Why circa 100,000 men women and children are exempt from the Bedroom Tax..and the consequences!!

The ‘Bedroom-tax’, is not only morally wrong, it has always been a badly thought out directive, driven by the morally corrupt Iain Duncan Smith. Someone who had spent time being jobless and whose fortunes changed after his marriage. If an ex-officer of the British Army, could not find employment, how does he expect other to find work?