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    Not necessarily Jan. I am not an expert in Council Tax benefits but I do know a lot about individuals income tax positions as I deal professionally with a lot of people. The main gainers from this would be:

    1/ Working wives who are on a low/part-time income. Many if not all would not be getting benefits or if WTC and CTC these are based on gross not net income.
    2/ Youngsters getting into work starting on low pay and those previously unemployed, likewise.

    Also everyone working who is a basic rate taxpayer will benefit.

    I would suggest that most people who are working and are not higher rate taxpayers will benefit with very few indeed set to lose anything.

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