Council Tax Benefit Restriction
This paper examines the current policy of restricting council tax benefit (CTB) at the level of band E. With a principal focus on the differential impact at a regional level, it considers both the evidence on who the policy affects at present and the likely consequences of the revaluation of properties for council tax purposes in 2005. It goes on to draw conclusions on whether the policy is an equitable one and, in light of this, whether the restriction should be modified or abolished either now or postrevaluation.
About this report
This report was funded by the Association of London Government and written by Peter Kenway and Guy Palmer. The facts presented and views expressed in this report are those of the authors and not necessarily those of the LGA.