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Council tax benefit (CTB) was abolished in April 2013 and local authorities in England were charged with designing their own council tax support (CTS) schemes in its place. Although these must maintain support for pensioners at its previous level, local authorities have had wide discretion to design their own schemes for working-age families. This report analyses the CTS schemes that local authorities adopted in the first year of the new policy.
View the dataset associated with this publication, Council tax support scheme characteristics in English local authorities, 2013-14
Authors
![Stuart Adam](/sites/default/files/styles/square_desktop/public/2022-06/Stuart_Adam.jpg?itok=WhMGYiwy)
Senior Economist
Stuart is a Senior Economist working in the Tax sector, and focuses on analysing the design of the tax and benefit system.
![Person graphic](/sites/default/files/styles/square_desktop/public/2022-06/IFS-person-graphic.png?itok=hWCtTSrz)
James Browne
![Robert Joyce](/sites/default/files/styles/square_desktop/public/2022-06/Rob_Joyce.jpg?itok=4UaBJrrb)
Deputy Director
Robert is a Deputy Director. His work focuses on primarily on the labour market, income and wealth inequality, and the design of the welfare system.
![Person graphic](/sites/default/files/styles/square_desktop/public/2022-06/IFS-person-graphic.png?itok=hWCtTSrz)
William Jeffs
Report details
- DOI
- 10.1920/re.ifs.2014.0090
- Publisher
- Institute for Fiscal Studies
Suggested citation
Adam, S et al. (2014). Council Tax support schemes in England: what did Local Authorities choose, and with what effects?. London: Institute for Fiscal Studies. Available at: https://ifs.org.uk/publications/council-tax-support-schemes-england-what-did-local-authorities-choose-and-what-effects (accessed: 30 June 2024).
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