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Benefits and tax credits rates 2014-15

Download Benefit rates 2014-15 PDF

FROM APRIL 2014 (except where stated otherwise)

 

CONTENTS

Means-tested benefits

Income Support / Income-based JSA

Income-related ESA

Housing Benefit - rent

Housing Benefit - rates

Pension Credit

Universal Credit

Non-means-tested benefits

Attendance Allowance

Bereavement Allowance

Carer's Allowance

Child Benefit

Contributions-based ESA

Contributions-based JSA

Disability Living Allowance

Earning Rules

Guardian's Allowance

Incapacity Benefit

Industrial Death Benefit

Industrial Injuries Disablement Pension

Maternity Allowance

Personal Independence Payment

Retirement Pension

Severe Disablement Allowance

Statutory Adoption Pay, Statutory Maternity Pay, Statutory Paternity Pay

Statutory Sick Pay

Tax credits

Working Tax Credit

Child Tax Credit

Benefit Cap

 

 

Means-tested

 

INCOME SUPPORT / INCOME-BASED JSA

 

PERSONAL ALLOWANCES

single

under 25    £57.35

aged 25 or over    £72.40

lone parent

under 18    £57.35

aged 18 or over    £72.40

couple

both under 18*   £57.35

both under 18, with child   £86.65

one under 18 one under 25   £57.35

one under 18 one over 25   £72.40

both aged 18 or over    £113.70

* for more details of rates for under 18s, see Law Centre (NI) Encyclopedia of Social Welfare Rights or the CPAG handbook 2014-15

dependent children (pre 6 April 2004 claimants)

birth to day before 20th birthday    £66.33

 

PREMIUMS

family    £17.45

pensioner

couple    £112.80

single (JSA only)    £75.95

disability

single    £31.85

couple    £45.40

enhanced disability

single    £15.55

couple    £22.35

child    £24.08

severe disability

per qualifying person    £61.10

carer    £34.20

disabled child £59.50

 

DEDUCTIONS FOR NON-DEPENDANTS (MORTGAGE INTEREST)

aged 18, or over, and in remunerative work

gross income

£128 - £187.99    £32.45

£188 - £244.99    £44.55

£245 - £325.99     £72.95

£326 - £405.99   £83.05

£406 and above    £91.15

Others, aged 18 or over and not in work or earning less than £128 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)   £14.15

Note: Disregards for rates are covered in Housing Benefit.

 

DEDUCTIONS

child maintenance (standard)   £7.30

child maintenance (lower)   £3.65

fines (standard / lower)   £5.00 / £3.65

direct payment of fuel (5% rate)    £3.65

housing and rates arrears    £3.65

strikers    £40.00

recovery of ordinary overpayment    £10.95 (maximum)

recovery if convicted of fraud   £18.25 (maximum)

 

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 and Widowed Parent Allowance    £10.00   

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, or in some cases where there is a multiple birth)

 

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

Top

 

INCOME RELATED EMPLOYMENT & SUPPORT ALLOWANCE (ESA)

 

PERSONAL ALLOWANCES

couple

both under 18 (after 13 weeks)    £72.40

both under 18 with child (after 13 weeks)  £113.70

one 18 or over, one under 18 (certain conditions apply)   £113.70

 

PREMIUMS

pensioner

single with work related activity component (WRAC)    £47.20

single with support component   £40.20

single with no component   £75.95

couple with WRAC   £84.05

couple with support component   £77.05

couple with no component   £112.80

 

COMPONENTS (from week 14 - main phase)

work related activity   £28.75

support   £35.75

Top

 

HOUSING BENEFIT: RENT

 

APPLICABLE AMOUNTS – ie personal allowances and premiums

as for IS except:

personal allowance

couple - both under 18 £86.65

couple - one under 18 £113.70

single person on main phase ESA £72.40

couple, claimant entitled to main phase ESA £113.70

family premium £17.45

lone parent rate* £22.20

*only if entitled to this premium prior to 1998

pensioner personal allowances

single aged 60-64 £148.55

couple - one or both 60-64 £226.50

single / one parent aged 65 or over £165.15

couple - one or both 65 or over £247.20

 

AMENITY DEDUCTIONS

heating £27.55

hot water £3.20

lighting £2.20

cooking £3.20

 

MEALS DEDUCTIONS

full board (3 or more meals a day)

each person aged 16 or over £26.55

each child under 16 £13.45

half board (less than 3 meals a day)

each person aged 16 or over £17.65

each child under 16 £8.90

breakfast only

each person (including children) £3.25

 

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) £101.00

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 £16,000

Tariff income on capital between £10,000 disregard and £16,000 upper limit is £1 for every £500 or part thereof if aged 60 or over.

No upper limit if on Pension Credit guarantee credit.

Top

 

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.

