Means-tested

Income Support / Income based JSA

PERSONAL ALLOWANCES

single
under 25 £50.95
aged 25 or over £64.30

lone parent
under 18 £50.95
aged 18 or over £64.30

couple
both under 18* £50.95                       
both under 18, with child £76.90
one under 18 one under 25 £50.95
one under 18 one over 25 £64.30
both aged 18 or over £100.95

dependent children (existing claimants)**
birth to day before 20th birthday £56.11

PREMIUMS

family
£17.30

pensioner
couple £97.50
single (JSA only) £65.70

disability
single £27.50
couple £39.15

enhanced disability
single £13.40
child £20.65
couple £19.30
family (existing claimants)** £17.30

severe disability
per qualifying person £52.85
disabled child (existing claimants)** £51.24
carer £29.50

* for more details of rates for under 18s, see Law Centre (NI) Encyclopedia of Rights or the CPAG handbook
**people still receiving personal allowances and premiums for a dependent child may transfer to Child Tax Credit during 2009)

DEDUCTIONS FOR NON-DEPENDANTS

(MORTGAGE INTEREST)
aged 18, or over, and in remunerative work
gross income
£120 - £177.99 £17.00
£178 - £230.99 £23.35
£231 - £305.99  £38.20
£306 - £381.99£43.50
£382 and above £47.75

Others, aged 18 or over and not in work or earning less than £120 or on IS or Income-based JSA and 25 or over or in receipt of Pension Credit or on main phase income related ESA (I.e. after 13 weeks)            £7.40

Note: Disregards for rates are covered in Housing Benefit rates

DEDUCTIONS

child maintenance (standard) £6.50
child maintenance (lower) £3.25
fines (standard / lower) £5.00 / £3.25
direct payment of fuel debt–5% rate £3.25
direct payment of housing & rates arrears £3.25
strikers £34.50
recovery of ordinary overpayment £9.75 (max)
recovery if convicted of fraud £12.80 (max)

DISREGARDS

earnings - single £5.00
earnings - couple £10.00
earnings - lone parent or in receipt of carer’s / disability premium £20.00
Child Support £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, DLA and AA ignored in full

CAPITAL LIMITS

disregarded £6,000
resident of care home £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

SURE START MATERNITY PAYMENT £500

COLD WEATHER PAYMENT £25.00

Income related ESA

same as IS, except:

PERSONAL ALLOWANCES

both under 18 £64.30
(after 13 weeks)

both under 18 with child£100.95
(after 13 weeks)

one 18 or over, one under 18£100.95

PREMIUMS

pensioner                                     
single with work related activity £40.20
component (WRAC)                                  
single with support component £34.85
single with no component £65.70
couple with WRAC £72.00
couple with support component £66.65
single with no component £97.50

COMPONENTS (from week 14)

work related activity £25.50
support £30.85

DISREGARDS

No disregards for War pensions, War Widows Pension and Widowed Parent Allowance

Housing Benefit: Rent

APPLICABLE AMOUNTS

ie personal allowances, premiums and hospital care allowances
as for IS except:

personal allowance for:
couple - both under 18 £76.90
couple - one under 18 £100.95
single person on main phase ESA £64.30
couple, claimant entitled to main phase ESA  £100.95              

family premium                                       
lone parent rate  £22.20
baby addition £10.50

pensioner personal allowances
single aged 60-64 £130.00
couple - one or both aged 60-64 £198.45
single aged 65 or over £150.40
couple - one or both aged 65 or over £225.50

AMENITY DEDUCTIONS

heating £21.55
hot water £2.50
lighting £1.75
cooking £2.50

MEALS DEDUCTION

full board (3 or more meals a day)
each person aged 16 or over £22.95
each child under 16 £11.60
half board (less than 3 meals a day)
each person aged 16 or over £15.25
each child under 16 £7.65

breakfast only
each person (including children) £2.80

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 DISREGARD

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
Additional earnings disregard£16.85

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
income from sub tenants £20.00
Voluntary & charitable payments, DLA and AA ignored in full

