Council Tax Support Scheme consultation 2025

Local Council Tax Support case study examples – Council Tax Support scheme consultation 2025

Consultation closes: Wednesday, 7 January 2026
Consultation opened: Wednesday, 26 November 2025

The benefits listed in the examples below are nationally issued by the Department for Work and Pensions. The eligibility criteria and the amounts paid are decided by the government.

All income is shown as a weekly amount.

Example 1: Single person, not working and currently receiving 100%

Steve is single. He doesn’t work and is in receipt of Universal Credit.

The income figure used to decide Steve’s LCTS Discount Band is calculated as follows:

  • Universal Credit: £202.37
  • less Universal Credit disregards
    • Housing Element: £110.03
  • gives Universal Credit taken into account: £92.34

Steve’s total weekly income after disregards is £92.34. This is used to decide his LCTS Discount Band.

He is currently in LCTS Discount Band 100% (£0.00 to £121.85) and pays no Council Tax.

From April 2026 he would be in Band 75% and would have to pay £334.73 annual Council Tax, which is 12 monthly instalments of £27.89.

This would be an extra £27.89 per month.

Figures are based on Council Tax levels at this year and likely to change in April 2026.

Example 2: Single person, working and currently receiving 75%

Michelle is single and is working.

The income figure used to decide Michelle’s LCTS Discount Band is calculated as follows:

  • earnings: £196.09
  • less income disregards
    • earnings: £32.00

Michelle’s total weekly income after disregards is £164.09. This is used to decide her LCTS Discount Band.

She is currently in LCTS Discount Band 75% (£121.86 to £167.25) and pays 25% Council Tax, which is £33.96 per month.

From April 2026 she would be in Band 55% and would have to pay £733.59 annual Council Tax, which is 12 monthly instalments of £61.13.

This would be an extra £27.17 per month.

Figures are based on Council Tax levels at this year and likely to change in April 2026.

Example 3: Single person, with 1 child, not working and currently receiving 100%

Mizzi is single with 1 child, she doesn’t work and is in receipt of Universal Credit.

The income figure used to decide Mizzi’s LCTS Discount Band is calculated as follows:

  • Universal Credit: £361.83
  • less Universal Credit disregards
    • Housing Element: £201.92
  • gives Universal Credit taken into account: £159.91
  • Child Benefit: £26.05
  • less income disregards
    • Child Benefit: £26.05

Mizzi’s total weekly income after disregards is £159.91. This is used to decide her LCTS Discount Band.

She is currently in LCTS Discount Band 100% (£0.00 to £197.11) and pays no Council Tax.

From April 2026 she would be in Band 75% and would have to pay £310.34 annual Council Tax, which is 12 monthly instalments of £25.86.

This would be an extra £25.86 per month.

Figures are based on Council Tax levels at this year and likely to change in April 2026.

Example 4: Single person, with 2 children, working and currently receiving 25%

Riley is single with 2 children; she works and is in receipt of Universal Credit.

The income figure used to decide Riley’s LCTS Discount Band is calculated as follows:

  • Universal Credit: £104.58
  • less Universal Credit disregards
    • Housing Element: £147.67
  • gives Universal Credit taken into account: £0.00
  • Child Benefit: £43.30
  • earnings: £463.93
  • less income disregards
    • Child Benefit: £43.30
    • earnings: £52.00

Riley’s total weekly income after disregards is £411.93. This is used to decide her LCTS Discount Band.

She is currently in LCTS Discount Band 25% (£400.23 to £459.95) and pays 75% Council Tax, which is £116.37 per month.

From April 2026 she would be in Band 15% and would have to pay £1,582.63 annual Council Tax, which is 12 monthly instalments of £131.89.

This would be an extra £15.52 per month.

Figures are based on Council Tax levels at this year and likely to change in April 2026.

Example 5: Couple, with 2 children, working and currently receiving 25%

Andie has a partner and 2 children; she works and is in receipt of Universal Credit.

The income figure used to decide Andie’s LCTS Discount Band is calculated as follows:

  • Universal Credit: £300.38
  • less Universal Credit disregards
    • Housing Element: £199.53
  • gives Universal Credit taken into account: £100.85
  • Child Benefit: £43.30
  • earnings: £429.67
  • less income disregards
    • Child Benefit: £43.30
    • earnings: £52.00

Andie’s total weekly income after disregards is £478.52. This is used to decide her LCTS Discount Band.

