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Council Tax Reduction pays two families when the oldest adults tie, and picks the claimant by age rather than liability #2135
benunit_contains_household_head is benunit_max_age == household_max_age. When the oldest adults of two benefit units in one household are the same age, both units are flagged, and every Council Tax Reduction scheme pays each of them a full award.
Reproduction on main (ae980d1e3, 2026): two single adults of the same age in separate benefit units of one household, council tax £1,800, no income, claims_all_entitled_benefits: true.
Scheme
Ages
Household CTR
England pensioners (Maidstone)
85, 85
£3,600
Scotland (Edinburgh)
85, 85
£3,600
Wales (Cardiff)
85, 85
£3,600
Newham
40, 40
£2,520
Oxford
40, 40
£3,600
The age rule is also wrong without a tie. Only a person liable to pay the council tax is in a class entitled to a reduction (for example SI 2012/2885 Sch 1 para 2(a), SSI 2021/249 reg 13), and liability follows the resident's interest in the dwelling (LGFA 1992 s.6, s.75), not age. So a pensioner living in their adult child's home is treated as the claimant, and the household is put on the pensioner scheme.
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