Localised council tax benefit arrangements introduced last month have already led to an increase in levels of non-payment, forcing councils to put aside more money to cover the shortfall – it has emerged.

A survey of the 20 local authorities identified as places where households face the biggest impact from the welfare changes found a marked increase in the number of payment reminders to chase up bad debts.

In Middlesbrough the number of residents not paying their bills on time almost doubled, while in Rochdale the number of people missing their first payment deadline increased by more than half, according to reports in today's Financial Times.

Harrow LBC said they anticipated a 70% collection rate for working age residents who were previously wholly exempt from local taxes, compared with a 98.5% collection rate from its existing council tax base.

Kirklees MBC has doubled its bad debt provision from 1.5% last year to 3% in 2013/14, the research found.

A DCLG spokesman said:  Councils have set up council tax support schemes and should have taken into account the impact on vulnerable people.'