Policy paper
Proposed benefit and pension rates 2026 to 2027
Updated 12 January 2026
© Crown copyright 2026
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This publication is available at https://www.gov.uk/government/publications/benefit-and-pension-rates-2026-to-2027/proposed-benefit-and-pension-rates-2026-to-2027
Weekly rates unless otherwise stated.
Attendance Allowance
| Rates 2025/26 | Rates 2026/27 | |
|---|---|---|
| Higher rate | 110.40 | 114.60 |
| Lower rate | 73.90 | 76.70 |
Benefit Cap
| Annual level of benefit cap (Greater London) | Rates 2025/26 | Rates 2026/27 |
|---|---|---|
| Couples (with or without children) or single claimants with a child of qualifying age | 25,323.00 | 25,323.00 |
| Single adult households without children | 16,967.00 | 16,967.00 |
| Annual level of Benefit Cap (Rest of Great Britain) | Rates 2025/26 | Rates 2026/27 |
|---|---|---|
| Couples (with or without children) or single claimants with a child of qualifying age | 22020.00 | 22020.00 |
| Single adult households without children | 14753.00 | 14753.00 |
| Monthly equivalent (Greater London) | Rates 2025/26 | Rates 2026/27 |
|---|---|---|
| Couples (with or without children) or single claimants with a child of qualifying age | 2110.25 | 2110.25 |
| Single adult households without children | 1413.92 | 1413.92 |
| Monthly equivalent (Rest of Great Britain) | Rates 2025/26 | Rates 2026/27 |
|---|---|---|
| Couples (with or without children) or single claimants with a child of qualifying age | 1835.00 | 1835.00 |
| Single adult households without children | 1229.42 | 1229.42 |
| Weekly equivalent (Greater London) | Rates 2025/26 | Rates 2026/27 |
|---|---|---|
| Couples (with or without children) or single claimants with a child of qualifying age | 486.98 | 486.98 |
| Single adult households without children | 326.29 | 326.29 |
| Weekly equivalent (Rest of Great Britain) | Rates 2025/26 | Rates 2026/27 |
|---|---|---|
| Couples (with or without children) or single claimants with a child of qualifying age | 423.46 | 423.46 |
| Single adult households without children | 283.71 | 283.71 |
Bereavement
| Bereavement Benefit (for deaths between 9 April 2001 & 5 April 2017) | Rates 2025/26 | Rates 2026/27 |
|---|---|---|
| Widowed Parent’s Allowance | 150.90 | 156.65 |
| Bereavement Support Payment (for deaths occurring on or after 6 April 2017) | Rates 2025/26 | Rates 2026/27 |
|---|---|---|
| Standard rate (lump sum) | 2500.00 | 2500.00 |
| Standard rate monthly payments | 100.00 | 100.00 |
| Higher rate (lump sum) | 3500.00 | 3500.00 |
| Higher rate monthly payments | 350.00 | 350.00 |
Capital limits
| Rules common to Income Support (IS), income-based Jobseeker’s Allowance (JSA), income-related Employment and Support Allowance (ESA) and Housing Benefit (HB) unless otherwise stated | Rates 2025/26 | Rates 2026/27 |
|---|---|---|
| Upper limit | 16000.00 | 16000.00 |
| Amount disregarded | 6000.00 | 6000.00 |
| Child disregard - (not ESA or HB) | 3000.00 | 3000.00 |
| Amount disregarded (living in residential care or nursing homes RC/NH) | 10000.00 | 10000.00 |
| Rules common to Pension Credit and Housing Benefit | Rates 2025/26 | Rates 2026/27 |
|---|---|---|
| Upper limit - Pension Credit and those getting HB and Pension Credit Guarantee Credit | No limit | No limit |
| Amount disregarded - Pension Credit and HB for those above the qualifying age for Pension Credit | 10000.00 | 10000.00 |
| Amount disregarded (living in RC/NH) | 10000.00 | 10000.00 |
Tariff income
£1 for every £250, or part thereof, between the amount of capital disregarded and the capital upper limit.
