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Claiming Council Tax Support if you're self-employed

How we assess your self-employed income, and what you need to send us

Can you apply?

If you're self-employed, you can apply for Council Tax Support. We'll assess how much income you get from your self-employed work, and use this to work out if you are entitled to benefit. You'll also need to tell us about any other income you or your partner has.

How we assess self-employed income

The income we use in our assessment is your net profit. We'll use your net profit in our calculations if:

  • your self-employed income is more than the national minimum wage
  • you're in the first six months of a new business

How we work out net profit

We calculate net profit through the following process:

  • we look at your income for a set period
  • we ask you to state your expenses
  • we decide which expenses we can allow and subtract these from your income
  • we deduct any relevant Tax and National Insurance

We will use your net profit, and any other income you have, to calculate your entitlement.

What if I am not making a profit?

If your business is over six months old and you are under 25 years of age and your net profit is calculated at an hourly rate, less than the minimum wage, we will multiply the number of hours worked by you, by the National Minimum Wage.

If you are 25 years old or over and your net profit is calculated at an hourly rate, less than the New Living Wage, we will multiply the number of hours worked by you, by the New Living Wage.

These figures will be used in the assessment of your claim for Council Tax Support. 

What you need to send us

You'll need to complete a self-employed form listing your income and expenses. You'll also need to provide your accounts for the last financial year. If you have prepared, audited accounts please provide them.

If your business is new and you don't have any figures please provide an estimate of your income. We'll calculate your claim on the figures you provide. We'll then ask you to send the actual figures at a later date, and re-calculate your claim. 

Changes to your income

We will assess your self-employed income based on the previous financial year's accounts.

However, if your self-employment has a big change then we may want to re-assess your entitlement within a financial year.

You must tell us about any changes to your self-employed income, like a:

  • significant change in income
  • change to the nature of your business

Tell us about a change