Benefit and Tax Credit Rates 2012-2013
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FROM APRIL 2012
Means-tested benefits:
Income Support / Income-based JSA
Non-mean-tested benefits:
Industrial Injuries Disablement Pension
Statutory Adoption Pay, Statutory Maternity Pay, Statutory Paternity Pay
Widows Pension and Widowed Mothers Allowance
Tax credits:
Means-tested
INCOME SUPPORT / INCOME-BASED JSA
PERSONAL ALLOWANCES
single
under 25 £56.25
aged 25 or over £71.00
lone parent
under 18 £56.25
aged 18 or over £71.00
couple
both under 18* £56.25
both under 18, with child £84.95
one under 18 one under 25 £56.25
one under 18 one over 25 £71.00
both aged 18 or over £111.45
* for more details of rates for under 18s, see Law Centre (NI) Encyclopedia of Social Welfare Rights or the CPAG handbook
dependent children (pre 6 April 2004 claimants)
birth to day before 20th birthday £64.99
PREMIUMS
family £17.40
pensioner
couple £106.45
single (JSA only) £71.70
disability
single £30.35
couple £43.25
enhanced disability
single £14.80
child £22.89
couple £21.30
family (pre 2004 claimants) £17.40
severe disability
per qualifying person £58.20
disabled child (pre 2004 claimants) £56.63
carer £32.60
DEDUCTIONS FOR NON-DEPENDANTS (MORTGAGE INTEREST)
aged 18, or over, and in remunerative work
gross income
£124 - £182.99 £26.25
£183 - £237.99 £36.10
£238 - £315.99 £59.05
£316 - £393.99 £67.25
£394 and above £73.85
Others, aged 18 or over and not in work or earning less than £124 or on IS or Income-based JSA and 25 or over or in receipt of Pension Credit or on main phase income related ESA (ie after 13 weeks) £11.45
Note: Disregards for rates are covered in Housing Benefit.
DEDUCTIONS
child maintenance (standard) £7.10
child maintenance (lower) £3.55
fines (standard / lower) £5.00 / £3.55
direct payment of fuel debt–5% rate £3.55
direct payment of housing & rates arrears £3.55
strikers £38.00
recovery of ordinary overpayment £10.65 (max)
recovery if convicted of fraud £17.75 (max)
DISREGARDS
earnings - single £5.00
earnings - couple £10.00
earnings - lone parent or in receipt of carer’s / disability premium £20.00
war pensions, War Widows Pension £10.00 and Widowed Parent Allowance
student loan £10.00
student’s covenanted income £5.00
income from boarders (plus 50% of the balance of the charge) £20.00
income from sub tenants £20.00
voluntary and charitable payments, child maintenance, DLA and AA ignored in full
SURE START MATERNITY PAYMENT £500
(where baby is the only child under 16 in the household)
COLD WEATHER PAYMENT £25.00
CAPITAL LIMITS
disregard £6,000
resident of care home, disregard £10,000
upper limit £16,000
child upper limit £3,000
tariff income on capital between disregard and upper limit is £1 for every £250 or part thereof
INCOME RELATED EMPLOYMENT & SUPPORT ALLOWANCE (ESA)
same as IS, except:
PERSONAL ALLOWANCES
couple
both under 18 (after 13 weeks) £71.00
both under 18 with child £111.45
(after 13 weeks)
one 18 or over, one under 18 £111.45
PREMIUMS
pensioner
single with work related activity £43.55 component (WRAC)
single with support component £37.65
single with no component £71.70
couple with WRAC £78.30
couple with support component £72.40
couple with no component £106.45
COMPONENTS (from week 14 - main phase)
work related activity £28.15
support £34.05
HOUSING BENEFIT: RENT
APPLICABLE AMOUNTS – ie personal allowances and premiums
as for IS except:
personal allowance for:
couple - both under 18 £84.95
couple - one under 18 £111.45
single person on main phase ESA £71.00
couple, claimant entitled to main phase ESA £111.45
family premium £17.40
lone parent rate* £22.20
*only if entitled to this premium prior to 1998
pensioner personal allowances
single aged 60-64 £142.70
couple - one or both 60-64 £217.90
single / one parent aged 65 or over £161.25
couple - one or both 65 or over £241.65
AMENITY DEDUCTIONS
heating £25.50
hot water £2.95
lighting £2.05
cooking £2.95
MEALS DEDUCTIONS
full board (3 or more meals a day)
each person aged 16 or over £25.30
each child under 16 £12.80
half board (less than 3 meals a day)
each person aged 16 or over £16.85
each child under 16 £8.45
breakfast only: each person (including children) £3.10
NON-DEPENDANT DEDUCTIONS
same as IS, except: no deductions for non-dependants on IS or JSA (IB) & under 25, on Pension Credit or on main phase ESA (IR)
EARNINGS DISREGARDS
permitted work (lower) £20.00
permitted work (higher) £97.50
lone parent – not in receipt of IS £25.00
where the claimant has a partner £10.00
single claimant £5.00
where carer or disability premium awarded £20.00
CHILDCARE COSTS
1 child 70% up to £175.00
2 or more children 70% up to £300.00
OTHER INCOME DISREGARDS
maintenance £15.00
child maintenance ignored in full
war pensions £10.00
Widowed Parent’s Allowance £15.00
student loan £10.00
student’s covenanted income £5.00
additional earnings disregard £17.10
income from boarders (plus 50%
of the balance of the charge) £20.00
income from sub tenants £20.00
voluntary & charitable payments, DLA and AA ignored in full
CAPITAL LIMITS
same as IS, except:
Capital limit for Housing Benefit claimants above qualifying age for Pension credit is £10,000
Tariff income on capital between disregard and upper limit is £1 for every £500 or part thereof if aged 60 or over)
Pension Credit / Housing Benefit
where claimant or partner is of Pension Credit age or over: no upper limit
HOUSING BENEFIT: RATES
PERSONAL ALLOWANCES AND PREMIUMS
as for rent except that personal allowances are not payable for young people aged 16 and 17
NON-DEPENDANT DEDUCTIONS
aged 18 or over, and in remunerative work
gross income
£394 or more £9.90
£316 - £393.99 £8.25
£183 - £315.99 £6.55
under £183 £3.30
others (for whom deduction made) £3.30
no deductions for non-dependants on IS, JSA (IB), Pension Credit or ESA (IR)
CAPITAL DISREGARDS, TARIFF INCOME, EARNINGS & OTHER DISREGARDS as for rent
Note: disregards for rates also apply for owner occupiers on IS, JSA (IB) ans ESA (IR). Non dependant deductions for rent are as per mortgage interest deductions.
