Rent expenditure For this analysis, we restrict our sample to renters who provided information about rental expenditure in the 2013 Census and have a positive income in March 2013 (239,610 working households). We have compared rental expense to households’ monthly net income (which includes AS) and presented the proportion spent on rent for groups disaggregated by poverty status and household structure. 28 Table 14 shows that, for working households, the share of monthly rent expenditure ranges between, on average, 25.1 percent for couples without children and 35.3 percent for single parents with children. However, the gap between poor and non-poor working households is substantial: for example, while in-work non-poor couples without children spend about one quarter, on average, on their rent, this number increases to 59.1 percent on average for their poor counterparts. Table 14. Monthly share of rent costs for working households Non-poor Poor Total 24.1% (0.123) 59.1% (0.219) 25.1% (0.140) 24.6% (0.113) 44.9% (0.222) 26.0% (0.135) 33.2% (0.149) 50.2% (0.222) 35.3% (0.169) 22.3% (0.118) 40.3% (0.225) 24.2% (0.144) 30.3% (0.141) 56.1% (0.233) 31.2% (0.153) 27.5% (0.150) 64.7% (0.227) 30.2% (0.184) Couple without children Couple with child(ren) One parent with child(ren) Two or more family household One-person household Other multi-person household Source: IDI 2019. Notes: Std dev in parenthesis. Working and poverty status as defined in Section 3 (average in-work poverty rate of 6.5 percent based on sample of 239,610 working households). In-work poverty after housing costs Next, we construct in-work poverty rates for renting households. This permits analysis of changes in the in-work poverty rate pre- and post-accounting for housing costs. As we learned from Table 14, the share of monthly rent expenditure is substantially higher for low-income households. If the share of monthly rent expenditure declines with increasing household income, we expect an increase in the inwork poverty rate when moving from a before housing cost (BHC) calculation to an after housing cost (AHC) calculation. To derive the AHC in-work poverty rate, we trim our full sample (which includes pensioner households and households with self-employed individuals) to households that only contain renters. The net equivalised household income is derived by deducting renting costs from the Additional decomposition according to the number of workers in the household did not provide any further insights and was dropped for brevity. 28 Page 40