taxation

The removal of the spare room subsidy, also known as the bedroom tax or under occupation penalty, came into force on 1 April 2013. The aim of the policy was twofold: to reduce housing benefit expenditure, and to use existing public sector housing stock more efficiently.

The government estimated that 80,000 claimants in Scotland would be affected by the bedroom tax, with an average weekly loss of £12. This represented approximately 33% of the working age housing benefit claimants in Scotland.

This systematic review was published by EPPI-Centre in 2011.Systematic reviews aim to find as much as possible of the research relevant to the particular research questions, and use explicit methods to identify what can reliably be said on the basis of these studies.

Website resource of Joseph Rowntree Foundation research reports. Resources range from education, training and employment, housing and communities and social problems, to health and care, involvement and engagement, and arts, culture and technology.

Paper examining the impact of devolution in Scotland on poverty and income inequality for particular groups in Scotland. It outlines how income is distributed across Scotland and aims to make a contribution to debates on what can be done to lessen income inequality.

Paper reporting on the proceedings of a conference on the impact ten years of devolution has had on the problems of poverty and inequality in Scotland. The report records the views of the main speakers and contains the recommendations coming out of the conference.