Who is and is not a 'second adult'

Here is a list of who can qualify as a 'second adult' for the purposes of calculating Second Adult Rebate.

Second adults may include:

  1. Adult children
  2. Relatives
  3. Friends
  4. Certain types of carer.

Second adults may not include:

  1. Partners
  2. Joint tenants
  3. Your tenants or boarders.

Additionally, Second Adult Rebate is not applicable to anyone that is not normally counted as 'resident' for Council Tax purposes. In such cases, you may qualify for the Single Person Discount instead.