Tariff income - Pension Credit and Housing Benefit where claimant / partner is over State Pension age
£1 for every £500, or part thereof, above or between the amount of capital disregarded and any capital upper limit applicable
Carer’s Allowance
| Rates 2025/26 | Rates 2026/27 | |
|---|---|---|
| Carer’s Allowance | 83.30 | 86.45 |
Deductions
| Rules common to Income Support, Jobseeker’s Allowance, Employment and Support Allowance, Pension Credit and Housing Benefit unless stated otherwise | Rates 2025/26 | Rates 2026/27 |
|---|---|---|
| Non-dependant deductions from housing benefit and from IS, JSA(IB), ESA(IR) and Pension Credit aged 25 and over in receipt of IS and JSA(IB), or any age in receipt of main phase ESA(IR), aged 18 or over, not in remunerative work | 19.65 | 20.40 |
| Aged 18 or over and in remunerative work | Rates 2025/26 | Rates 2026/27 |
|---|---|---|
| Gross income: less than £192 | 19.65 | 20.40 |
| Gross income: £192 to £278.99 | 45.15 | 46.85 |
| Gross income: £279 to £364.99 | 62.00 | 64.35 |
| Gross income: £365 to £484.99 | 101.35 | 105.20 |
| Gross income: £485 to £604.99 | 115.45 | 119.85 |
| Gross income: £605 and above | 126.65 | 131.45 |
| Deductions from housing benefit - Service charges for fuel | Rates 2025/26 | Rates 2026/27 |
|---|---|---|
| Heating | 35.25 | 35.25 |
| Hot water | 4.10 | 4.10 |
| Lighting | 2.85 | 2.85 |
| Cooking | 4.10 | 4.10 |
| Amount ineligible for meals - Three or more meals a day | Rates 2025/26 | Rates 2026/27 |
|---|---|---|
| Single claimant | 35.95 | 37.30 |
| Each person in family aged 16 or over | 35.95 | 37.30 |
| Each child under 16 | 18.25 | 18.95 |
| Amount ineligible for meals - Less than three meals a day | Rates 2025/26 | Rates 2026/27 |
|---|---|---|
| Single claimant | 24.00 | 24.90 |
| Each person in family aged 16 or over | 24.00 | 24.90 |
| Each child under 16 | 12.00 | 12.45 |
| Breakfast only - claimant and each member of the family | 4.35 | 4.50 |
| Rates 2025/26 | Rates 2026/27 | |
|---|---|---|
| Amount for personal expenses (not HB) | 32.30 | 33.55 |
| Rates 2025/26 | Rates 2026/27 | |
|---|---|---|
| Third party deductions from IS, JSA(IB), ESA(IR) and Pension Credit for; arrears of housing, fuel and water costs, Council Tax etc. and deductions for Eligible Loan Deduction Scheme (ELDS) and Integration Loans Scheme (ILS) | 4.65 | 4.80 |
| Rates 2025/26 | Rates 2026/27 | |
|---|---|---|
| Child Maintenance Deduction | 8.40 | 8.40 |
| Arrears of Community Charge | Rates 2025/26 | Rates 2026/27 |
|---|---|---|
| Court order against claimant | 4.65 | 4.80 |
| Court order against couple | 7.25 | 7.55 |
| Fine or compensation order | Rates 2025/26 | Rates 2026/27 |
|---|---|---|
| Standard rate | 5.00 | 5.00 |
| Lower rate | 4.65 | 4.80 |
| Maximum deduction rates for recovery of overpayments (not JSA(C)/ESA(C)) | Rates 2025/26 | Rates 2026/27 |
|---|---|---|
| Ordinary overpayments | 13.95 | 14.40 |
| Fraud Overpayments | Rates 2025/26 | Rates 2026/27 |
|---|---|---|
| Housing Benefit / Council Tax Benefit (CTB) only | 23.25 | 24.00 |
| Benefits (not HB or Council Tax) | 37.20 | 38.40 |
| Deductions from JSA(C) and ESA(C) Arrears of Comm. Charge & overpayment recovery | Rates 2025/26 | Rates 2026/27 |
|---|---|---|
| Age 16 to 24 | 24.30 | 25.21 |
| Age 25 and over | 30.68 | 31.85 |
| Deductions from JSA(C) and ESA(C) - Arrears of Council Tax & Fines | Rates 2025/26 | Rates 2026/27 |
|---|---|---|
| Age 16 to 24 | 29.16 | 30.26 |
| Age 25 and over | 36.82 | 38.22 |
| Maximum deduction for arrears of Child Maintenance | Rates 2025/26 | Rates 2026/27 |
|---|---|---|
| Age 16 to 24 | 24.30 | 25.21 |
| Age 25 and over | 30.68 | 31.85 |
| Sanction reduction rate for New Style ESA and JSA | Rates 2025/26 | Rates 2026/27 |
|---|---|---|
| Under 25 | 10.30 | 10.70 |
| 25 and over | 13.10 | 13.60 |
Sanction reduction rate for income related ESA and JSA
Personal Allowance will be reduced in full when customer is subject to a sanction.
Dependency increases
| Adult dependency increases for spouse or person looking after children - payable with; | Rates 2025/26 | Rates 2026/27 |
|---|---|---|
| Long term Incapacity Benefit | 82.05 | 85.15 |
| Unemployability Supplement | 83.30 | 86.45 |
| Severe Disablement Allowance | 49.20 | 51.05 |
| Short-term Incapacity Benefit (over state pension age) | 79.00 | 82.00 |
| Short-term Incapacity Benefit (under State Pension age) | 63.90 | 66.35 |
| Child Dependency Increases - payable with; | Rates 2025/26 | Rates 2026/27 |
