I had a question from a client,
She has savings just over £16,000 but has a large overdraft.
Would the amount of the overdraft be offset against her savings, therby bringing her savings under the £16,000 threshold and creating an entitlement to Council Tax Benefit?

its ok, I have found the answer which was farly obvious actually but it is Friday afternoon!
Overdraft cannot ofset savings but if the savings were used to physically repay any outstanding overdraft this cannot be classed as notional income.