I had a query from a client as to how amounts are arrived at for MTB's and what costs are taken into account. All I could find was 'basic living expenses' but no breakdown of what that means. I don't mean 'applicable amounts'; I mean, how do they decide I need £54.65 as a single person, and what is that sum supposed to pay for?
Has anyone any ideas, please?

Many years ago and certainly with Supp Ben, governments used to give a breakdown of how the weekly amount was calculated. But the Tories made so many cuts, they actually got embarrassed at the pitiful amounts, so stopped. The breakdown used to contain 'x' amount for food, clothes, fuel, etc. but it was so obvious that these amounts were a joke & no-one could manage on them.

Rather as I suspected. Thank you for the note anyway! I've only been doing WR work since 2000. It would be interesting to see some of the old figures and update them to see what would be a realistic amount for Income Support.

you can get benefit rates for way back in 1939 onwards from the institute of fiscal studies website at -

http://www.ifs.org.uk/taxsystem/contentsben.shtml

perfect for 5 minutes browsing on a day when the concentrations not too good

Thank you!