Source · Select Committees · Public Accounts Committee
Recommendation 15
15
Twenty-one percent of Tax Credit households failed to migrate to Universal Credit
Conclusion
At December 2023, nearly all the migration notices that the Department had sent (99.5%) had gone to households in receipt of Tax Credits alone. Of the 148,700 cases closed, 31,500 households (21%) had not applied for UC and their legacy benefit had been stopped. The Department found during its testing that take-up for Tax Credit claimants was lower than for claimants of other legacy benefits, and, as a result, it expects the proportion of people not moving to UC to fall when it begins migrating claimants of the other benefits from April 2024.28
Government Response
A response document is linked to this report, dated 11 July 2025. Response attribution to this conclusion has not been verified. Read the response document ↗