Council tax best practice: summary
- Document type
- Barry-Born, Theo; Bushe, Sabrina; MacInnes, Tom
- Joseph Rowntree Foundation
- Date of publication
- 10 June 2015
- Poverty Alleviation Welfare Benefits and Financial Inclusion
- Social welfare
- Material type
Download (86KB )
In 2013, Council Tax Support (CTS) replaced Council Tax Benefit (CTB), which gave low-income households a discount on their Council Tax. CTS differs from CTB in two ways: it replaces a national system with schemes for each local authority in England; and each council’s total funding has been cut by 10 per cent. Each local authority has devised its own scheme, and is also responsible for any shortfall or surplus in the CTS budget.
This research examines the various CTS schemes brought in across England since 2013. The study sought examples of best practice, and how schemes can be designed to protect both the revenue of local authorities and the incomes of their least well-off residents.