@ woofgang - I take your point, as I say, no expert on such issues, and I have heard the claim before that offering a universal benefit is cheaper than offering a means testsd one - Just not sure that I agree :)
And again I am not absolutely sure I understand why making such things a taxable benefit markedly increases the cost of taxation. Allow all such benefits to be claimed exactly as they are now, but for those who have an income of, lets say £40K per annum, those benefits are taxed. How will that increase the cost....
I resort to the fall back position that it should not be beyond the wit of man to devise a fairer and more equitable allocation system :)