CAPITAL LIMITS

same as IS, except:
tariff income on capital between disregard and upper limit is £1 for every £500 or part thereof if aged 60 or over)
Pension Credit  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
£382 or more £6.95
£306 - £381.99 £5.80
£178 - £305.99 £4.60
under £178 £2.30

others (for whom deduction made) £2.30
no deductions for non-dependants on IS or JSA (IB) or Pension Credit or ESA (IR)

CAPITAL DISREGARDS, TARIFF INCOME, EARNINGS AND OTHER DISREGARD

as for rent

Note: 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 £130.00
couple £198.45

ADDITIONAL AMOUNT

severe disability
(per qualifying person) £52.85
carer £29.50

SAVINGS CREDIT

threshold single £96.00
threshold couple £153.40
maximum single£20.40
maximum couple£27.03

CAPITAL

disregarded £6,000
disregarded (care homes) £10,000
tariff income £1 for each £500 above disregard
no upper capital limit

HOUSING COSTS

deductions for non-dependants as for IS

DISREGARDS

as for IS except:
voluntary & charitable payments, student’s loan, student’s covenanted income are disregarded in full

DEDUCTIONS

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

Non means-tested

Attendance Allowance

higher rate £70.35
lower rate £47.10

Bereavement Allowance

aged 45 - 54£28.58 to £88.58
standard rate £95.25

Widowed Parents Allowance

£95.25

Bereavement Payment

£2,000

Carer's Allowance

£53.10
increase for adult dependant £31.70

Child Addition*

£11.35

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

Child Benefit

only or eldest child £20.00
other child(ren)£13.20
lone parent rate has been abolished

Contributory ESA

week 1 - 13 (assessment phase)          
under 25 £50.95
25 or over £64.30

from week 14 (main phase)
with WRAC £89.80
with support component £95.15

Contributory JSA

under 25 £50.95
25 or over £64.30

Disability Living Allowance

care component
higher £70.35
middle £47.10
lower £18.65

mobility component
higher £49.10
lower £18.65

Earnings Rules

Carer’s Allowance £95.00
permitted work earnings limit for incapacity for work benefits (higher)£92.00
incapacity for work benefits (lower) £20.00

Guardian's Allowance*

£14.10

Industrial Injuries Disablement Pension

max lump sum £9,540.00

18 or over or under 18 with dependants   
100% assessment £143.60
20% assessment £28.72

under 18                                       
100% assessment £88.05
20% assessment £17.61

reduced earnings allowance (max) £57.44

Incapacity Benefit

short-term (under pension age)
lower rate £67.75
higher rate £80.15
adult dependant £41.35

short-term (over pension age)
lower rate £86.20
higher rate £89.80
adult dependant £51.10

long-term £89.80
adult dependant £53.10

increase of long-term for age
lower rate £6.55
higher rate £15.65

Invalidity Allowance (transitional)

higher rate £15.65
middle rate £9.10
lower rate £5.35

Maternity Allowance

standard rate £123.06
MA threshold (for variable rate) £30.00
adult dependant £41.35

Retirement (Categories A & B), Widow's Pension (Higher) and Widowed Mother's Allowance

single person £95.25
spouse or adult dependant (retirement)  £57.05
over 80 age addition (retirement) £0.25

Severe Disablement Allowance

basic rate £57.45
adult dependant £31.90

age-related addition
higher rate £15.65
middle rate £9.10
lower rate  £5.35

Statutory Adoption Pay, Statutory Maternity Pay, Statutory Paternity Pay

lower rate £123.06
earnings threshold £95.00

Statutory Sick Pay

standard rate £79.15
earnings threshold £95.00
*Reduced for eldest or only child where Child Benefit is paid. Replaced by Child Tax Credit for new claimants.

Tax credits

Working Tax Credit

(per year unless otherwise stated)

threshold £6,420
basic element £1,890
30-hour element £775
couple and lone parent element £1,860
disabled worker element £2,530
severe disability element £1,075
50-plus return to work element
16-29 hours £1,300
30 hours or more £1,935

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 year)

threshold (entitled to CTC but not WTC) £16,040
second threshold £50,000
family element £545
baby addition£545
child element (per child) £2,235
disabled child element (in receipt of DLA) £2,670
severely disabled child element £1,075
(in receipt of DLA higher rate care component)