Overview:

  • provides estimates of household incomes, including the average amount of taxes that households pay and the value of benefits that they receive
  • covers private households (not including people living in hotels, lodging houses, and in institutions such as old people‚Äôs homes)
  • has been produced for over 50 years

The Effects of Taxes and Benefits on Household Income (ETB) has been produced each year since 1961. Its main purpose is to provide quantitative analysis of the effects of government intervention (through taxes and benefits) on the income of households in the UK.

Data are published in both an annual statistical bulletin and a supplementary Methodology and Coherence article. The final anonymised microdata are supplied to the UK Data Archive under an end user licence.

The estimates in the analysis are based mainly on data derived from the Living Costs and Food Survey (LCF). The LCF is an annual survey of the expenditure and income of private households.

ETB uses a number of administrative sources to improve the quality of estimates, particularly to estimate income and benefits in kind. The data cover the UK as a whole, with a number of published estimates at a regional level. The ETB also provides estimates for retired and non-retired households.

The ETB provides data and analysis on topics which are not fully covered elsewhere (the effect of indirect taxes on household income, and how this serves to reduce inequality, as well as benefits in kind).

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