Benefits & Tax Credits

From 11 April 2006

Means-tested

[including Pension Credit]

INCOME SUPPORT/INCOME-BASED JSA

PERSONAL ALLOWANCES*

single

under 18  £34.60/£45.50

aged 18-24  £45.50

aged 25 or over  £57.45

lone parent

under 18  £34.60/£45.50

aged 18 or over  £57.45

couple

both under 18  £34.60/£45.50/£68.65

one under 18  £45.50/£57.45/£90.10

both aged 18 or over  £90.10

dependent children

birth to day before 20th birthday  £45.58

* for details of rates for under 18’s, see Law Centre (NI) Encyclopedia of Rights or the CPAG handbook.

PREMIUMS

family  £16.25

pensioner/enhanced pensioner/higher pensioner

couple  £83.95

single (JSA only)  £56.60

disability

single  £24.50

couple  £34.95

enhanced disability

single  £11.95

child £18.30

couple £17.25

severe disability

single £46.75

couple (one qualifies) £46.75

couple (both qualify) £93.50

disabled child £45.08

carer £26.35

bereavement £26.80

*people still receiving personal allowances and premiums for a dependent child will transfer to Child Tax Credit during 2005)

DEDUCTIONS FOR NON-DEPENDANTS
(MORTGAGE INTEREST)

aged 18, or over, and in remunerative work

gross income

£106 - £156.99  £17.00

£157 - £1203.99  £23.35

£1204 - £270.99  £38.20

£271 - £337.99  £43.50

£338 and above  £47.75

Others, aged 18 or over and not in work or earning less than £101 or on IS or Income-based JSA and 25 or over or in receipt of Pension Credit £7.40

Note: Disregards for rates are covered in Housing Benefit rates

HOSPITAL CARE: Allowances for personal expenses (over 52 weeks)

single  £16.40

lone parent  £20.50

couple (one in hospital) reduce by  £16.40

couple (both in hospital)  £41.00

child (over twelve weeks)  £16.40

DEDUCTIONS

child maintenance (standard)  £5.80

child maintenance (lower)  £2.90

fines £5.00/£2.90

direct payment of fuel debt–5% rate £2.90

direct payment of housing & rates arrears  £2.90

strikers  £31.00

maximum recovery of ordinary overpayment  £8.70

DISREGARDS

earnings - single £5.00

earnings - couple £10.00

earnings - lone parent or in receipt of carer’s / disability premium  £20.00

Child Support  £10.00

War pensions + Widowed Parent’s Allowance  £10.00

voluntary & charitable payments £20.00

student loan  £10.00

student’s covenanted income  £5.00

income from boarders (plus 50% of the balance of the charge)  £20.00

DLA and AA ignored in full

EXPENSES FOR SUB-TENANTS

furnished or unfurnished  £4.00

where heating is included, additional  £11.95

CAPITAL LIMITS

disregarded  £6,000

resident of care home  £10,000

tariff income on capital between disregard and upper limit -

£1 for every £250 or part thereof

upper limit  £16,000

child’s upper limit £3,000

SURE START MATERNITY PAYMENT  £500

COLD WEATHER PAYMENT  £8.50

 

Housing Benefit: Rent

APPLICABLE AMOUNTS

i.e. personal allowances, premiums and hospital care allowances

as for IS except:

personal allowance for -

single person aged 16-24   £45.50

lone parent under 18   £45.50

family premium  £16.25

lone parent rate £22.20

baby addition £10.50

pensioner personal allowances

single aged 60-64  £114.05

couple - one or both aged 60-64  £174.05

single aged 65 or over  £131.95

couple - one or both aged 65 or over  £197.65

pensioner premiums: pensioner/enhanced pessioner/higher pensioner

single (on Income-based JSA)  £56.60

couple (on IS or Income-based JSA)  £83.95

AMENITY DEDUCTIONS

heating  £11.95

hot water  £1.40

lighting  £0.95

cooking  £1.40

MEALS DEDUCTIONS

full board (3 or more meals a day)

each person aged 16 or over  £20.50

each child under 16  £10.35

half board (less than 3 meals a day)

each person aged 16 or over  £13.65

each child under 16  £6.85

breakfast only

each person (including children)  £2.50

NON-DEPENDANT DEDUCTIONS

aged 18, or over, and in renumerative work

gross income

£338 or more  £47.75

£271 - £337.99  £43.50

£204 - £270.99  £38.20

£157 - £203.99  £23.35

£106 - £156.99  £17.00

under £106  £7.40

others, for whom deduction is made   £7.40

no deductions for non-dependants on IS or JSA (IB) and under 25, and on Pension Credit

EARNINGS DISREGARDS

specified employments £20.00

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 - up to £175.00

2 or more children - up to £300.00

OTHER INCOME DISREGARDS

maintenance £15.00

war pensions £10.00

Widowed Parent’s Allowance £15.00

student loan £10.00

student’s covenanted income £5.00

income from boarders (plus 50%

of the balance of the charge) £20.00

30/16-hour element WTC £14.90

Voluntary & charitable payments, DLA and AA ignored in full

EXPENSES FOR SUB-TENANTS as for IS

CAPITAL LIMITS

disregarded   £6,000

resident of care home  £10,000

tariff income on capital between disregard and upper limit -

£1 for every £250 or part thereof (every £500 or part thereof, aged 60 or over)

upper limit   £16,000

child £3,000

Pension Credit guarantee no 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

£338 or more £6.95

£271 - £337.99 £5.80

£157 - £270.99 £4.60

under £157 £2.30

others (for whom deduction made) £2.30

no deductions for non-dependants on IS or JSA (IB) or on Pension Credit

CAPITAL DISREGARDS, TARIFF INCOME, EARNINGS & OTHER DISREGARDS as for rent

NOTE: disregards and disregards for rates also apply for owner occupiers on IS and JSA (IB). Non dependant deductions for rent are as per mortgage interest deductions.

