Cryptic crossword clue
Low council tax shown in pension? 1,3,1

The most common and most likely answer to this crossword clue is the 1 plus 3 plus 1 letter word B AND B

I've seen this crossword clue in The Daily Telegraph
B
A
N
D
B

Buddy explains!

The straight part
We know that "pension?" is the straight/definition part of the clue. The straight part is often a synonym or definition, in this case pension? = b and b.
The cryptic/wordplay part
In cryptic crossword there's often an wordplay/cryptic part as well.
This part involves a more complex hint, such as an anagram, homophone, hidden word, etc.
Sadly, We don't have an explanation for this specific crossword clue yet.

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