|---|---|---|
| State Pension; Widowed Mothers/Parents Allowance; short-term Incapacity benefit - higher rate or over state pension age; long-term Incapacity Benefit; Carer’s Allowance; Severe Disablement Unemployability Supplement | 11.35 | 11.35 |
| Rates 2025/26 | Rates 2026/27 | |
|---|---|---|
| NB - The rate of child dependency increase is adjusted where it is payable for the eldest child for whom child benefit is also paid. The weekly rate in such cases is reduced by the difference (less £3.65) between the Child Benefit rates for the eldest and subsequent children. | 8.00 | 8.00 |
Disability Living Allowance
| Care Component | Rates 2025/26 | Rates 2026/27 |
|---|---|---|
| Highest | 110.40 | 114.60 |
| Middle | 73.90 | 76.70 |
| Lowest | 29.20 | 30.30 |
| Mobility Component | Rates 2025/26 | Rates 2026/27 |
|---|---|---|
| Higher | 77.05 | 80.00 |
| Lower | 29.20 | 30.30 |
Disregards
Housing Benefit
| Earnings disregards | Rates 2025/26 | Rates 2026/27 |
|---|---|---|
| Standard (single claimant) | 5.00 | 5.00 |
| Couple | 10.00 | 10.00 |
| Higher (special occupations/circumstances) | 20.00 | 20.00 |
| Lone parent | 25.00 | 25.00 |
| Childcare charges | 175.00 | 175.00 |
| Childcare charges (2 or more children) | 300.00 | 300.00 |
| Permitted work higher | 195.50 | 203.50 |
| Permitted work lower | 20.00 | 20.00 |
| Other Income disregards | Rates 2025/26 | Rates 2026/27 |
|---|---|---|
| Adult maintenance disregard | 15.00 | 15.00 |
| War disablement pension and war widows pension | 10.00 | 10.00 |
| Widowed mothers/parents allowance | 15.00 | 15.00 |
| Armed Forces Compensation Scheme | 10.00 | 10.00 |
| Student loan | 10.00 | 10.00 |
| Student’s covenanted income | 5.00 | 5.00 |
| Income from boarders (plus 50% of the balance) | 20.00 | 20.00 |
| Additional earnings disregard | 17.10 | 17.10 |
| Income from subtenants (£20 fixed from April 08) | 20.00 | 20.00 |
Income Support, Income-based JSA, Income-related ESA and Pension Credit
| Earnings disregards | Rates 2025/26 | Rates 2026/27 |
|---|---|---|
| Standard (single claimant) (not ESA(IR)) | 5.00 | 5.00 |
| Couple (not ESA(IR)) | 10.00 | 10.00 |
| Higher (special occupations/circumstances) | 20.00 | 20.00 |
| Partner of claimant (ESA(IR)) | 20.00 (maximum) | 20.00 (maximum) |
| Other Income disregards | Rates 2025/26 | Rates 2026/27 |
|---|---|---|
| War disablement pension and war widows pension | 10.00 | 10.00 |
| Widowed mothers/parents allowance | 10.00 | 10.00 |
| Armed Forces Compensation Scheme | 10.00 | 10.00 |
| Student loan (not Pension Credit) | 10.00 | 10.00 |
| Student’s covenanted income (not Pension Credit) | 5.00 | 5.00 |
| Income from boarders (plus 50% of the balance) | 20.00 | 20.00 |
| Income from subtenants (£20 fixed from April 08) | 20.00 | 20.00 |
Earning rules
| Rates 2025/26 | Rates 2026/27 | |
|---|---|---|
| Carer’s Allowance | 196.00 | 204.00 |
| Limit of earnings from councillor’s allowance | 195.50 | 203.50 |
| Permitted work earnings limit - higher | 195.50 | 203.50 |
| Permitted work earnings limit - lower | 20.00 | 20.00 |
| Industrial Injuries Unemployability Supplement | Rates 2025/26 | Rates 2026/27 |
|---|---|---|
| Permitted earnings level (annual amount) | 10166.00 | 10582.00 |
| Earnings level at which adult dependency increases (ADI) are affected with: | Rates 2025/26 | Rates 2026/27 |
|---|---|---|
| Short-term Incapacity Benefit where claimant is under State Pension age | 63.90 | 66.35 |
| Short-term Incapacity Benefit where claimant is over State Pension age | 79.00 | 82.00 |
| Long term Incapacity Benefit, Severe Disablement Allowance, Unemployability Supplement - payable when dependant: | Rates 2025/26 | Rates 2026/27 |
|---|---|---|
| (a) is living with claimant | 92.05 | 95.55 |
| (b) still qualifies for the tapered earnings rule | 45.09 | 45.09 |
| Earnings level at which ADI is affected when dependant is not living with claimant: | Rates 2025/26 | Rates 2026/27 |
|---|---|---|
| Long-term Incapacity Benefit | 82.05 | 85.15 |
| Unemployability Supplement | 83.30 | 86.45 |
| Severe Disablement Allowance | 49.20 | 51.05 |
| Pension income threshold for Incapacity Benefit | 85.00 | 85.00 |
| Pension income threshold for contributory ESA | 85.00 | 85.00 |
Employment and Support Allowance
Contributory and New Style ESA - Personal Allowances
| Single | Rates 2025/26 | Rates 2026/27 |
|---|---|---|
| Under 25 | 72.90 | 75.65 |
| 25 or over | 92.05 | 95.55 |
| Lone parent | Rates 2025/26 | Rates 2026/27 |
