How we calculate council tax support

Income bands

Working-age households will receive a discount, depending on their level of income. Only earned income will be used in the calculation within the banded scheme. Persons who do not have any earned income will have all other income disregarded and be placed in Band 1 of the below table and receive a maximum award of 100%.

For customers who are working their Council Tax Support will be calculated based on which of the 7 Income Bands their level of earnings places them in. These bands start at income band 2(75%) down to income band 8 (0%). These income bands will be the same for all household types. You will be awarded a percentage level of Council Tax Support in line with the table below. The income bands are set out as shown in the table below:

Income Band Discount off Council Tax Liability Earnings threshold (weekly)

1

-

1

100%

75%

No earnings

-

Earnings <£115.38
2 60% £115.39 - 184.61
3 40% £184.62 - £253.84
4 30% £253.85 - £323.07
5 20% £323.08 - £392.30
6 10% £392.31 - £461.53
7 0% £461.54 and above
  • Persons in receipt of Universal Credit will have their Council Tax Support calculated using the earnings verified by the DWP on their Universal Credit award. For the sake of clarity universal credit earnings are calculated by reducing the gross earnings during the universal credit assessment period by any tax, national insurance and 50% pension contributions assessed by the secretary of state for work and pensions (DWP).
  • Joint Tenants - Applications from joint tenants will be assessed on their share of the Council Tax liability.
  • Backdating - is limited to 1 calendar month and assessed on whether there is good cause to do this.
  • The minimum level of Council Tax Support is £0.01 per week.

For further information visit Slough Council Tax Support Scheme 2024-25 to download the guidance.