Key findings suggest that 28 per cent of local authorities are making no change to the scheme; 33 per cent a 'moderate' increase; 14 per cent a 'large' increase; and 21 per cent a 'severe' increase. The remaining 4% are introducing other schemes including band caps.
An unemployed claimant currently in receipt of 100 per cent council tax benefit will typicallly face an annual council tax bill of between £96 (£1.80 per week) and £255 (£4.90 per week) a year under the reforms.
The report concludes:
"The result is that in just over two months millions of working-age CTB recipients – both employed and unemployed – will face increases in their Council Tax bills. In many cases, particularly for single parents who work part-time and depend on childcare and couples with children where only one partner is in full time work, these increases will be substantial".
No Clear Benefit
The financial impact of Council Tax Benefit reform on low income households
Matthew Pennycook and Alex Hurrell
January 2013
© Resolution Foundation 2013