The council tax reduction scheme is a set of rules which govern the circumstances in which the amount of council tax a low-income resident must pay, can be reduced. The amount of any reduction is based on a means test, taking individual circumstances into account.
There are different rules depending on whether you are classed as a pensioner or working age.
For the purposes of council tax reduction, you are classed as a pensioner if you (or your partner**, if you have one) have reached your state pension qualifying age*
However, if your partner receives any of the following social security benefits, you cannot be classed as pensioners for the purposes of Council Tax reduction, regardless of your age.
- Universal Credit
- Income related Employment Support Allowance
*From April 2026, the age when a person qualifies for their state pension is increasing from 66 to 67 over a two-year period, and will be 67 for everyone by April 2028
**A partner is someone you are married to or have a civil partnership with, or a person you live with as if you were their husband, wife or civil partner.
Find out if you could qualify and make a claim here.
Debt advice
Anyone who needs help with managing debt can get advice from the Greater Merseyside Money Advice Partnership by
- visiting their website;
- calling them on 0300 330 1196 - 8am-8pm Monday to Thursday, and 8am-4pm on Fridays.
2025-26 Council Tax Reduction Scheme
Sefton Council has decided to continue with the 2024-25 Council Tax Reduction Scheme in 2025/26, uprated, to keep allowances in line with the uprating of the majority of DWP benefits and pensions
More details can be found in the Council Tax Reduction Scheme 2025-26 document below.
In March 2025, there were around 14,200 working age residents in the borough who claim help with their Council Tax through the scheme.
| Council Tax Reduction Scheme 2025-26 |  (pdf 1.75MB) |