Top

 

PENSION CREDIT

[KEY FIGURES ONLY]

 

STANDARD MIMIMUM GUARANTEE

single £148.35

couple £226.50

 

ADDITIONAL AMOUNTS

severe disability (per qualifying person) £61.10

carer £34.20

 

SAVINGS CREDIT

threshold single £120.35

threshold couple £192.00

maximum single £16.80

maximum couple £20.70

 

CAPITAL

no upper capital limit

disregarded £10,000

tariff income £1 for each £500 above

 

HOUSING COSTS

deductions for non-dependants as for IS

 

DISREGARDS / DEDUCTIONS

as for IS generally except no reduction for strikers

 

 

UNIVERSAL CREDIT

[If introduced as planned later in 2014/15 - per month, key figures only, assessment period]

EARNINGS DISREGARDS [monthly rate]

Single

not responsible for a child   £111.00

responsible for one or more children    £263.00 

limited capacity for work   £192.00

Couple

as above except:

responsible for one or more children    £222.00

STANDARD ALLOWANCE

Single, under 25   £249.28

Single, 25 or over   £314.67

Couple, both under 25   £391.29

Couple, both 25 or over   £493.95

 

CHILD ELEMENT

First child   £274.58

Other child(ren)   £229.17

 

ADDITIONAL AMOUNT FOR DISABLED CHILD OR QUALIFYING YOUNG PERSON

Lower rate   £124.86

Higher rate   £362.92

 

LIMITED CAPABILITY FOR WORK ELEMENT  £124.86 

 

LIMITED CAPABILITY FOR WORK AND WORK RELATED ACTIVITY ELEMENT  £311.86

HIGHER WORK ALLOWANCE

Single

not responsible for a child   £111.00

responsible for one or more children£234

limited capacity for work   £647.00

Couple

as above except:

responsible for one or more children    £536.00

Top

 

Non means-tested

[KEY FIGURES ONLY]

 

ATTENDANCE ALLOWANCE

higher rate    £81.30

lower rate    £54.45

Top

 

BEREAVEMENT  ALLOWANCE

Bereavement Allowance

aged 45 - 54   £33.36 to £103.42

standard rate    £111.20

Widowed parent allowance  £111.20

Bereavement payment    £2,000

Widow's Pension / Widowed Mother's Allowance (standard) £111.20

Top

 

CARER’S ALLOWANCE  £61.35

increase for adult dependant (some existing claimants only)    £36.10

Earnings limit (from 20 May 2014)  £102.00

Top

 

CHILD BENEFIT

only or eldest child     £20.50

other child(ren)    £13.55

*Reduced by 1% per £100 income over £50,000

Top

 

CONTRIBUTORY ESA

week 1 - 13 (assessment phase)

under 25   £57.35

25 or over   £72.40

Components - from week 14 (main phase)

WRAC   £28.75

support component   £35.75

Top

 

CONTRIBUTION BASED JSA

under 25    £57.35

25 or over    £72.40

Top

 

DISABILITY LIVING ALLOWANCE

care component

higher    £81.30

middle    £54.45

lower    £21.55

mobility component

higher    £56.75

lower    £21.55

Top

 

EARNINGS RULES

permitted work earnings limit for incapacity for work benefits (higher) £101.00

incapacity for work benefits (lower) £20.00

Top

 

GUARDIAN’S ALLOWANCE £16.35

Top

 

INCAPACITY BENEFIT

short-term (under pension age)

lower rate    £78.50

higher rate    £92.95

adult dependant    £47.10

short-term (over pension age)

lower rate    £99.90

higher rate    £104.10

adult dependant    £58.20

long-term     £104.10

adult dependant    £60.45

increase of long-term for age

lower rate    £6.15

higher rate    £11.00

Top

 

INDUSTRIAL DEATH BENEFIT (Widow's Pension)

lower rate    £33.93

higher rate    £113.10

Top

 

INDUSTRIAL INJURIES DISABLEMENT PENSION

max lump sum   £11,020

18 or over or under 18 with dependants

from 100% assessment    £166.00

to 20% assessment    £33.20

reduced earnings allowance (max)  £66.40

Top

 

MATERNITY ALLOWANCE

standard rate    £138.18

MA threshold (for variable rate)    £30.00

Top

 

PERSONAL INDEPENDENCE PAYMENT

[planned for later in 2014]

daily living

standard rate   £54.45

enhanced rate   £81.30

mobility

standard rate   £21.55

enhanced rate   £56.75

Top

 

RETIREMENT PENSIONS

single person (category A and B)   £113.10

spouse* or adult dependant (retirement)    £64.90

spouse* insurance (category B)   £67.80

over 80 age addition (retirement)   £0.25

category C and D   £67.80

* spouse = husband, wife or civil partner

Top

 

SEVERE DISABLEMENT ALLOWANCE

basic rate    £73.75

adult dependant    £36.30

age-related addition

higher rate    £11.00

middle rate and lower rates     £6.15

Top

 

STATUTORY ADOPTION PAY, STATUTORY MATERNITY PAY, STATUTORY PATERNITY PAY

standard rate    £138.18

earnings threshold    £111.00

Top

 

STATUTORY SICK PAY

standard rate    £87.55

earnings threshold    £111.00

Top

 

Tax credits

WORKING TAX CREDIT (per year unless stated)

threshold £6,420

withdrawal rate   41%

basic element   £1,940

30-hour element   £800

couple and lone parent element   £1,990

disabled worker element   £2,935

severe disability element   £1,225

increase in income disregard  £5,000

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

Top

 

CHILD TAX CREDIT (per year)

threshold (entitled to CTC but not WTC)   £16,010

withdrawal rate    41%

family element    £545

child element (per child)   £2,750

disabled child element (in receipt of DLA)   £3,100

severely disabled child element    £1,255
(in receipt of DLA higher rate care component)

Top

 

Benefit Cap (for all benefits)

[If introduced as planned later in 2014/15]

Lone parents, couples with children £500.00 weekly

Single or couple, no children £350.00 weekly

Top

 

 

Law Centre (NI) 2014 - Disclaimer