Benefit and tax credit rates 2015-2016
THESE RATES APPLY TO NORTHERN IRELAND
FROM APRIL 2015 (except where stated otherwise)
Income Support / Income-based JSA
Universal Credit (if introduced in 2015-16)
Industrial Injuries Disablement Pension
Personal Independence Payment (if introduced in 2015-16)
Statutory Adoption Pay, Statutory Maternity Pay, Statutory Paternity Pay
Benefit Cap (if introduced in 2015-16)
Means-tested
INCOME SUPPORT / INCOME-BASED JSA
PERSONAL ALLOWANCES
single
under 25 £57.90
aged 25 or over £73.10
lone parent
under 18 £57.90
aged 18 or over £73.10
couple
both under 18* £57.90
both under 18, with child £87.50
one under 18 one under 25 £57.90
one under 18 one over 25 £73.10
both aged 18 or over £114.85
* for more details of rates for under 18s, see Law Centre (NI) Encyclopedia of Social Welfare Rights or the CPAG handbook 2015-16
dependent children (pre 6 April 2004 claimants)
birth to day before 20th birthday £66.90
PREMIUMS
family £17.45
pensioner
couple £116.00
single (JSA only) £78.10
disability
single £32.25
couple £45.95
enhanced disability
single £15.75
couple £22.60
child £24.43
severe disability
per qualifying person £61.85
carer £34.60
disabled child £60.06
DEDUCTIONS FOR NON-DEPENDANTS (MORTGAGE INTEREST)
aged 18, or over, and in remunerative work
gross income
£129 - £188.99 £33.40
£189 - £245.99 £45.85
£246 - £327.99 £75.05
£328 - £407.99 £85.45
£406 and above £93.80
Others, aged 18 or over and not in work or earning less than £128 or on Income Support 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) £14.55
Note: Disregards for rates are covered in Housing Benefit.
DEDUCTIONS
child maintenance (standard) £7.40
child maintenance (lower) £3.70
fines (standard / lower) £5.00 / £3.70
direct payment of fuel (5% rate) £3.70
housing and rates arrears £3.70
strikers £40.50
recovery of ordinary overpayment £11.10 (maximum)
recovery if convicted of fraud £18.50 (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
INCOME RELATED EMPLOYMENT & SUPPORT ALLOWANCE (ESA)
As for Income Support except:
PERSONAL ALLOWANCES
couple
both under 18 (after 13 weeks) £73.10
both under 18 with child (after 13 weeks) £114.85
one 18 or over, one under 18 (certain conditions apply) £114.85
PREMIUMS
pensioner
single with work related activity component (WRAC) £49.05
single with support component £41.90
single with no component £78.10
couple with WRAC £86.95
couple with support component £79.80
couple with no component £116.00
COMPONENTS (from week 14 - main phase)
work related activity £29.05
support £36.20
HOUSING BENEFIT: RENT
APPLICABLE AMOUNTS – ie personal allowances and premiums
As for Income Support except:
personal allowance
couple - both under 18 £87.50
couple - one under 18 £114.85
single person on main phase ESA £72.40
couple, claimant entitled to main phase ESA £114.85
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 £151.20
couple - one or both 60-64 £230.85
single / one parent aged 65 or over £166.05
couple - one or both 65 or over £248.30
AMENITY DEDUCTIONS
heating £28.80
hot water £3.35
lighting £2.30
cooking £3.35
MEALS DEDUCTIONS
full board (3 or more meals a day)
each person aged 16 or over £26.85
each child under 16 £13.60
half board (less than 3 meals a day)
each person aged 16 or over £17.85
each child under 16 £9.00
breakfast only
each person (including children) £3.30
NON-DEPENDANT DEDUCTIONS
same as Income Support, 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) £104.00
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
adult 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 Income Support, 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.
HOUSING BENEFIT: RATES
PERSONAL ALLOWANCES AND PREMIUMS
As for Housing Benefit - 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 Income Support, 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 Income Support, JSA (IB) ans ESA (IR). Non dependant deductions for rent are as per mortgage interest deductions.
