Two people? Two adult people? Two adult people with incomes? Household income below £x, whatever the number of bodies? Choose carefully, then be ready to deal with the consequences.Ian's point is the key one here. If I could craft a metaphor involving quicksand and minefields, I would. Every change in tax fundamentals necessarily involves winners and losers: as any politician will tell you, most winners shrug, pocket the windfall and forget all about it; the losers, on the other hand, are overtaken by a mood reminiscent of the crowd of irate villagers as they march by torchlight on Dracula's castle at the end of a Hammer movie. Plus their memories are very long. Council tax is a messy compromise, formulated at speed by the Major government to extract it (with some immediate success) from the nightmare that had followed replacing a straightforward property tax (the domestic rates), with a theoretically equally straightforward resident headcount tax (the poll tax). The 25% discount is the last lingering remnant of the underlying principles of that political disaster. If you increase or extend discounts, there must be, as Isaac Newton would have it, an equal and opposite reaction, which would be some combination of:- reduction to council revenue;- increase to council tax for those not eligible for discounts;- compensatory increase to central government's grant to councils, paid from income tax (this already represents a significant majority of council revenue).So, having picked your option, just go out and sell it!One of the reasons, a quarter century ago, that the Tories gave for abolishing domestic rates was a much quoted hypothetical situation in which a proverbial little old lady was living next to a heaving throng of adults in employment, yet both payed the same rates. Curiously, we now see the Tory-led coalition musing publicly about how to persuade singletons, such as the elderly, not to live in houses that are too big for them, and could be better used by others. The rates represented traditional market forces in that regard; perhaps their time will come again, but don't bank on change any time soon...
Steve Donnelly ● 5350d