Facts and figures about UK taxes, benefits and public spending.
Income distribution, poverty and inequality.
Analysing government fiscal forecasts and tax and spending.
Analysis of the fiscal choices an independent Scotland would face.
Case studies that give a flavour of the areas where IFS research has an impact on society.
Reforming the tax system for the 21st century.
A peer-reviewed quarterly journal publishing articles by academics and practitioners.
Type: IFS Reports
Council Tax Benefit provides support to 5.9 million low-income families, more than any other means-tested benefit or tax credit in the UK. The government is proposing to localise support for council tax from 2013–14, abolishing Council Tax Benefit across Britain and giving grants to local authorities in England and to the Scottish and Welsh governments to design their own systems for providing support for council tax to low-income families. On top of this, the government is planning to cut funding for council tax support by 10 per cent.
This Commentary examines issues such as:
This report will be of interest to local authorities charged with designing new council tax rebates, to claimants wishing to understand the reforms and how they might be affected, and to policymakers, the media and wider civil society looking to assess the likely effects and merits of the reforms.