Adam, Stuart Browne, James Jeffs, William Joyce, Robert
Year of Publication:
IFS Report No. R90
Institute for Fiscal Studies (IFS), London
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.