The Coalition Budget and CSR
A analysis of key welfare changes and their impact on low income households
This briefing aims to explain the tax credit and benefit changes announced in the budget and the CSR and how they will affect different low income households. The first section lists all the key changes, the next explains what they mean and their impact. We then highlight the combined impact of these changes on child poverty and work incentives. Appendix 2 provides illustrations of the impact of the changes on households in five different situations.