Pension Credit

(key figures only)

STANDARD MINIMUM GUARANTEE

single  £114.05

couple  £174.05

ADDITIONAL AMOUNTS

severe disability

(per qualifying person)  £46.75

carer  £26.35

SAVINGS CREDIT

threshold single  £84.25

thresholdcouple  £134.75

maximum single  £17.88

maximum couple  £23.58

CAPITAL

disregarded  £6,000

disregarded (care homes)  £10,000

tariff income  £1 for each £500 above disregard

HOUSING COSTS - deductions for non-dependants as for IS

DISREGARDS

as for IS except:

Widowed Parent’s Allowance £10.00

income from sub-tenants £20.00

discretionary trustees’ payment £20.00

no disregard for voluntary & charitable payments, student’s loan, student’s covenanted income

DEDUCTIONS

as for IS except no deductions for child maintenance or reduction for strikers

TAX CREDITS

WORKING TAX CREDIT

(per year unless otherwise stated)

threshold  £5,220

basic element  £1,665

30-hour element  £680

couple and lone parent element  £1,640

disabled worker element  £2,225

severe disability element  £945

50-plus return to work element

16-29 hours  £1,140

30 hours or more  £1,705

childcare element

80% of weekly cost for 1 child up to costs of  £175

80% of weekly cost for 2 or more children up to costs of  £300

CHILD TAX CREDIT

(per annum unless otherwise stated)

threshold (entitled to CTC but not WTC) £14,155

second threshold £50,000

family element £545

baby addition £545

child element (per child) £1,765

disabled child element £2,350

(in receipt of DLA)

severely disabled child element £945

(in receipt of DLA higher rate care component)

NON MEANS-TESTED

ATTENDANCE ALLOWANCE

higher rate  £62.25

lower rate  £41.65

BEREAVEMENT ALLOWANCE £2,000

CARER’S ALLOWANCE £46.95

increase for adult dependant £28.05

CHILD ADDITION* £11.35

Retirement Pension, Widowed Mothers Allowance, Widowed Parents Allowance, Short-term Incapacity Benefit (higher rate) and Long Term Incapacity Benefit, Carer’s Allowance, Statutory Disablement Allowance, Higher Rate Industrial Death Benefit, Unemployability Supplement and Short-Term Incapacity Benefit if over pension age.

CHILD BENEFIT

only or eldest child £17.45

other child(ren) £11.70

only or eldest child (lone parent rate) £17.55

CONTRIBUTORY JSA

under 18 £34.60

aged 18-24 £45.50

25 or over £57.45

DISABILITY LIVING ALLOWANCE

care component

higher £62.25

middle £41.65

lower £16.50

mobility component

higher £43.45

lower £16.50

EARNINGS RULES

Carer’s Allowance £84.00

permitted work earnings limit for incapacity for work benefits £81.00

GUARDIAN’S ALLOWANCE* £12.50

INDUSTRIAL INJURIES DISABLEMENT PENSION

18 or over or under 18 with dependants

100% assessment £127.10

20% assessment £25.42

under 18

100% assessment £77.90

20% assessment £15.58

reduced earnings allowance (maximum)  £50.84

INCAPACITY BENEFIT

short-term (under pension age)

lower rate £59.20

higher rate £70.05

adult dependant £36.60

short-term (over pension age)

lower rate £75.35

higher rate £78.50

adult dependant £45.15

long-term £78.50

adult dependant £46.95

increase of long-term for age

lower rate £8.25

higher rate £16.50

INVALIDITY ALLOWANCE (transitional)

higher rate £16.50

middle rate £10.60

lower rate £5.30

MATERNITY ALLOWANCE

standard rate £108.85

MA threshold (for variable rate) £30.00

adult dependant £36.60

RETIREMENT (Categories A & B) and WIDOWER’S PENSION, WIDOW’S PENSION (HIGHER), WIDOWED MOTHER’S ALLOWANCE, BEREAVEMENT ALLOWANCE (Standard) AND WIDOWED PARENT’S ALLOWANCE

single person £84.25

wife or adult dependant (retirement) £50.50

SEVERE DISABLEMENT ALLOWANCE

basic rate £47.45

adult dependant £28.25

age-related addition

higher rate £16.50

middle rate £10.60

lower rate £5.30

STATUTORY ADOPTION PAY, STATUTORY MATERNITY PAY, STATUTORY PATERNITY PAY

standard rate  £108.85

earnings threshold £84.00

STATUTORY SICK PAY

standard rate £70.05

earnings threshold £84.00

*Reduced by £1.95 for eldest or only child where Child Benefit is paid. Replaced by Child Tax Credit for new claimants.

Click here for PDF of these rates

© Law Centre (NI) 2006