Outside the UK, budget standards serve as benchmarks for social policy, personal taxation, life insurance, pensions, money advice, debt orders and many other purposes. Accepted standards for nutrition, housing and warmth are used in this report.The study estimates the living costs, in January 1999, of men and women aged 65-74 years, at a living standard called Low Cost but Acceptable (LCA), representing the poverty line. Budgets are presented for single women, single men and couples, as local authority tenants and as owner-occupiers. The research is assisted by discussion groups composed of low-income adults from the relevant age groups. Low Cost but Acceptable incomes for older people contains essential information for individuals and organisations concerned with the well-being of older people, including: central and local government, the pensions industry, employers, residential homes, social services, trade unions, voluntary organisations and older people themselves. It provides recommendations to government about the incomes required by older people to avoid poverty in old age.