|---|---|---|
| Under 18 | 72.90 | 75.65 |
| 18 or over | 92.05 | 95.55 |
| Couple | Rates 2025/26 | Rates 2026/27 |
|---|---|---|
| Both under 18 | 72.90 | 75.65 |
| Both under 18 with child | 110.15 | 114.35 |
| Both under 18 (main phase) | 92.05 | 95.55 |
| Both under 18 with child (main phase) | 144.65 | 150.15 |
| One 18 or over, one under 18 (certain conditions apply) | 144.65 | 150.15 |
| Both over 18 | 144.65 | 150.15 |
| Claimant under 25, partner under 18 | 72.90 | 75.65 |
| Claimant 25 or over, partner under 18 | 92.05 | 95.55 |
| Claimant (main phase), partner under 18 | 92.05 | 95.55 |
| Components | Rates 2025/26 | Rates 2026/27 |
|---|---|---|
| Work-related activity | 36.55 | 37.95 |
| Support | 48.50 | 50.35 |
Income Related ESA - Personal Allowances
| Single | Rates 2025/26 | Rates 2026/27 |
|---|---|---|
| Under 25 | 72.90 | 77.52 |
| 25 or over | 92.05 | 97.75 |
| Lone parent | Rates 2025/26 | Rates 2026/27 |
|---|---|---|
| Under 18 | 72.90 | 77.52 |
| 18 or over | 92.05 | 97.75 |
| Couple | Rates 2025/26 | Rates 2026/27 |
|---|---|---|
| Both under 18 | 72.90 | 77.52 |
| Both under 18 with child | 110.15 | 117.00 |
| Both under 18 (main phase) | 92.05 | 97.75 |
| Both under 18 with child (main phase) | 144.65 | 153.61 |
| One 18 or over, one under 18 (certain conditions apply) | 144.65 | 153.61 |
| Both over 18 | 144.65 | 153.61 |
| Claimant under 25, partner under 18 | 72.90 | 77.52 |
| Claimant 25 or over, partner under 18 | 92.05 | 97.75 |
| Claimant (main phase), partner under 18 | 92.05 | 97.75 |
Income Related ESA - Premiums
| Enhanced disability | Rates 2025/26 | Rates 2026/27 |
|---|---|---|
| Single | 21.20 | 22.00 |
| Couple | 30.25 | 31.40 |
| Severe disability | Rates 2025/26 | Rates 2026/27 |
|---|---|---|
| Single | 82.90 | 86.05 |
| Couple (lower rate) | 82.90 | 86.05 |
| Couple (higher rate) | 165.80 | 172.10 |
| Carer | 46.40 | 48.15 |
| Pensioner | Rates 2025/26 | Rates 2026/27 |
|---|---|---|
| Single with work-related activity component | 98.50 | 105.90 |
| Single with support component | 86.55 | 93.95 |
| Single with no component | 135.05 | 142.45 |
| Couple with work-related activity component | 165.40 | 176.55 |
| Couple with support component | 153.45 | 164.60 |
| Couple with no component | 201.95 | 213.10 |
| Components | Rates 2025/26 | Rates 2026/27 |
|---|---|---|
| Work-related Activity | 36.55 | 36.55 |
| Support | 48.50 | 48.50 |
Housing Benefit
Personal Allowances
| Single | Rates 2025/26 | Rates 2026/27 |
|---|---|---|
| Under 25 | 72.90 | 75.65 |
| 25 or over | 92.05 | 95.55 |
| Entitled to main phase ESA | 92.05 | 95.55 |
| Lone parent | Rates 2025/26 | Rates 2026/27 |
|---|---|---|
| Under 18 | 72.90 | 75.65 |
| 18 or over | 92.05 | 95.55 |
| Entitled to main phase ESA | 92.05 | 95.55 |
| Couple | Rates 2025/26 | Rates 2026/27 |
|---|---|---|
| Both under 18 | 110.15 | 114.35 |
| One or both 18 or over | 144.65 | 150.15 |
| Claimant entitled to main phase ESA | 144.65 | 150.15 |
| Rates 2025/26 | Rates 2026/27 | |
|---|---|---|
| Dependent children | 84.66 | 87.88 |
| State Pension age | Rates 2025/26 | Rates 2026/27 |
|---|---|---|
| Single or lone parent (State Pension age or over) | 244.40 | 256.00 |
| Couple (State Pension age or over) | 366.00 | 383.35 |
| Single or lone parent (reached state pension age on or after 1 April 2021) | 227.10 | 238.00 |
| Couple (both reached state pension age on or after 1 April 2021) | 346.60 | 363.25 |
| For the claimant and the other party to the marriage where one or more members of the marriage are State Pension age or over | 366.00 | 383.35 |
| For each additional spouse who is a member of the same household as the claimant and one or more of the members are State Pension age or over | 121.60 | 127.35 |
| If the claimant is a member of a polygamous marriage and all of the members of the marriage have attained pensionable age on or after 1 April 2021 | Rates 2025/26 | Rates 2026/27 |
|---|---|---|
| For the claimant and the other party to the marriage | 346.60 | 363.25 |
| For each additional spouse who is a member of the same household as the claimant | 119.50 | 125.25 |
Premiums
| Rates 2025/26 | Rates 2026/27 | |
|---|---|---|
| Family | 19.48 | 20.22 |
| Lone parent rate | 22.20 | 22.20 |
| Disability | Rates 2025/26 | Rates 2026/27 |
|---|---|---|
| Single | 43.20 | 44.85 |
| Couple | 61.65 | 64.00 |
| Enhanced disability | Rates 2025/26 | Rates 2026/27 |
|---|---|---|
| Single | 21.20 | 22.00 |
