The number of people living in households with less than half the average i ncome after housing costs was 14.25 million in 1998/99, more than double the number in the early 1980s.

About half of all single parents did not have paid work in 2000 compared with 5% of couples with children.

Single parents are twice as likely to be burgled as the average person and are much less likely to have any household insurance (Monitoring poverty and social exclusion 2000 Rahman and others Joseph Rowntree Foundation).

Against this background it is important that single parents receive all the welfare benefits to which they are entitled.

This is only a brief account of the main benefits available.

I am assuming that the single parent has at least one child under 16 living at home and is not disabled.

All rates are shown weekly and are either current or apply from 1 July 2001.

None of the benefits is taxable.Non-means tested benefitsThe rates for child benefit are £15.50 for the first child and £10.35 each for other children.

A parent who was receiving the lone parent rate on 5 July 1998 is entitled to £17.55 for the eldest child instead of £15.50.

This will also be paid if child benefit was being paid on that date and the parent received income support (IS) or income based job seekers allowance (JSA) with the higher rate of family premium but has stopped receiving IS or JSA because she has started paid work, provided an application is made within a month of IS or JSA ceasing.Unemployment and employmentIncome support is available if the claimant is not in full-time work (defined as 16 or more hours a week) and does not have more than £8,000 capital.

A single parent is not required to claim JSA instead of IS although she may be required to attend a work-focused interview if her child is more than five years and three months old.

A single parent who is a student is able to claim but the amount of any grant will be taken into account when her income is calculated.

The amount of IS is the total of the personal allowance of £53.05, £31.45 for each dependent child under the age of 16 (£32.95 for 16-18 year olds) and a family premium of £14.50 or a lone parent premium of £15.90 if the claimant was a single parent and claiming IS or income based JSA on 5 April 1998.

From this is deducted the claimant's income including earnings (less a £20 disregard), deemed income from capital in excess of £3,000, child benefit and maintenance payments.School fees paid direct to the child's school are not included.

Unlike working family tax credit (WFTC), no allowance is made for child care costs.

A single parent in receipt of IS is entitled to passported benefits including free school meals, free prescriptions, eye testing, glasses and dental care, milk tokens for children under five, fares to hospital and exemption from court fees.The single parent who is in full time work (whether employed or self employed) can apply for WFTC.

Credit consists of an adult credit of £59, a further £11.45 if the claimant works 30 hours or more, £26 for every child under 16 and £26.75 for a child aged 16-18.

Childcare tax credit is added, calculated as 70% of the actual cost of 'relevant child care' (which includes a registered child minder or nursery and care provided on school premises out of school hours or breakfast clubs and school clubs for a child aged eight or over) to a maximum of £135 a week for one child or £200 for two or more children.The maximum WFTC payable is reduced by 55% of the amount by which the claimant's income exceeds £92.90.

Income is calculated similarly to IS but maintenance is disregarded and there is no £2 0 disregard.

Some passported benefits are available.Depending on their means, claimants may be entitled to certain health service benefits, discretionary educational benefits (but not free school meals) and exemption from court fees.A claimant who has been in receipt of IS for at least 91 days ('the waiting period') and then loses it because she starts to work full-time or her earnings increase may be entitled to a back-to-work bonus of up to £1,000.

The bonus is calculated by halving all her earnings (less any disregard) from the end of the waiting period until the date when she ceases to be entitled to IS.

In addition a claimant who received or was meant to be receiving child maintenance while on IS is entitled to a child maintenance bonus calculated as the lower amount of £5 for every week she was in receipt of IS from 7 April 1997 and was meant to be receiving at least £5 child maintenance plus the amount due if it was less than £5 or the actual amount received.

A single parent who loses IS because she returns to work or increases her hours so that she works full-time also qualifies for lone parent run-on if during the previous 26 weeks she was a single parent and in receipt of IS.

She will receive IS at her old rate for an extra two weeks.

Because she receives IS she will be entitled to passported benefits for this period.Housing assistanceHousing benefit (HB) is available to those on low income who pay rent.

Claimants in receipt of IS are entitled to full HB equivalent to their full rent less a reduction for any non-dependents.

Others qualify if their savings and other capital are less than £16,000 and their income is not too high.If the income is no more than 'the applicable amount' full HB is paid.

If it is greater, the claimant is entitled to maximum HB less 65% of the difference between income and the applicable amount.

The applicable amount is the total of the personal allowances (£53.05 for a single parent, £31.45 for children under the age of 16 and £32.25 for 16-18 year olds) and any premiums (including family premium of £14.50 or the higher rate if payable (see above)).

A single parent is entitled to a £25 disregard on her earnings.

HB can be backdated for a maximum of a year if the claimant proves that she had a continuous good reason for failing to claim it earlier.

IS (but not WFTC) can include interest on mortgages (up to £100,000) and loans taken out for certain repairs and improvements as well as other housing costs including service charges.If the loan was taken before 2 October 1995, nothing is paid for the first eight weeks of the claim, 50% for the next 18 weeks and thereafter the full housing costs.

When the loan was taken after that date, nothing is paid for the first 39 weeks of the claim and full costs thereafter.

However, a single parent is exempt from the latter rule if IS is claimed because a partner has abandoned the claimant or died.

Normally, HB and housing costs are paid and on only one home but it can be paid on two homes in a number of circumstances including if the claimant has left her home temporarily because of a fear of violence and intends to return.Full council tax benefits (CTB) are available for claimants in receipt of IS.

Others are entitled to full CTB less 20% of the difference between their income and the applicable amount (see above).

Discretionary housing payments are available from 1 July.

They will be paid from a cash limited, discretionary budget administered by the local authority to anyone entitled to HB or CTB who appears to require additional financia l assistance in order to meet housing costs (including council tax).

Anyone whose entitlement to IS ends because they start work or increase their hours or pay may be entitled to extended payments of HB and extended CTB for four weeks.

Mortgage interest run-on is payable for two weeks after the lone parent run-on (see above) stops.Social fund discretionary paymentsClaimants on IS may be eligible for community care grants.

These are non-repayable discretionary payments which can be made in a number of circumstances one of which is that the grant is necessary to ease exceptional pressures on the claimant and her family.