I was amused and impressed today when I read of several councils finding legitimate and legal means of getting around the so-called 'bedroom tax' by redefining rooms as 'box rooms' (if they are very small and/or clearly used for that purpose) and/or non-specific (e.g. if they happen to be ground (lower) floor of a two storey dwelling).  It seems pretty reasonable to me, not least as what often passes for a third bedroom in private properties is barely big enough to contain a cot, let alone a bed.

I am certainly not advocating tax-evasion or tax-avoidance, but I do think there is something unjust about penalising people for liviing on the houses that are available to them just because they happen to be technically under-occupied... The cost of moving to smaller properties, even assuming they exist and are available should not be underestimated, to say nothing of the stress such moves, especially if unchosen, could create.

But then maybe I would say that as a rent-free under-occupier of a wonderful three-bedroomed property...