UK Bedroom Tax (Removal of Spare Room Subsidy) Guide 2026/27

Q: What is Bedroom Tax + who pays it?

Bedroom Tax is the "removal of the spare room subsidy" : a cut in Housing Benefit or the Universal Credit housing element for working-age tenants in council or housing association homes who have more bedrooms than the rules allow. It started on 1 April 2013. For Housing Benefit it is regulation B13 of the Housing Benefit Regulations 2006 (SI 2006/213), inserted by SI 2012/3040; for Universal Credit it is Schedule 4 of the Universal Credit Regulations 2013. The cut : 14% of the eligible rent for one spare bedroom and 25% for two or more (gov.uk). It does not apply to private tenants, whose help is set by the Local Housing Allowance. Housing Benefit claimants over State Pension age are under separate regulations (SI 2006/214) that contain no equivalent rule. Worked example - couple + 1 child in a 3-bedroom council house, eligible rent £150 a week : allowed 2 bedrooms (1 for the couple, 1 for the child), so 1 is spare. 14% of £150 = £21, so £129 is covered and the tenant pays the £21 shortfall.

Q: What did the Supreme Court decide in Carmichael and Rutherford?

One Supreme Court judgment, R (Carmichael and Rourke) v SSWP [2016] UKSC 58 , decided several claims together. Mrs Carmichael won: she cannot share a room with her husband because of her disabilities. The Rutherfords won: they need a regular overnight carer for their grandson, who has severe disabilities. The court held there was no reason to treat adult couples who cannot share, or children who need an overnight carer, differently from the groups the rules already covered. The other claimants lost , including those whose extra room was not directly linked to disability need, and a woman in a sanctuary scheme home. The court said their needs could be considered individually through Discretionary Housing Payments. The gov.uk rules above now include both groups who won.

Q: Where can I get help with the shortfall?

It depends where you live. England : from the year ending March 2027, Discretionary Housing Payments in England are part of the Crisis and Resilience Fund , which councils run from 1 April 2026 (DWP circular S6/2025; gov.uk). Wales : apply to your council for a Discretionary Housing Payment; DWP funding for Welsh councils for the year ending March 2027 is £6.5 million. Scotland : the Scottish Government fully funds bedroom tax mitigation through Discretionary Housing Payments and expects everyone affected to receive one. Northern Ireland : tenants affected by the Social Sector Size Criteria may get a Welfare Supplementary Payment (nidirect). Outside Scotland, awards are discretionary.

Q: How do I appeal a Bedroom Tax decision?

Housing Benefit : ask the council to review the decision, then you can appeal to a tribunal (gov.uk). Universal Credit : ask DWP for mandatory reconsideration, usually within one month of the date on the decision, then appeal to the First-tier Tribunal (Social Entitlement Chamber). Common grounds : a room counted as a bedroom that should not be; a household member's age or status recorded wrongly; an extra-room rule not applied (a couple or child who cannot share because of disability, an overnight carer, a foster carer, a student or forces member away from home). Keep copies of letters and evidence and get help from Citizens Advice or Shelter.

Q: Is there any protection after a death or a new claim?

Universal Credit : if a partner, child, cared-for person or non-dependant dies, the award is worked out as if they were still alive for the assessment period of the death and the next two (UC Regulations 2013, reg 37), about three months. Housing Benefit : after the death of a linked person, the maximum rent that applied before the death continues for 12 months if you stay in the same home (HB Regulations 2006, reg 13ZA(1)). Also under reg 13ZA, where the council accepts you could afford the rent when you took the home on, there is no maximum rent for the first 13 weeks of the award, unless you or your partner were on Housing Benefit in the 52 weeks before it started.

Bedroom tax 2026/27: 14% off eligible rent for one spare bedroom, 25% for two or more. Who can have an extra room, and where to get help with the shortfall.

2026/27 tax year

Benefits & Credits
Personal
UK-wide

Bedroom Tax reduces Housing Benefit or the Universal Credit housing element by 14% of the eligible rent for one spare bedroom, or 25% for two or more, for working-age tenants in social housing (gov.uk). This guide covers the bedroom rules, who can have an extra room, what the Supreme Court decided in 2016, where to get help with the shortfall, and how to challenge a decision. The rules are in regulation B13 of the Housing Benefit Regulations 2006 and Schedule 4 of the Universal Credit Regulations 2013. In Scotland the Scottish Government fully funds mitigation through Discretionary Housing Payments (gov.scot); in Northern Ireland, where the equivalent rule is the Social Sector Size Criteria, affected tenants may get a Welfare Supplementary Payment (nidirect).

Bedroom Tax rates

Spare rooms	Housing Benefit / UC reduction
0	None
1	14%
2+	25%

Bedroom allowance rules

Household member	Bedrooms allowed
Couple	1 bedroom (2 if they cannot share because of a disability or medical condition)
Each adult (16+)	1 each
2 children same sex under 16	1 shared
2 children under 10 (any sex)	1 shared
Child who cannot share because of a disability or medical condition	1 own
Non-resident overnight carer for you, your partner, your child or another adult	1 additional
Approved foster carer between placements, or newly approved (up to 52 weeks)	1 additional
Housing Benefit claimant over State Pension age	Rule does not apply

Frequently asked questions

What is Bedroom Tax + who pays it?

