They say only two things are certain – death and taxes. Another thing you can be fairly sure of is that the latest "bedroom tax" is likely to create a number of logistical problems for housing associations. 

The Independent has reported that thousands of poorer pensioners will be hit, losing at least £300 a year if their homes are deemed to be “underoccupied”.  Many housing associations are bracing themselves, and regional differences in rent mean that pensioners in the North will be hardest hit.

Reassuring elderly tenants and family members who may be caring for them will only be the first stage in managing the implications through, so it's time to start thinking about how to communicate with stakeholders about the likely impact, as well as how existing housing stock can be utilised to manage the situation.