ABSTRACT
In Chapter 5 we have discussed the provisions of the existing income tax, national insurance, family allowances and various forms of means-tested benefits such as supplecmentary benefit, family income supplement and rent and rate rebates. These provisions are designed to fulfil a number of different functions, but in this chapter we are concerned with the role they play in alleviating poverty where, for some reason or another, small resources and/or large needs would otherwise cause distress and hardship.
