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Scottish Parliamentary Elections - 7 May 2026

To vote in the Scottish Parliament elections you must be registered to vote by Monday 20 April. Register online or find out more information about the election by visiting 2026 Scottish Parliament election by using the link above.

Non dependant deductions

Non-Dependants are adults (aged 18 or over) who live with you but are not joint-tenants or your partner.

If you have non-dependants, usually adult sons or daughters or other family or friends, living in your house then they are expected to contribute to your rent and council tax costs. Non-Dependants are adults (aged 18 or over) who live with you but are not joint-tenants or your partner. A non-dependant deduction is made from your Council Tax Reduction award.

Non-Dependant Deductions are amounts of money by which your Council Tax Reduction award is reduced depending on the income any non-dependant has. These amounts are set by the Government and change each year. 

Rates of Non-Dependant Deductions from April 2026

Non-Dependant IncomeWeekly Deduction from Council Tax Reduction
Person aged at least 25 years receiving IS/JSA(IB)/ESA(IR)Nil
Person aged at least 25 years receiving UC - no earned incomeNil
Person aged 18 to 24 years receiving IS/JSA(IB)/ESA(IR)(assessment phase)Nil
Person aged 18 to 24 years receiving ESA(IR)(main phase)Nil
Person aged 18 to 24 years receiving Universal Credit - no earned incomeNil
Person receiving Pension CreditNil
Person aged less than 18 years whether in remunerative work or notNil
Aged 18 or over and not in remunerative work£5.55
Gross Weekly income less than £286£5.55
Gross Weekly income between £286.00 and £496.99£10.95
Gross Weekly income between £497.00 and £613.99£13.90
Gross Weekly income £614.00 and above£16.55

Rates of Non-Dependant Deductions from April 2025

Non-Dependant IncomeWeekly Deduction from Council Tax Reduction
Person aged at least 25 years receiving IS/JSA(IB)/ESA(IR)Nil
Person aged at least 25 years receiving UC - no earned incomeNil
Person aged 18 to 24 years receiving IS/JSA(IB)/ESA(IR)(assessment phase)Nil
Person aged 18 to 24 years receiving ESA(IR)(main phase)Nil
Person aged 18 to 24 years receiving Universal Credit - no earned incomeNil
Person receiving Pension CreditNil
Person aged less than 18 years whether in remunerative work or notNil
Aged 18 or over and not in remunerative work£5.35
Gross Weekly income less than £273.00£5.35
Gross Weekly income between £273.00 and £473.99£10.35
Gross Weekly income between £474.00 and £585.99£13.15
Gross Weekly income £586 and above£15.95

Deductions do not apply to people:

  • under 18 years of age
  • in full-time education or on Youth Training Schemes; or
  • in receipt of Pension Credit

There is also no deduction from your benefit if you, or your partner:

  • are registered blind, or
  • receive Attendance Allowance, or
  • receive the care component of Disability Living Allowance, or
  • receive the daily living component of Personal Independence Payment, or
  • receive the daily living component of Adult Disability Payment.