She is currently in LCTS Discount Band 25% (£454.00 to £513.72) and pays 75% Council Tax, which is £134.76 per month.

From April 2026 she would be in Band 15% and would have to pay £1,832.74 annual Council Tax, which is 12 monthly instalments of £152.73.

This would be an extra £17.97 per month.

Figures are based on Council Tax levels at this year and likely to change in April 2026.

Example 6: Single person, disabled, not working and currently receiving 100%

Ashton is single, receives disability benefits, does not work and receives Universal Credit.

The income figure used to decide Ashton’s LCTS Discount Band is calculated as follows:

  • Universal Credit: £150.50
  • less Universal Credit Disregards
    • Housing Element: £101.03
    • Limited Capability for Work Element: £97.68
  • gives Universal Credit taken into account: £0.00
  • Personal Independence Payment: £103.10
  • Employment & Support Allowance: £92.05
  • Employment & Support Allowance - Support Related Component: £48.50
  • less income disregards
    • Personal Independence Payment: £103.10
    • Employment & Support Allowance - Support Related Component: £48.50
  • less disability-related support
    • Enhanced Disability Support: £21.20
    • Severe Disability Support: £82.90

Ashton’s total weekly income after disregards and disability-related support is £0.00. This is used to decide his LCTS Discount Band.

He is currently in LCTS Discount Band 100% (£0.00 to £121.85) and pays no Council Tax.

From April 2026 he would be in Band 75% and would have to pay £299.91 annual Council Tax, which is 12 monthly instalments of £24.99.

This would be an extra £24.99 per month.

Figures are based on Council Tax levels at this year and likely to change in April 2026.

Example 7: Couple, disabled, not working and currently receiving 100%

David and his partner do not work, receive disability benefits and Universal Credit.

The income figure used to decide David’s LCTS Discount Band is calculated as follows:

  • Universal Credit: £341.71
  • less Universal Credit disregards
    • Housing Element: £99.09
    • Limited Capability for Work Element: £97.68
  • gives Universal Credit taken into account: £144.94
  • Personal Independence Payment: £374.90
  • less income disregards
    • Personal Independence Payment: £374.90
  • less disability-related support
    • Disability Support: £61.65
    • Enhanced Disability Support: £30.25
    • Severe Disability Support: £165.80

David’s total weekly income after disregards and disability-related support is £0.00. This is used to decide his LCTS Discount Band.

He is currently in LCTS Discount Band 100% (£0.00 to £155.30) and pays no Council Tax.

From April 2026 he would be in Band 75% and would have to pay £411.40 annual Council Tax: 2 monthly instalments of £34.28.

This would be an extra £34.28 per month.

Figures are based on Council Tax levels at this year and likely to change in April 2026.

Example 8: Couple, with 3 children, disabled, working and currently receiving 100%

Lisa has a partner and 3 children; she works and receives Universal Credit. Her partner receives disability benefits.

The income figure used to decide Lisa’s LCTS Discount Band is calculated as follows:

  • Universal Credit: £444.91
  • less Universal Credit disregards
    • Housing Element: £139.76
    • Limited Capability for Work Element: £97.68
  • gives Universal Credit taken into account: £207.47
  • Child Benefit: £60.55
  • earnings: £246.26
  • Personal Independence Payment: £73.90
  • less income disregards
    • Child Benefit: £60.55
    • earnings: £52.00
    • Personal Independence Payment: £73.90
  • less disability-related support
    • Disability Support: £61.65

Lisa’s total weekly income after disregards and disability-related support is £340.08. This is used to decide her LCTS Discount Band.

She is currently in LCTS Discount Band 100% (£0.00 to £370.35) and pays no Council Tax.

From April 2026 she would be in Band 75% and would have to pay £520.45 annual Council Tax, which is 12 monthly instalments of £43.37.

This would be an extra £43.37 per month.

Figures are based on Council Tax levels at this year and likely to change in April 2026.

Example 9: Single Person, carer, not working and currently receiving 100%

Amina is single and she does not work. She is a carer and receives Carer’s Allowance.

