Pre-Budget Report

My hon. Friend is making a clear case to show that, at the top end of the scale, those on high incomes are able to get around tax changes, whereas for those at the bottom end, council tax and the like are increasing by more than inflation. The pre-Budget report has made an assumption that council tax will increase by 4.5 per cent., but these people probably are not even claiming their council tax benefit and this money comes out of their net income. Do not changes need to be made to help those on the lowest incomes?