Eight of the top 10 worst affected council areas are found in London, and there are no rural councils in the top 20 list, in the table below.
The move suggests any challenge will focus on Newham's provision of the £40m loan, which it has stressed will not affect council tax payers and should ultimately generate a return for the council.
In September 2013 Raquel Rolnik, the UN special rapporteur on housing, criticised the so-called bedroom tax - known officially as the spare room subsidy - saying she had been "shocked to hear" how it was affecting council tenants.
Councils have said they will take legal action against this decision, which affects council and social landlords.
The change affects council tenants, and those renting from housing associations, of working age who receive housing benefit.
The change affects council tenants, and those renting from housing associations, who receive housing benefit, but it does not affect claimants who rent in the private sector.
Until now equal job evaluation has mainly affected local councils, where jobs are assessed and given pay grades.
Before completing the alliance, the companies must obtain regulatory approval and notify affected worker councils, though G.M. said it did not expect any difficulty.
But the Conservative power grab fits the pattern of their spending cuts, which have affected Labour councils much more than Conservative ones, and which have hit Britain's left-leaning young much more than its right-leaning pensioners.
It is reported that the subjectively defined measure of firm performance (the "economic situation" of the firm) is adversely affected by councils in the Germanic cluster (comprising Germany, Austria, the Netherlands) whereas the contrary obtains for the two-nation Anglo-Saxon cluster, comprising Ireland and the UK, in respect of their voluntary information and consultation bodies.
