earnings of £189.16. 

They currently have to pay Council Tax of £13.91 per week. 

If proposed Option 5 was in place they would have to pay Council Tax of £11.13 per week and would be £144.56 better off per year.