Sofia has 2 children. Ryan is 9 and Olivia is 7. They live in a 3-bedroom housing association home, and the rent is £100 a week. Sofia has a part-time job and gets Universal Credit to cover her rent. Because Ryan and Olivia are less than 10 years old, they’re expected to share a bedroom. So according to the criteria, Sofia has a spare bedroom.
This means that Sofia’s Universal Credit will be reduced. The housing element will drop by 14%, so she’ll get £86 a week instead of £100. But when Ryan turns 10, the bedroom tax will no longer apply and Universal Credit will cover all of Sofia’s rent.