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Previously, it was a one-off tax-free payment of £190 payable to almost all pregnant women after they reach the 25th week of pregnancy.Calculations for the indicative costs of £500 and £380 per affected family were made on the basis of average family size and average payment size.

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The indicative loss of £27 per claimant has been calculated by estimating the average payment from available data provided by the House of Commons Library4.

The 2010 Budget announced a raft of changes to the tax credits scheme.

Case studies 1 and 2 indicate how such interactions may work.

The child trust fund was a long-term, tax-free savings account for children.

In England, there are 326 schemes each with their own criteria and entitlement.

It has been suggested that some working age claimants who were previously exempt from paying council tax will now pay, on average, £138 per year10.

Homeowners on certain income-related benefits may be entitled to assistance with the interest payments on their mortgage or loans taken out to make repairs to their properties.

From 1 October 2010 the interest rate level was set at the Bank of England’s published monthly average mortgage interest rate, around 3.67 per cent.

Income support is the main income-replacement benefit for lone parents.

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