Reforming Council Tax Benefit (IFS Commentary)

IFS Commentary by authors: Stuart Adam and James Browne

This Commentary examines issues such as:

♦ the likely effects of localising the system of support for council tax;

♦ the distribution of funding cuts across the country;

♦ options for local authorities to make savings in the new systems of support for council tax that they adopt;

♦ how the reformed system of council tax support could be designed to work alongside the government’s proposed introduction of Universal Credit.

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© Institute for Fiscal Studies, 2012