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Scottish Parliamentary Elections - 7 May 2026

Information and guidance for voters ahead of the 2026 Scottish Parliament election on Thursday 7 May can be accessed by clicking on the link above

Second Adult Rebate

Information on when you maybe entitled to receive Second Adult Rebate instead of Council Tax Reduction.

If you don't get Council Tax Reduction because of your own income, but you live with another adult aged 18 or over who has a low income or is on Income Support, Income-Based Job Seekers Allowance or Universal Credit, and who doesn't pay you rent, you may qualify for Second Adult Rebate.

A 'second adult' can be:

  • adult son or daughter
  • a relative
  • a friend

A 'second adult' cannot be:

  • a partner
  • a tenant/boarder
  • a joint tenant

You can only apply for this benefit if you don't qualify for a single person discount (opens new window).