Universal Credit

Inconsistent Incentives

How the overlap between Universal Credit and the High Income Child Benefit Charge limits work incentives


It is well known that some groups in the UK face high effective tax rates, but the most punitive rates of personal tax arise in a situation that has been almost completely overlooked. Families with an earner on £50,000 to £60,000, whose Child Benefit is withdrawn and who are also eligible for Universal Credit (UC), … Continued

World Class: What does international evidence tell us about improving quality, access and affordability in the English childcare market


A new Resolution Foundation report by leading childcare experts, Kitty Stewart of the LSE and Ludovica Gambaro of the Institute of Education, sets out a path for reform for the UK, offering the best ideas from abroad. Central to getting greater value for the £5.5 billion we already invest in childcare as well as future … Continued

All work and no pay: Second earners’ work incentives and childcare costs under Universal Credit


A part-time cleaner with two children in childcare and working 25 hours a week would be £7 a week worse off than if she didn’t work at all while a part-time teacher with the same hours and childcare arrangements would be £57 a week better off under the Government’s new proposals to help working families … Continued

On your marks: Measuring the school readiness of children in low-to-middle income families


The extent to which children start school ready and able to learn can have a long-term impact on their likelihood of success in education and employment. It is well known that children from the poorest backgrounds are already falling behind their more affluent peers at the start of school. But little is known about the … Continued

Childcare Tax Credit Survey

A new survey of over 2,000 working mothers has revealed that over half will be forced to stop work or significantly reduce their working hours, as a result of cuts in the level of support for childcare costs, due to start this April. The survey was carried out by Netmums, in partnership with the Resolution … Continued

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