Self-employment, tax credits and the move to Universal Credit

Research output: Book/ReportCommissioned report

Abstract

Universal Credit is a new benefit for people of working age. It replaces the current range of means tested benefits for people out of work, the system of tax credits for people in low paid employment, and Housing Benefit for people of working age. It will be implemented across the UK from October 2013.This study set out to learn how current experiences of claiming tax credits might inform continuing development of Universal Credit policy, the extent to which the information requirements placed on claimants are likely to be feasible, and how the distinctive features of Universal Credit (particularly the Minimum Income Floor) might affect people's circumstances and employment decisions.
Original languageEnglish
Place of PublicationSheffield
PublisherDepartment for Work and Pensions
Commissioning bodyDEPARTMENT FOR WORK AND PENSIONS
Number of pages80
ISBN (Print)978 1 909532 20 5
Publication statusPublished - 2013

Publication series

NameDepartment for Work and Pensions Research Report
No.829

Keywords

  • social security
  • benefits
  • employment
  • unemployment
  • self-employment
  • universal credit
  • tax credits
  • low income

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