| Disabled child | 32.75 | 33.99 |
| Couple | 30.25 | 31.40 |
| Severe disability | Rates 2025/26 | Rates 2026/27 |
|---|---|---|
| Single | 82.90 | 86.05 |
| Couple (lower rate) | 82.90 | 86.05 |
| Couple (higher rate) | 165.80 | 172.10 |
| Rates 2025/26 | Rates 2026/27 | |
|---|---|---|
| Disabled child | 81.37 | 84.46 |
| Rates 2025/26 | Rates 2026/27 | |
|---|---|---|
| Carer | 46.40 | 48.15 |
| ESA components | Rates 2025/26 | Rates 2026/27 |
|---|---|---|
| Work-related activity | 36.55 | 37.95 |
| Support | 48.50 | 50.35 |
Incapacity Benefit
| Rates 2025/26 | Rates 2026/27 | |
|---|---|---|
| Long-term Incapacity Benefit | 141.25 | 146.60 |
| Short-term Incapacity Benefit (under state pension age) | Rates 2025/26 | Rates 2026/27 |
|---|---|---|
| Lower rate | 106.65 | 110.70 |
| Higher rate | 126.10 | 130.90 |
| Short-term Incapacity Benefit (over state pension age) | Rates 2025/26 | Rates 2026/27 |
|---|---|---|
| Lower rate | 135.50 | 140.65 |
| Higher rate | 141.25 | 146.60 |
| Increase of Long-term Incapacity Benefit for age | Rates 2025/26 | Rates 2026/27 |
|---|---|---|
| Higher rate | 14.95 | 15.50 |
| Lower rate | 8.30 | 8.60 |
| Invalidity Allowance (Transitional) | Rates 2025/26 | Rates 2026/27 |
|---|---|---|
| Higher rate | 14.95 | 15.50 |
| Middle rate | 8.30 | 8.60 |
| Lower rate | 8.30 | 8.60 |
Income Support
Personal Allowances
| Single | Rates 2025/26 | Rates 2026/27 |
|---|---|---|
| Under 25 | 72.90 | 75.65 |
| 25 or over | 92.05 | 95.55 |
| Lone parent | Rates 2025/26 | Rates 2026/27 |
|---|---|---|
| Under 18 | 72.90 | 75.65 |
| 18 or over | 92.05 | 95.55 |
| Couple | Rates 2025/26 | Rates 2026/27 |
|---|---|---|
| Both under 18 | 72.90 | 75.65 |
| Both under 18 - higher rate | 110.15 | 114.35 |
| One under 18, one under 25 | 72.90 | 75.65 |
| One under 18, one 25 and over | 92.05 | 95.55 |
| Both 18 or over | 144.65 | 150.15 |
| Rates 2025/26 | Rates 2026/27 | |
|---|---|---|
| Dependent children | 84.66 | 87.88 |
Premiums
| Rates 2025/26 | Rates 2026/27 | |
|---|---|---|
| Family / lone parent | 19.48 | 20.22 |
| Rates 2025/26 | Rates 2026/27 | |
|---|---|---|
| Pensioner (applies to couples only) | 201.95 | 213.10 |
| Disability | Rates 2025/26 | Rates 2026/27 |
|---|---|---|
| Single | 43.20 | 44.85 |
| Couple | 61.65 | 64.00 |
| Enhanced disability | Rates 2025/26 | Rates 2026/27 |
|---|---|---|
| Single | 21.20 | 22.00 |
| Disabled child | 32.75 | 33.99 |
| Couple | 30.25 | 31.40 |
| Severe disability | Rates 2025/26 | Rates 2026/27 |
|---|---|---|
| Single | 82.90 | 86.05 |
| Couple (lower rate) | 82.90 | 86.05 |
| Couple (higher rate) | 165.80 | 172.10 |
| Rates 2025/26 | Rates 2026/27 | |
|---|---|---|
| Disabled child | 81.37 | 84.46 |
| Rates 2025/26 | Rates 2026/27 | |
|---|---|---|
| Carer | 46.40 | 48.15 |
| Rates 2025/26 | Rates 2026/27 | |
|---|---|---|
| Relevant sum for strikers | 51.00 | 53.00 |
Industrial Death Benefit
| Widow’s pension | Rates 2025/26 | Rates 2026/27 |
|---|---|---|
| Higher rate | 176.45 | 184.90 |
| Lower rate | 52.94 | 55.47 |
| Widower’s pension | 176.45 | 184.90 |
Industrial Injuries Disablement Benefit
| Standard rate | Rates 2025/26 | Rates 2026/27 |
|---|---|---|
| 1.00 | 225.30 | 233.90 |
| 0.90 | 202.77 | 210.51 |
| 0.80 | 180.24 | 187.12 |
| 0.70 | 157.71 | 163.73 |
| 0.60 | 135.18 | 140.34 |
| 0.50 | 112.65 | 116.95 |
| 0.40 | 90.12 | 93.56 |
| 0.30 | 67.59 | 70.17 |
| 0.20 | 45.06 | 46.78 |
| Rates 2025/26 | Rates 2026/27 | |
|---|---|---|
| Maximum life gratuity (lump sum) | 14950.00 | 15520.00 |
| Rates 2025/26 | Rates 2026/27 | |
|---|---|---|
| Unemployability Supplement | 139.35 | 144.65 |
| Increase for early incapacity | Rates 2025/26 | Rates 2026/27 |
|---|---|---|
| Higher rate | 28.90 | 30.00 |
| Middle rate | 18.50 | 19.20 |
| Lower rate | 9.25 | 9.60 |
| Rates 2025/26 | Rates 2026/27 | |
|---|---|---|
| Maximum reduced earnings allowance | 90.12 | 93.56 |
| Rates 2025/26 | Rates 2026/27 | |
|---|---|---|
| Maximum retirement allowance | 22.53 | 23.39 |
| Constant attendance allowance | Rates 2025/26 | Rates 2026/27 |
|---|---|---|
| Exceptional rate | 180.40 | 187.20 |
| Intermediate rate | 135.30 | 140.40 |
| Normal maximum rate | 90.20 | 93.60 |
| Part-time rate | 45.10 | 46.80 |
| Rates 2025/26 | Rates 2026/27 | |
|---|---|---|
| Exceptionally severe disablement allowance | 90.20 | 93.60 |
Jobseeker’s Allowance
Contribution based JSA - Personal Rates
| Single | Rates 2025/26 | Rates 2026/27 |
|---|---|---|
