For social housing, it is not a tax but rather that housing benefits can be reduced if there are surplus rooms. Various studies have shown that it did not ince

For social housing, it is not a tax but rather that housing benefits can be reduced if there are surplus rooms. Various studies have shown that it did not incentivise people to move, although of those who did move, some of them downsized. All the major parties in the UK except the conservatives oppose it.