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HMRC internal manual

Child Benefit Technical Manual

Claims, awards and rates: Guardian’s Allowance rates

{#IDAKEBTH}Guardian’s Allowance

The Social Security Contributions and Benefits Act 1992, para 5 of part 111 of schedule 4

The Social Security Contributions and Benefits (Northern Ireland) Act 1992, para 5 of part 111 of schedule 4

Guardian’s Allowance is uprated yearly in April, unless indicated differently below

10/11 Rate 11/12 Rate 12/13 Rate 13/14 Rate 14/15 Rate 15/16 Rate 16/17 Rate 17/18 Rate
               
£14.30 £14.75 £15.55 £15.90 £16.35 £16.55 £16.55 £16.70

 

{#IDAQIBTH}Guardians living abroad

In line with regulation 5 of the Social Security (Persons Abroad) Regulations 1975, the rate of Guardian’s Allowance payable to certain claimants living abroad is frozen either at the rate in payment when they went abroad or the rate that was in payment when the claim was made.

However this does not apply in respect of persons who come within the European Community’s social security legislation (Regulation EEC 1408/71 or Regulation (EC) 883/2004) or under bilateral social security agreements.