| Under 25 | 72.90 | 75.65 |
| 25 or over | 92.05 | 95.55 |
Income-based JSA - Personal Allowances
| Single | Rates 2025/26 | Rates 2026/27 |
|---|---|---|
| Under 25 | 72.90 | 75.65 |
| 25 or over | 92.05 | 95.55 |
| Lone parent | Rates 2025/26 | Rates 2026/27 |
|---|---|---|
| Under 18 | 72.90 | 75.65 |
| 18 or over | 92.05 | 95.55 |
| Couple | Rates 2025/26 | Rates 2026/27 |
|---|---|---|
| Both under 18 | 72.90 | 75.65 |
| Both under 18 - higher rate | 110.15 | 114.35 |
| One under 18, one under 25 | 72.90 | 75.65 |
| One under 18, one 25 and over | 92.05 | 95.55 |
| Both 18 or over | 144.65 | 150.15 |
| Rates 2025/26 | Rates 2026/27 | |
|---|---|---|
| Dependent children | 84.66 | 87.88 |
Income-based JSA - Premiums
| Rates 2025/26 | Rates 2026/27 | |
|---|---|---|
| Family or lone parent | 19.48 | 20.22 |
| Pensioner | Rates 2025/26 | Rates 2026/27 |
|---|---|---|
| Single | 135.05 | 142.45 |
| Couple | 201.95 | 213.10 |
| Disability | Rates 2025/26 | Rates 2026/27 |
|---|---|---|
| Single | 43.20 | 44.85 |
| Couple | 61.65 | 64.00 |
| Enhanced disability | Rates 2025/26 | Rates 2026/27 |
|---|---|---|
| Single | 21.20 | 22.00 |
| Disabled child | 32.75 | 33.99 |
| Couple | 30.25 | 31.40 |
| Severe disability | Rates 2025/26 | Rates 2026/27 |
|---|---|---|
| Single | 82.90 | 86.05 |
| Couple (lower rate) | 82.90 | 86.05 |
| Couple (higher rate) | 165.80 | 172.10 |
| Rates 2025/26 | Rates 2026/27 | |
|---|---|---|
| Disabled child | 81.37 | 84.46 |
| Rates 2025/26 | Rates 2026/27 | |
|---|---|---|
| Carer | 46.40 | 48.15 |
| Rates 2025/26 | Rates 2026/27 | |
|---|---|---|
| Prescribed sum for strikers | 51.00 | 53.00 |
Maternity Allowance
| Rates 2025/26 | Rates 2026/27 | |
|---|---|---|
| Standard rate | 187.18 | 194.32 |
| Maternity Allowance threshold | 30.00 | 30.00 |
Pension Credit
| Standard minimum guarantee | Rates 2025/26 | Rates 2026/27 |
|---|---|---|
| Single | 227.10 | 238.00 |
| Couple | 346.60 | 363.25 |
| Additional amount for severe disability | Rates 2025/26 | Rates 2026/27 |
|---|---|---|
| Single | 82.90 | 86.05 |
| Couple (one qualifies) | 82.90 | 86.05 |
| Couple (both qualify) | 165.80 | 172.10 |
| Rates 2025/26 | Rates 2026/27 | |
|---|---|---|
| Additional amount for carers | 46.40 | 48.15 |
| Savings credit | Rates 2025/26 | Rates 2026/27 |
|---|---|---|
| Threshold - single | 198.27 | 208.07 |
| Threshold - couple | 314.34 | 329.75 |
| Maximum - single | 17.30 | 17.96 |
| Maximum - couple | 19.36 | 20.10 |
| Children | Rates 2025/26 | Rates 2026/27 |
|---|---|---|
| First child born before 6 April 2017 | 78.10 | 81.07 |
| Subsequent children | 67.42 | 69.98 |
| Disabled child | Rates 2025/26 | Rates 2026/27 |
|---|---|---|
| Lower rate | 36.54 | 37.93 |
| Higher rate | 114.12 | 118.46 |
| Rates 2025/26 | Rates 2026/27 | |
|---|---|---|
| Amount for claimant and first spouse in polygamous marriage | 346.60 | 363.25 |
| Additional amount for additional spouse | 119.50 | 125.25 |
| Non-State Pensions (for Pension Credit purposes) | Rates 2025/26 | Rates 2026/27 |
|---|---|---|
| Statutory minimum increase to Non-State Pensions | 1.70% | 3.80% |
Personal Independence Payment
| Daily living component | Rates 2025/26 | Rates 2026/27 |
|---|---|---|
| Enhanced | 110.40 | 114.60 |
| Standard | 73.90 | 76.70 |
| Mobility component | Rates 2025/26 | Rates 2026/27 |
|---|---|---|
| Enhanced | 77.05 | 80.00 |
| Standard | 29.20 | 30.30 |
Severe Disablement Allowance
| Rates 2025/26 | Rates 2026/27 | |
|---|---|---|
| Basic rate | 100.05 | 103.85 |
| Age-related addition (from Dec 90) | Rates 2025/26 | Rates 2026/27 |
|---|---|---|
| Higher rate | 14.95 | 15.50 |
| Middle rate | 8.30 | 8.60 |
| Lower rate | 8.30 | 8.60 |
State Pension
| New State Pension | Rates 2025/26 | Rates 2026/27 |
|---|---|---|
| Full rate | 230.25 | 241.30 |
| Transitional rate below full rate | 4.0913% | 4.7991% |
| Protected Payment | 1.70% | 3.80% |
| Increments - own (based on deferred new State Pension) | 1.70% | 3.80% |
| Increments - inherited (based on deferred old State Pension) | 1.70% | 3.80% |
| Old State Pension | Rates 2025/26 | Rates 2026/27 |
|---|---|---|
| Category A or B basic pension | 176.45 | 184.90 |
| Category B (lower) basic pension - spouse or civil partner’s insurance | 105.70 | 110.75 |
| Category C or D - non-contributory | 105.70 | 110.75 |
| Rates 2025/26 | Rates 2026/27 | |
|---|---|---|
| Additional pension (AP) | 1.70% | 3.80% |
| Maximum additional pension (own and inherited) | 222.10 | 230.54 |