[KEY FIGURES ONLY]
STANDARD MINIMUM GUARANTEE
single £142.70
couple £217.90
ADDITIONAL AMOUNTS
severe disability
(per qualifying person) £58.20
carer £32.60
SAVINGS CREDIT
threshold single £118.80
threshold couple £178.35
maximum single £18.54
maximum couple £23.73
CAPITAL
disregarded £10,000
tariff income £1 for each £500 above
no upper capital limit
HOUSING COSTS
deductions for non-dependants as for IS
DISREGARDS
as for IS generally
DEDUCTIONS
as for IS except no reduction for strikers
Non means-tested
[KEY FIGURES ONLY]
higher rate £77.45
lower rate £51.85
aged 45 - 54 £31.79 to £98.53
standard rate £105.95
Widowed Parents Allowance £105.95
Bereavement payment £2,000
increase for adult dependant £34.40
(some existing claimants only)
CHILD ADDITION* £11.35
some existing claimants only
* Reduced to £8.10 for eldest or only child where Child Benefit is paid.
only or eldest child £20.30
other child(ren) £13.40
lone parent rate has been abolished
week 1 - 13 (assessment phase)
under 25 £56.25
25 or over £71.00
Components - from week 14 (main phase):
WRAC £28.15
support component £34.05
under 25 £56.25
25 or over £71.00
DISABILITY LIVING ALLOWANCE
care component
higher £77.45
middle £51.85
lower £20.55
mobility component
higher £54.05
lower £20.55
Carer’s Allowance £100.00
permitted work earnings limit for incapacity for work benefits (higher) £97.50
incapacity for work benefits (lower) £20.00
GUARDIAN’S ALLOWANCE £15.55
short-term (under pension age)
lower rate £74.80
higher rate £88.55
adult dependant £44.85
short-term (over pension age)
lower rate £95.15
higher rate £99.15
adult dependant £55.45
long-term £99.15
adult dependant £57.60
increase of long-term for age
lower rate £5.90
higher rate £11.70
INVALIDITY ALLOWANCE (transitional)
higher rate £11.70
middle rate £5.90
lower rate £5.90
INDUSTRIAL INJURIES DISABLEMENT PENSION
max lump sum £10,500
18 or over or under 18 with dependants
from 100% assessment £158.10
to 20% assessment £31.62
under 18
from 100% assessment £96.90
to 20% assessment £19.38
reduced earnings allowance (max) £63.24
standard rate £135.45
MA threshold (for variable rate) £30.00
single person (category A and B) £107.45
spouse* or adult dependant (retirement) £61.85
spouse* insurance (category B) £64.40
over 80 age addition (retirement) £0.25
category C and D £64.40
* spouse = husband, wife or civil partner
basic rate £69.00
adult dependant £34.60
age-related addition
higher rate £11.70
middle rate £5.90
lower rate £5.90
STATUTORY ADOPTION PAY, STATUTORY MATERNITY PAY, STATUTORY PATERNITY PAY
standard rate £135.45
earnings threshold £107.00
standard rate £85.85
earnings threshold £107.00
WIDOWS PENSION / WIDOWED MOTHERS ALLOWANCE £105.95
Tax Credits
WORKING TAX CREDIT (per year unless stated)
threshold £6,420
withdrawal rate 41%
basic element £1,920
30-hour element £790
couple and lone parent element £1,950
disabled worker element £2,790
severe disability element £1,190
additional income disregard £10,000
childcare element
70% of weekly cost for 1 child up to costs of £175
70% of weekly cost for 2 or more children up to costs of £300
threshold (entitled to CTC but not WTC) £15,860
family element £545
child element (per child) £2,690
disabled child element (in receipt of DLA) £2,950
severely disabled child element £1,190
(in receipt of DLA higher rate care component)
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