What is the bedroom tax?

What the bedroom tax is

"Bedroom tax" is the everyday name for the spare room rule. Its official name is the removal of the spare room subsidy. It is not really a tax. It reduces the help you get with rent if your home is judged to have more bedrooms than you need.

It applies to working-age tenants who rent from a council or housing association and get Housing Benefit or the housing part of Universal Credit.

How much your help is cut

"Eligible rent" is the rent your benefit is worked out on.

Worked examples

Housing Benefit: your eligible rent is £100 a week and you have 1 spare bedroom. 14% of £100 is £14, so your rent for benefit is £86 a week. You pay the £14 gap yourself. Over a year that is £14 x 52 = £728.

Universal Credit: your eligible rent is £500 a month and you have 2 spare bedrooms. 25% of £500 is £125, so the housing amount is worked out on £375 a month. Over a year the gap is £125 x 12 = £1,500.

How many bedrooms you are allowed

These people are expected to share a bedroom:

• an adult couple
• 2 children under 16 of the same sex
• 2 children under 10, whatever their sex

These people can have their own bedroom:

• a single adult aged 16 or over
• a child who would normally share, but the shared rooms are already taken (for example, you have 3 children and 2 already share)
• a couple or children who cannot share because of a disability or medical condition
• an overnight carer who does not live with you but sometimes has to stay the night

Special cases

• Foster carers: one spare bedroom is allowed for an approved foster carer between placements, for up to 52 weeks from the last placement. A newly approved foster carer gets up to 52 weeks from approval if no child is placed.
• Students and armed forces: their rooms are not counted as spare if they are away and plan to come home.

Help with the gap

If your benefit no longer covers all your rent, you may need to pay the rest from your other income. Your council may be able to help:

• England: ask about your council's Crisis and Resilience Fund.
• Scotland and Wales: ask your council for a Discretionary Housing Payment.

If you live in Scotland

The cut still applies in Scotland, but the Scottish Government says it has fully mitigated it through Discretionary Housing Payments. If you are affected and not getting one, apply to your local council.

Related guides

• What is a Discretionary Housing Payment?
• Can I still claim Housing Benefit?
• What is the Universal Credit housing element?
• What are the Local Housing Allowance rates for 2026/27?
• What is the benefit cap?

Where this comes from

• Housing Benefit: what you'll get (GOV.UK)
• Universal Credit: renting from a council or housing association (GOV.UK)
• Housing and Universal Credit (GOV.UK)
• Support with housing costs (Scottish Government)