Bedroom Tax is the "removal of the spare room subsidy": a cut in Housing Benefit or the Universal Credit housing element for working-age tenants in council or housing association homes who have more bedrooms than the rules allow. It started on 1 April 2013. For Housing Benefit it is regulation B13 of the Housing Benefit Regulations 2006 (SI 2006/213), inserted by SI 2012/3040; for Universal Credit it is Schedule 4 of the Universal Credit Regulations 2013. The cut: 14% of the eligible rent for one spare bedroom and 25% for two or more (gov.uk). It does not apply to private tenants, whose help is set by the Local Housing Allowance. Housing Benefit claimants over State Pension age are under separate regulations (SI 2006/214) that contain no equivalent rule. Worked example - couple + 1 child in a 3-bedroom council house, eligible rent £150 a week: allowed 2 bedrooms (1 for the couple, 1 for the child), so 1 is spare. 14% of £150 = £21, so £129 is covered and the tenant pays the £21 shortfall.

Who can have an extra bedroom?

Per gov.uk, the following are expected to share: an adult couple, 2 children under 16 of the same sex, and 2 children under 10 of any sex. The following can have their own bedroom: a single adult (16 or over); a child who would normally share but the shared rooms are taken; a couple or children who cannot share because of a disability or medical condition; and an overnight carer for you, your partner, your child or another adult, if the carer does not live with you but sometimes has to stay overnight. One spare bedroom is allowed for an approved foster carer between placements (up to 52 weeks from the end of the last placement) and a newly approved foster carer (up to 52 weeks from approval). Rooms of students and armed or reserve forces members who are away and intend to return are not counted as spare. There is no exemption for a room used to store disability equipment.

What did the Supreme Court decide in Carmichael and Rutherford?

One Supreme Court judgment, R (Carmichael and Rourke) v SSWP [2016] UKSC 58, decided several claims together. Mrs Carmichael won: she cannot share a room with her husband because of her disabilities. The Rutherfords won: they need a regular overnight carer for their grandson, who has severe disabilities. The court held there was no reason to treat adult couples who cannot share, or children who need an overnight carer, differently from the groups the rules already covered. The other claimants lost, including those whose extra room was not directly linked to disability need, and a woman in a sanctuary scheme home. The court said their needs could be considered individually through Discretionary Housing Payments. The gov.uk rules above now include both groups who won.

Where can I get help with the shortfall?

It depends where you live. England: from the year ending March 2027, Discretionary Housing Payments in England are part of the Crisis and Resilience Fund, which councils run from 1 April 2026 (DWP circular S6/2025; gov.uk). Wales: apply to your council for a Discretionary Housing Payment; DWP funding for Welsh councils for the year ending March 2027 is £6.5 million. Scotland: the Scottish Government fully funds bedroom tax mitigation through Discretionary Housing Payments and expects everyone affected to receive one. Northern Ireland: tenants affected by the Social Sector Size Criteria may get a Welfare Supplementary Payment (nidirect). Outside Scotland, awards are discretionary.

How does the Bedroom Tax work under Universal Credit?

The same 14% and 25% reductions apply to the housing costs element (UC Regulations 2013, Schedule 4). The earnings taper then applies to the whole award: 55p of UC is withdrawn for each £1 of net earnings above any work allowance. Worked example - eligible rent £150 a week, 1 spare bedroom: 14% of £150 = £21 a week, so £129 is covered by the housing element and the tenant pays £21. Room counts change with the family: two children of opposite sexes are expected to share only while both are under 10, and a child becomes entitled to their own room at 16. A birthday can remove a spare room, so report it.

Should I move to avoid the Bedroom Tax?

Moving to a smaller home removes the shortfall but has costs. Things to weigh: whether a smaller social home is available where you need to live (ask your council or housing association how long transfers take); a mutual exchange, where two social tenants swap homes with both landlords' consent; removal costs, and whether your council helps with them; school, work, family and medical ties; and losing adaptations if your current home has been adapted. Moving to a private tenancy means your help is set by the Local Housing Allowance instead, and the tenancy terms are different. Get advice from Citizens Advice or Shelter before giving up a social tenancy.

Do disability adaptations protect against the Bedroom Tax?

Not in themselves. An adapted home, or a room used for disability equipment, does not create an extra bedroom allowance. What the rules do allow (gov.uk) is a room for a couple or children who cannot share because of a disability or medical condition, and a room for an overnight carer who does not live with you. In R (Carmichael and Rourke) v SSWP [2016] UKSC 58, claimants whose extra room was not directly linked to a disability need lost, and the court pointed them to Discretionary Housing Payments. If you are in an adapted home, apply for that help (in England, the Crisis and Resilience Fund) and tell the council about the adaptations. Evidence that helps: medical letters explaining why you cannot share, care assessments, overnight care rotas, and PIP or DLA award letters.

How do I appeal a Bedroom Tax decision?

Housing Benefit: ask the council to review the decision, then you can appeal to a tribunal (gov.uk). Universal Credit: ask DWP for mandatory reconsideration, usually within one month of the date on the decision, then appeal to the First-tier Tribunal (Social Entitlement Chamber). Common grounds: a room counted as a bedroom that should not be; a household member's age or status recorded wrongly; an extra-room rule not applied (a couple or child who cannot share because of disability, an overnight carer, a foster carer, a student or forces member away from home). Keep copies of letters and evidence and get help from Citizens Advice or Shelter.

Is there any protection after a death or a new claim?

Universal Credit: if a partner, child, cared-for person or non-dependant dies, the award is worked out as if they were still alive for the assessment period of the death and the next two (UC Regulations 2013, reg 37), about three months. Housing Benefit: after the death of a linked person, the maximum rent that applied before the death continues for 12 months if you stay in the same home (HB Regulations 2006, reg 13ZA(1)). Also under reg 13ZA, where the council accepts you could afford the rent when you took the home on, there is no maximum rent for the first 13 weeks of the award, unless you or your partner were on Housing Benefit in the 52 weeks before it started.