Summary of request

Mean income is calculated by assigning the disposable income to each household rather than to all individuals within that household. Disposable income has been adjusted such that the amount of council tax or rates paid by a household is not subtracted from gross income as would normally be done in Effects of Taxes and Benefits. The household reference person is the person with the higher income. If the income is the same, then the eldest person is selected. Income figures have been deflated to financial year ending 2018 prices using the consumer prices index including owner-occupiers' housing costs (CPIH) and excluding Council Tax.