| Increments to: | Rates 2025/26 | Rates 2026/27 |
|---|---|---|
| Basic pension | 1.70% | 3.80% |
| Additional pension | 1.70% | 3.80% |
| Graduated Retirement Benefit (GRB) | 1.70% | 3.80% |
| Inheritable lump sum | 1.70% | 3.80% |
| Rates 2025/26 | Rates 2026/27 | |
|---|---|---|
| Contracted-out Deduction from AP in respect of pre-April 1988 contracted-out earnings | Nil | Nil |
| Rates 2025/26 | Rates 2026/27 | |
|---|---|---|
| Contracted-out Deduction from AP in respect of contracted-out earnings from April 1988 to 1997 | 1.70% | 3.00% |
| Rates 2025/26 | Rates 2026/27 | |
|---|---|---|
| Graduated Retirement Benefit (unit) | 0.1783 | 0.1851 |
| Rates 2025/26 | Rates 2026/27 | |
|---|---|---|
| Increase of long-term incapacity for age | 1.70% | 3.80% |
| Rates 2025/26 | Rates 2026/27 | |
|---|---|---|
| Addition at age 80 | 0.25 | 0.25 |
| Increase of Long-term incapacity for age | Rates 2025/26 | Rates 2026/27 |
|---|---|---|
| Higher rate | 28.90 | 30.00 |
| Lower rate | 14.45 | 15.00 |
| Invalidity Allowance (Transitional) for State Pension recipients | Rates 2025/26 | Rates 2026/27 |
|---|---|---|
| Higher rate | 28.90 | 30.00 |
| Middle rate | 18.50 | 19.20 |
| Lower rate | 9.25 | 9.60 |
Statutory Adoption Pay
| Rates 2025/26 | Rates 2026/27 | |
|---|---|---|
| Earnings threshold | 125.00 | 129.00 |
| Standard Rate | 187.18 | 194.32 |
Statutory Maternity Pay
| Rates 2025/26 | Rates 2026/27 | |
|---|---|---|
| Earnings threshold | 125.00 | 129.00 |
| Standard rate | 187.18 | 194.32 |
Statutory Neonatal Pay
| Rates 2025/26 | Rates 2026/27 | |
|---|---|---|
| Earnings threshold | 125.00 | 129.00 |
| Standard Rate | 187.18 | 194.32 |
Statutory Paternity Pay
| Rates 2025/26 | Rates 2026/27 | |
|---|---|---|
| Earnings threshold | 125.00 | 129.00 |
| Standard Rate | 187.18 | 194.32 |
Statutory Shared Parental Pay
| Rates 2025/26 | Rates 2026/27 | |
|---|---|---|
| Earnings threshold | 125.00 | 129.00 |
| Standard rate | 187.18 | 194.32 |
Statutory Parental Bereavement Pay
| Rates 2025/26 | Rates 2026/27 | |
|---|---|---|
| Earnings threshold | 125.00 | 129.00 |
| Standard rate | 187.18 | 194.32 |
Statutory Sick Pay
| Rates 2025/26 | Rates 2026/27 | |
|---|---|---|
| Standard rate | 118.75 | 123.25 |
Universal Credit (UC) (monthly rates)
| Rates 2025/26 | Rates 2026/27 | |
|---|---|---|
| UC Minimum Amount | 0.01 | 0.01 |
UC Amounts - Standard allowance
| Single | Rates 2025/26 | Rates 2026/27 |
|---|---|---|
| Single under 25 | 316.98 | 338.58 |
| Single 25 or over | 400.14 | 424.90 |
| Couple | Rates 2025/26 | Rates 2026/27 |
|---|---|---|
| Joint claimants both under 25 | 497.55 | 528.34 |
| Joint claimants, one or both 25 or over | 628.10 | 666.97 |
| Child amounts | Rates 2025/26 | Rates 2026/27 |
|---|---|---|
| First child (born prior to 6 April 2017) | 339.00 | 351.88 |
| First child (born on or after 6 April 2017 / second child and subsequent child (where an exception or transitional provision applies)) | 292.81 | 303.94 |
| Disabled child additions | Rates 2025/26 | Rates 2026/27 |
|---|---|---|
| Lower rate addition | 158.76 | 164.79 |
| Higher rate addition | 495.87 | 514.71 |
| Rates 2025/26 | Rates 2026/27 | |
|---|---|---|
| Limited Capability for Work amount | 158.76 | 158.76 |
| Rates 2025/26 | Rates 2026/27 | |
|---|---|---|
| Limited Capability for Work and Work-Related Activity amount | 423.27 | 217.26 |
| Limited Capability for Work and Work-Related Activity amount (Pre-2026 claimant, severe conditions criteria claimant or claimant who is terminally ill) | 423.27 | 429.80 |
| Rates 2025/26 | Rates 2026/27 | |
|---|---|---|
| Carer amount | 201.68 | 209.34 |
| Childcare costs amount | Rates 2025/26 | Rates 2026/27 |
|---|---|---|
| Maximum for one child | 1031.88 | 1071.09 |
| Maximum for two or more children | 1768.94 | 1836.16 |
| Rates 2025/26 | Rates 2026/27 | |
|---|---|---|
| Non-dependants’ housing cost contributions | 93.02 | 96.55 |
| Work allowances | Rates 2025/26 | Rates 2026/27 |
|---|---|---|
| Higher work allowance (no housing amount) - One or more dependent children or limited capability for work | 684.00 | 710.00 |
| Lower work allowance - One or more dependent children or limited capability for work | 411.00 | 427.00 |
UC Daily Reduction - 100% reduction rate
| Rates 2025/26 | Rates 2026/27 | |
|---|---|---|
| Single Under 25 | 10.40 | 11.10 |
| Single 25 or over | 13.10 | 13.90 |
| Joint claimants both under 25 (per sanctioned claimant) | 8.10 | 8.60 |
