diff --git a/docs/council_tax_ctr_pipeline.md b/docs/council_tax_ctr_pipeline.md
new file mode 100644
index 000000000..5c5d28e54
--- /dev/null
+++ b/docs/council_tax_ctr_pipeline.md
@@ -0,0 +1,37 @@
+# Council Tax and CTR Pipeline
+
+This branch is a contingent scaffold for work that should merge after
+UK-wide Council Tax Reduction (CTR) support lands in
+PolicyEngine/policyengine-uk#1534.
+
+## Current semantics
+
+- `council_tax` is the household dataset's gross annual Council Tax
+  liability. It is an input, not yet recomputed from local authority
+  schedules.
+- `council_tax_reduction` is currently hybrid: it uses modelled CTR for
+  supported local schemes and reported CTB/CTR for unsupported schemes.
+- `council_tax_less_benefit` is gross Council Tax minus that hybrid
+  reduction amount, floored at zero. It is the right household signal for
+  net Council Tax receipts targets during the transition.
+
+## Dependency boundary
+
+Until #1534 is complete, downstream pipeline changes should stay
+compare-only. They may add variables, targets, diagnostics, or tests, but
+should not switch household net income or calibration production outputs
+from FRS-reported or hybrid Council Tax/CTB onto fully modelled CTR.
+
+## Draft PR sequence
+
+1. Clarify variable semantics and add tests for the gross-to-net Council
+   Tax calculation. This PR is that first step.
+2. Add structural gross Council Tax variables from local authority, band,
+   ratios, discounts, and rates. Keep them compare-only against the
+   current `council_tax` input.
+3. Add CTR calibration diagnostics in `policyengine-uk-data`, comparing
+   modelled CTR and `council_tax_less_benefit` against admin spend,
+   caseload, and net receipts targets where available.
+4. Switch the production dataset pipeline to structural gross Council Tax
+   minus modelled CTR only after UK-wide CTR schemes are implemented and
+   diagnostics show the switch is acceptable.
diff --git a/policyengine_uk/tests/policy/baseline/household/consumption/council_tax_less_benefit.yaml b/policyengine_uk/tests/policy/baseline/household/consumption/council_tax_less_benefit.yaml
index ffeaf5edb..f3251d5a1 100644
--- a/policyengine_uk/tests/policy/baseline/household/consumption/council_tax_less_benefit.yaml
+++ b/policyengine_uk/tests/policy/baseline/household/consumption/council_tax_less_benefit.yaml
@@ -26,3 +26,32 @@
   output:
     council_tax_less_benefit: 1300
     hbai_household_net_income: 8700
+
+- name: Council Tax after reported fallback CTR is floored at zero
+  period: 2025
+  absolute_error_margin: 0.5
+  input:
+    people:
+      claimant:
+        age: 35
+        council_tax_benefit_reported: 2_500
+        employment_income: 10_000
+    benunits:
+      benunit:
+        members: [claimant]
+        is_single_person: true
+        is_couple: false
+        is_lone_parent: false
+        eldest_adult_age: 35
+        benefits_premiums: 0
+    households:
+      household:
+        members: [claimant]
+        country: ENGLAND
+        local_authority: MAIDSTONE
+        council_tax_band: D
+        council_tax: 1_800
+        savings: 0
+  output:
+    council_tax_reduction: 2_500
+    council_tax_less_benefit: 0
diff --git a/policyengine_uk/variables/household/consumption/council_tax_less_benefit.py b/policyengine_uk/variables/household/consumption/council_tax_less_benefit.py
index 3a21182d9..f0d938c47 100644
--- a/policyengine_uk/variables/household/consumption/council_tax_less_benefit.py
+++ b/policyengine_uk/variables/household/consumption/council_tax_less_benefit.py
@@ -2,8 +2,12 @@
 
 
 class council_tax_less_benefit(Variable):
-    label = "Council Tax (less CTB)"
-    documentation = "Council Tax minus Council Tax Reduction"
+    label = "Council Tax after Council Tax Reduction"
+    documentation = (
+        "Gross Council Tax liability minus Council Tax Reduction, floored "
+        "at zero. During the CTR transition, the reduction may be modelled "
+        "for supported local schemes or reported for unsupported schemes."
+    )
     entity = Household
     definition_period = YEAR
     value_type = float
diff --git a/policyengine_uk/variables/input/consumption/property/council_tax.py b/policyengine_uk/variables/input/consumption/property/council_tax.py
index 7cbccebbd..8f035610b 100644
--- a/policyengine_uk/variables/input/consumption/property/council_tax.py
+++ b/policyengine_uk/variables/input/consumption/property/council_tax.py
@@ -5,7 +5,11 @@ class council_tax(Variable):
     value_type = float
     entity = Household
     label = "Council Tax"
-    documentation: str = "Gross amount spent on Council Tax, before discounts"
+    documentation = (
+        "Gross annual Council Tax liability before Council Tax Reduction. "
+        "This is currently supplied by the household dataset rather than "
+        "recomputed from local authority council tax schedules."
+    )
     definition_period = YEAR
     unit = GBP
     quantity_type = FLOW