Just under a quarter of all children living in relative poverty are in households liable for full council tax.
1. Households are defined as being in poverty if their income is less than 60 per cent. of the national median equivalised income level. Income here is measured on a before housing costs basis.
2. These figures have been derived using the Policy Simulation Model (PSM) which uses data from the Family Resources Survey (FRS). These are estimated indicative figures.
3. The PSM models the calculation of individual taxes and income-related benefit entitlement, by deriving detailed microdata from the latest available FRS.
4. The PSM models the current policy year (2007-08) using the latest FRS data (2005-06), by up-rating the FRS to represent the appropriate policy year.
5. The analysis provided assumes full take-up of income-related benefits in the current policy year.