| Joint claimants, one or both 25 or over and one is sanctioned (per sanctioned claimant) | 10.30 | 10.90 |
UC Daily Reduction - 40% reduction rate
| Rates 2025/26 | Rates 2026/27 | |
|---|---|---|
| Single Under 25 | 4.10 | 4.40 |
| Single 25 or over | 5.20 | 5.50 |
| Joint claimants both under 25 (per sanctioned claimant) | 3.20 | 3.40 |
| Joint claimants, one or both 25 or over (per sanctioned claimant) | 4.10 | 4.30 |
For payments of arrears - Third Party Deductions at 5% of UC Standard Allowance (excludes deductions for rent and service charges included in rent)
| Rates 2025/26 | Rates 2026/27 | |
|---|---|---|
| Single Under 25 | 15.85 | 16.93 |
| Single 25 or over | 20.01 | 21.25 |
| Joint claimants both under 25 | 24.88 | 26.42 |
| Joint claimants, one or both 25 or over | 31.41 | 33.35 |
Minimum deductions for rent and service charges included in rent at 10% of UC Standard Allowance (10% minimum introduced from Nov 2014)
| Rates 2025/26 | Rates 2026/27 | |
|---|---|---|
| Single Under 25 | 31.70 | 33.86 |
| Single 25 or over | 40.01 | 42.49 |
| Joint claimants both under 25 | 49.76 | 52.83 |
| Joint claimants, one or both 25 or over | 62.81 | 66.70 |
Maximum deductions for for rent and service charges included in rent at 15% of UC standard allowance (previously 20%)
| Rates 2025/26 | Rates 2026/27 | |
|---|---|---|
| Single under 25 | 47.55 | 50.79 |
| Single 25 or over | 60.02 | 63.74 |
| Joint claimants both under 25 | 74.63 | 79.25 |
| Joint claimants, one or both 25 or over | 94.22 | 100.05 |
Overall maximum deduction rate at 15% of UC standard allowance (previously 25%)
| Rates 2025/26 | Rates 2026/27 | |
|---|---|---|
| Single under 25 | 47.55 | 50.79 |
| Single 25 or over | 60.02 | 63.74 |
| Joint claimants both under 25 | 74.63 | 79.25 |
| Joint claimants, one or both 25 or over | 94.22 | 100.05 |
Fraud Overpayments, Recoverable Hardship Payments and Administrative Penalties at 15% of UC standard allowance (previously 25%)
| Rates 2025/26 | Rates 2026/27 | |
|---|---|---|
| Single under 25 | 47.55 | 50.79 |
| Single 25 or over | 60.02 | 63.74 |
| Joint claimants both under 25 | 74.63 | 79.25 |
| Joint claimants, one or both 25 or over | 94.22 | 100.05 |
Ordinary Overpayments and Civil Penalties at 15% of UC Standard Allowance
| Rates 2025/26 | Rates 2026/27 | |
|---|---|---|
| Single under 25 | 47.55 | 50.79 |
| Single 25 or over | 60.02 | 63.74 |
| Joint claimants both under 25 | 74.63 | 79.25 |
| Joint claimants, one or both 25 or over | 94.22 | 100.05 |
Ordinary Overpayments and Civil Penalties at 15% of UC Standard Allowance if claimant’s or partner’s earnings are over the Work Allowance (previously 25%)
| Rates 2025/26 | Rates 2026/27 | |
|---|---|---|
| Single under 25 | 47.55 | 50.79 |
| Single 25 or over | 60.02 | 63.74 |
| Joint claimants both under 25 | 74.63 | 79.25 |
| Joint claimants, one or both 25 or over | 94.22 | 100.05 |
Transitional SDP element
| Rates 2025/26 | Rates 2026/27 | |
|---|---|---|
| Transitional SDP element (if LCWRA element included in the award) | 143.37 | 148.82 |
| Transitional SDP element (if LCWRA element not included in the award) | 340.50 | 353.44 |
| Transitional SDP element (joint claimants & higher SDP rate payable) | 483.88 | 502.27 |
| Transitional SDP element additional amount | Rates 2025/26 | Rates 2026/27 |
|---|---|---|
| For EDP - single | 91.15 | 94.61 |
| For EDP – couple | 130.22 | 135.17 |
| For DP – single | 186.64 | 193.73 |
| For DP – couple | 266.94 | 277.08 |
| For disabled children | 192.07 | 199.37 |
Child Maintenance
| Rates 2025/26 | Rates 2026/27 | |
|---|---|---|
| Child Maintenance Deduction | 36.40 | 36.40 |
Capital limit - Universal Credit
| Rates 2025/26 | Rates 2026/27 | |
|---|---|---|
| Upper limit | 16000.00 | 16000.00 |
| Amount disregarded | 6000.00 | 6000.00 |
| Assumed income from capital for every £250 or part thereof, between capital disregard and upper capital limit | 4.35 | 4.35 |
Widow’s Benefit
| Rates 2025/26 | Rates 2026/27 | |
|---|---|---|
| Widowed mother’s allowance | 150.90 | 156.65 |
Widow’s pension
| Rates 2025/26 | Rates 2026/27 | |
|---|---|---|
| Standard rate | 150.90 | 156.65 |
| Age related | Rates 2025/26 | Rates 2026/27 |
|---|---|---|
| Age 54 | 140.34 | 145.68 |
| Age 53 | 129.77 | 134.72 |
| Age 52 | 119.21 | 123.75 |
| Age 51 | 108.65 | 112.79 |
| Age 50 | 98.09 | 101.82 |
| Age 49 | 87.52 | 90.86 |
| Age 48 | 76.96 | 79.89 |
| Age 47 | 66.40 | 68.93 |
| Age 46 | 55.83 | 57.96 |
| Age 45 | 45.27 | 47.00 |