This is the wording from there council tax support scheme:
Non-dependant deductions: pensioners and persons who are not pensioners.
(1) Subject to the following provisions of this paragraph, the non-dependant deductions in respect of a day
referred to in section 29 (maximum council tax reduction) shall be;
(a) in respect of a non-dependant aged 18 or over in remunerative work, £14.15 x 1/7;
(b) in respect of a non-dependant aged 18 or over to whom sub-paragraph (a) does not apply, £4.60
x 1/7.
(2) In the case of a non-dependant aged 18 or over to whom paragraph 30.1(a) applies, where it is shown to
the appropriate authority that his normal gross weekly income is–
(a) less than £236.00, the deduction to be made under this paragraph shall be that specified in para-
graph 58.1(b);
(b) not less than £236.00, but less than £410.00, the deduction to be made under this section shall be
£9.40 x1/7
(c) not less than £410.00, but less than £511.00, the deduction to be made under this section shall be
£11.80 x 1/7.
(3) Only one deduction is to be made under this paragraph in respect of a couple or, as the case may be,
members of a polygamous marriage (other than where there is an award of universal credit) and,
where, but for this paragraph, the amount that would fall to be deducted in respect of one member
of a couple or polygamous marriage is higher than the amount (if any) that would fall to be deducted
in respect of the other, or any other, member, the higher amount is to be deducted.
(4) In applying the provisions of sub-paragraph (2) in the case of a couple or, as the case may be, a
polygamous marriage, regard must be had, for the purpose of that sub-paragraph, to the couple's
or, as the case may be, all members of the polygamous marriage's joint weekly gross income.
(5) Where in respect of a day—
(a) a person is a resident in a dwelling but is not himself liable for council tax in respect of that
dwelling and that day;
(b) other residents in that dwelling (the liable persons) have joint and several liability for council tax
in respect of that dwelling and that day otherwise than by virtue of section 9 of the 1992 Act
(liability of spouses and civil partners); and
(c) the person to whom paragraph (a) refers is a non-dependant of two or more of the liable persons,
the deduction in respect of that non-dependant must be apportioned equally between those
liable persons.
(6) No deduction is to be made in respect of any non-dependants occupying an applicant's dwelling if
the applicant or his partner is—
(a) blind or treated as blind by virtue of paragraph 10 of Schedule 3 (additional condition for the
disability premium); or
(b) receiving in respect of himself—
(i) attendance allowance, or would be receiving that allowance but for—
(aa) a suspension of benefit in accordance with regulations under section 113(2) of the SSCBA;
or
(bb) an abatement as a result of hospitalisation; or
(ii) the care component of the disability living allowance, or would be receiving that component
but for—
(aa) a suspension of benefit in accordance with regulations under section 113(2) of the SSCBA;
or
(bb) an abatement as a result of hospitalisation; or
(iii) the daily living component of personal independence payment, or would be receiving that
allowance but for a suspension of benefit in accordance w