Last year's fall in council tax collection rates was greater in areas which set higher minimum payments to low-income working age residents, a report by the Local Government Association (LGA) has indicated.

LGA research issued today makes the correlation between council tax support schemes and the fact collection rates declined in 2013/14 for only the second time since 1993.

In 2014/15 only 45 out of 326 English councils – 13 fewer than the previous year have kept the same level of discount available under the old council tax benefit regime.