There is no excuse for death threats - if those making them can be identified they should be punished appropriately.
There is also no 100% reliable way of giving the £150 benefit. They all have major flaws.
Basing it on council tax band has the fundamental advantage that heating bills heat houses and a complete record of council tax bands is available. Complexities due to sheltered housing, different payment methods, unfair to low income large house owner (often pensioners).
Using UC will exclude many on stressed incomes who should be helped. Many getting UC may live in shared accommodation, or with family - starts to get complex.
Councils have arrangements to help those on low income with council tax. This may be an option by adjusting support.
The fundamental problem is that the rebate announcement left little time for implementation just as councils were arranging for the new council tax year, emerging from Covid shutdowns etc. I am being somewhat charitable in this - some are efficient, other councils leave a lot to be desired.
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