PENSION CREDIT
[KEY FIGURES ONLY]
STANDARD MIMIMUM GUARANTEE
single £151.20
couple £230.85
ADDITIONAL AMOUNTS
severe disability (per qualifying person) £61.85
carer £34.60
SAVINGS CREDIT
threshold single £126.50
threshold couple £201.80
maximum single £14.82
maximum couple £17.43
CAPITAL
no upper capital limit
disregarded £10,000
tariff income £1 for each £500 above
HOUSING COSTS
deductions for non-dependants as for Income Support
DISREGARDS / DEDUCTIONS
as for Income Support generally except no reduction for strikers
UNIVERSAL CREDIT
[If introduced in 2015/16 - 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 £251.77
Single, 25 or over £317.82
Couple, both under 25 £395.20
Couple, one or both 25 or over £498.89
CHILD ELEMENT
First child £277.08
Other child(ren) £231.67
ADDITIONAL AMOUNT FOR DISABLED CHILD OR QUALIFYING YOUNG PERSON
Lower rate £126.11
Higher rate £367.92
LIMITED CAPABILITY FOR WORK ELEMENT £126.11
LIMITED CAPABILITY FOR WORK AND WORK RELATED ACTIVITY ELEMENT £315.60
HIGHER WORK ALLOWANCE
Single
not responsible for a child £111.00
responsible for one or more children £734
limited capacity for work £647.00
Couple
as above except:
responsible for one or more children £536.00
Non means-tested
[KEY FIGURES ONLY]
higher rate £82.30
lower rate £55.10
Bereavement Allowance
aged 45 - 54 £33.77 to £104.67
standard rate £112.55
Widowed Parent Allowance £112.55
Bereavement payment £2,000
Widow's Pension / Widowed Mother's Allowance (standard) £112.55
increase for adult dependant (some existing claimants only) £36.55
Earnings limit £110.00
only or eldest child £20.70
other child(ren) £13.70
*Reduced by 1% per £100 income over £50,000
week 1 - 13 (assessment phase)
under 25 £57.90
25 or over £73.10
Components - from week 14 (main phase)
WRAC £29.05
support component £36.20
under 25 £57.90
25 or over £73.10
care component
higher £82.30
middle £55.10
lower £21.80
mobility component
higher £57.45
lower £21.80
permitted work earnings limit for incapacity for work benefits (higher) £104.00
incapacity for work benefits (lower) £20.00
short-term (under pension age)
lower rate £79.45
higher rate £94.05
adult dependant £47.65
short-term (over pension age)
lower rate £101.10
higher rate £105.35
adult dependant £58.90
long-term £105.35
adult dependant £61.20
increase of long-term for age
lower rate £6.20
higher rate £11.15
INDUSTRIAL DEATH BENEFIT (Widow's Pension)
lower rate £34.79
higher rate £115.95
INDUSTRIAL INJURIES DISABLEMENT PENSION
max lump sum £11,150
18 or over or under 18 with dependants
from 100% assessment £168.00
to 20% assessment £33.60
reduced earnings allowance (max) £67.20
standard rate £139.58
MA threshold (for variable rate) £30.00
[If introduced in 2015/16]
daily living
standard rate £55.10
enhanced rate £82.30
mobility
standard rate £21.80
enhanced rate £57.45
single person (category A and B) £115.95
spouse* or adult dependant (retirement) £65.70
spouse* insurance (category B) £69.50
over 80 age addition (retirement) £0.25
category C and D £69.50
* spouse = husband, wife or civil partner
basic rate £74.65
adult dependant £36.75
age-related addition
higher rate £11.15
middle rate and lower rates £6.20
STATUTORY ADOPTION PAY, STATUTORY MATERNITY PAY, STATUTORY PATERNITY PAY
standard rate £139.58
earnings threshold £112.00
standard rate £84.45
earnings threshold £112.00
Tax credits
Disregards (per year)
increase in income £5,000
income fall £2,500
WORKING TAX CREDIT (per year unless stated)
threshold £6,420
withdrawal rate 41%
basic element £1,960
30-hour element £810
couple and lone parent element £2,010
disabled worker element £2,970
severe disability element £1,275
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) £16,105
withdrawal rate 41%
family element £545
child element (per child) £2,780
disabled child element (in receipt of DLA) £3,140
severely disabled child element £1,275
(in receipt of DLA higher rate care component)
Benefit Cap (for all benefits)
[If introduced in 2015/16]
Lone parents, couples with children £500.00 weekly
Single or couple, no children £350.00 weekly
Law Centre (NI) 2015 - Disclaimer
Encyclopedia of Rights