To ask the Chancellor of the Exchequer (1) pursuant to the answer to the hon. Member for Glenrothes of 20 January 2010, Official Report, column 391W, on council tax, whether his Department has estimated the cost of a council tax freeze in (a) year one and (b) year two taking into account council tax benefit savings; (324496)

The estimates referred to on 20 January 2010, Official Report, column 391W, and 26 January 2010, Official Report, column 673, are the cost to central Government of providing every council in England with top-up funding to compensate for freezing council tax for two years. This costing considered only the direct costs of providing a top-up, assumed to be equivalent to a 2.5 per cent. increase in band D bills in England.

The impact on council tax benefit of a two-year freeze on council tax has not been estimated.