You may be entitled to second adult rebate if you are the person liable for paying Council Tax and you are not entitled to discount because another person (not spouse or partner) lives with you in your property.
Second adult rebate compensates you for the loss of Council Tax discount caused by the presence of the second adult. This rebate is worth up to 25% of your Council Tax liability and is assessed based on the income of the second adult only.
Generally, a second adult would be a non-dependant who is residing with you in your home. A non-dependant could be your daughter, son, other relative or a friend.
To make an application you must be the person liable for payment of Council Tax. The amount of the rebate award is however assessed solely on the income of the second adult.