“The Regulations applying the Government’s ‘social sector under-occupancy penalty’ (a politically neutral description at least) are in force from 01/04/13. Broadly, social housing tenants of working age will see a deduction of 14% or 25% of the eligible rent component from their housing benefit, if the HB authority finds they have one or two spare bedrooms respectively.”
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Zenith Chambers, 28th March 2013
Source: www.zenithchambers.co.uk