Explanatory Notes

Welfare Reform Act 2012

2012 CHAPTER 5

8 March 2012

Commentary on Sections

Part 1: Universal credit

Section 33: Abolition of benefits

156.Section 33 provides for the abolition of income-based JSA, income-related ESA, IS, housing benefit, council tax benefit, child tax credit and working tax credit. Schedule 3 makes consequential amendments relating to the abolition of these benefits. Abolition will happen once all claimants have been transferred to universal credit, with the exception of council tax benefit, which will be abolished in favour of localised schemes from April 2013. The repeals in Part 1 of Schedule 14 are consequential on this.