Margaret Lewis, pictured at her home in Kirkby, Liverpool holding a photograph of her deceased son, Carl. Mrs Lewis faces the prospect of having to pay additional money for rent with the introduction of the so-called Bedroom Tax, which comes into effect in April 2013. She lost her son Carl, then 18, at the Hillsborough football stadium disaster in 1989 and may have to move to a smaller property than the one in which she brought up her son. The street which she lives was renamed in Carl's honour around 15 years ago.