Housing Benefit subsidy (S) circulars give information about:
the money the government pays local authorities in the form of a subsidy to administer Housing Benefit
other financial matters for local authority staff
The circulars make many references to Council Tax Benefit as this was administered by local authorities alongside Housing Benefit until March 2013. In April 2013 Council Tax Benefit was replaced by local authorities’ own council tax support and reduction schemes, removing DWP’s involvement. Readers will need to consider references to Council Tax Benefit in these documents accordingly.