The income figure used to decide Amina’s LCTS Discount Band is calculated as follows:

  • Carer’s Allowance: £83.30
  • Private Pensions: £93.54
  • less income disregards
    • Carer’s Allowance: £83.30

Amina’s total weekly income after disregards is £93.54. This is used to decide her LCTS Discount Band.

She is currently in LCTS Discount Band 100% (£0.00 to £121.85) and pays no Council Tax.

From April 2026 she would be in Band 75% and would have to pay £551.70 annual Council Tax, which is 12 monthly instalments of £45.98.

This would be an extra £45.98 per month.

Figures are based on Council Tax levels at this year and likely to change in April 2026.

Example 10: Couple, with 3 children, disabled, carer, not working and currently receiving 100%

Hal has a partner and 3 children. They do not work, and they receive disability benefits and Universal Credit. Hal is a carer and receives Carer’s Allowance.

The income figure used to decide Hal’s LCTS Discount Band is calculated as follows:

  • Universal Credit: £484.42
  • less Universal Credit disregards
    • Housing Element: £132.75
    • Limited Capability for work Element: £97.68
    • Carer Element: £46.54
  • gives Universal Credit taken into account: £207.45
  • Child Benefit: £60.55
  • Personal Independence Payment: £150.95
  • Carer’s Allowance: £83.30
  • less income disregards
    • Child Benefit: £60.55
    • Personal Independence Payment: £150.95
  • less disability-related support
    • Disability Support: £61.65

Hal’s total weekly income after disregards and disability-related support is £229.10. This is used to decide his LCTS Discount Band.

He is currently in LCTS Discount Band 100% (£0.00 to £370.35) and pays no Council Tax.

From April 2026 she would be in Band 75% and would have to pay £479.51 annual Council Tax, which is 12 monthly instalments of £39.96.

This would be an extra £39.96 per month.

Figures are based on Council Tax levels at this year and likely to change in April 2026.

Example 11: Single person, with 2 children, disabled child, working and currently receiving 100%

Kit is single with 2 children. She works and receives Universal Credit. One of her children is disabled.

The income figure used to decide Kit’s LCTS Discount Band calculated as follows.

  • Universal Credit: £493.82
  • less Universal Credit disregards
    • Housing Element: £163.32
    • Disabled Child Element: £114.43
  • Universal credit taken into account: £216.07
  • Child Benefit: £43.30
  • earnings: £134.99
  • Disability Living Allowance for child: £110.40
  • less income disregards
    • Child Benefit: £43.30
    • earnings: £52.00
    • Disability Living Allowance for child: £110.40
  • less disability-related support
    • Child Disability Support: £81.37
    • Enhanced Child Disability Support: £32.75

Kit’s total weekly income after disregards and disability-related support is £184.94. This is used to decide her LCTS Discount Band.

She is currently in LCTS Discount Band 100% (£0.00 to £274.77) and pays no Council Tax.

From April 2026 she would be in Band 75% and would have to pay £411.40 annual Council Tax, which is 12 monthly instalments of £34.28.

This would be an extra £34.28 per month.

Figures are based on Council Tax levels at this year and likely to change in April 2026.

Example 12: Single person, with 1 child, working and currently receiving 50%

Pat is single with 1 child. She works and receives Universal Credit.

The income figure used to decide Pat’s LCTS Discount Band is calculated as follows:

  • Universal Credit: £237.18
  • less Universal Credit disregards
    • Housing Element: £76.26
    • Child Care Element: £95.65
  • gives Universal Credit taken into account: £65.27
  • Child Benefit: £26.05
  • earnings: £266.91
  • less income disregards
    • Child Benefit: £26.05
    • earnings: £52.00

Pat’s total weekly income after disregards is £280.18. This is used to decide her LCTS Discount Band.

She is currently in LCTS Discount Band 50% (£268.80 to £328.53) and pays 50% Council Tax, which is £58.96 per month.

From April 2026 she would be in Band 40% and would have to pay £848.98 annual Council Tax, which is 12 monthly instalments of £70.75.

This would be an extra £11.79 per month.

Figures are based on Council Tax levels at this year and likely to change in April 2026.

Notes

Note 1: Disability Related Support replicates criteria for premiums in Housing Benefit legislation.

Note 2: The Council Tax Single Person Discount reduces a Council Tax charge by 25%. Some examples include people who also receive Single Person Discount.

Note 3: Income Bands may have an inflationary increase in April 2026.