April 2011
Attendance Allowance
Bereavement Benefit
Carer’s Allowance
Council Tax Benefit
Deductions
Dependency Increases
Disability Living Allowance
Disregards
Earnings Rules
Employment and Support Allowance
Housing Benefit
Incapacity Benefit
Income Support
Industrial Death Benefit
Industrial Injuries Disablement Pension
Jobseeker’s Allowance
Maternity Allowance
Pension Credit
Pneumoconiosis, Byssinosis And Miscellaneous Diseases Scheme and Workmen’s Compensation (Supplementation)
Severe Disablement Allowance
State Pension
Statutory Adoption Pay
Statutory Maternity Pay
Statutory Paternity Pay
Statutory Sick Pay
Widow’s Benefits
Attendance Allowance
Higher rate: £73.60
Lower rate: £49.30
Bereavement Benefit
Bereavement payment (lump sum): £2,000.00
Widowed parent’s allowance: £100.70
Bereavement allowance (standard rate): £100.70
Bereavement allowance (age-related)
54: £93.65
53: £86.60
52: £79.55
51: £72.50
50: £65.46
49: £58.41
48: £51.36
47: £44.31
46: £37.26
45: £30.21
Carer’s Allowance
Carer’s allowance: £55.55
Council Tax Benefit
Personal allowances
Single (18-24): £53.45
Single (25 or over): £67.50
Single (entitled to main phase ESA): £67.50
Lone parent: £67.50
Couple: £105.95
Dependent children: £62.33
Personal allowances – pensioner
Single/loan parent (having attained the qualifying age for pension credit, but under 65): £137.35
Couple (one or both having attained the qualifying age for pension credit, but both under 65): £209.70
Single/lone parent (65 and over): £157.90
Couple (one or both 65 and over): £236.80
Premiums
Family: £17.40
Family (lone parent rate): £22.20
Child under 1: £10.50
Disability (single): £28.85
Disability (couple): £41.10
Enhanced disability (single): £14.05
Enhanced disability (disabled child): £21.63
Enhanced disability (couple): £20.25
Severe disability (single): £55.30
Severe disability (couple - lower rate): £55.30
Severe disability (couple - higher rate): £110.60
Disabled child: £53.62
Carer: £31.00
ESA components (work-related activity): £26.75
ESA components (support): £32.35
Alternative maximum council tax benefit
Second adult on IS, JSA(IB), ESA(IR) or pension credit: 25% of council tax
First adult(s) student(s): 100% of council tax
Second adult's gross income (under £177.00): 15% of council tax
Second adult's gross income (£177.00 to £230.99): 7.5% of council tax
Deductions
Rules common to income support, jobseeker's allowance, employment and support allowance, pension credit, housing benefit and council tax benefits unless stated otherwise.
Non-dependant deductions from housing benefit and from IS, JSA(IB), ESA(IR) and pension credit
Aged 25 and over in receipt of IS and JSA(IB), in receipt of main phase ESA(IR), aged 18 or over, not in remunerative work: £9.40
Aged 18 or over and in remunerative work:
- Gross income less than £122.00: £9.40
- Gross income £122.00 to £179.99: £21.55
- Gross income £180.00 to 233.99: £29.60
- Gross income £234.00 to £309.99: £48.45
- Gross income £310.00 to £386.99: £55.20
- Gross income £387 and above: £60.60
Non-dependant deductions from council tax benefit aged 18 or over and in remunerative work:
- Gross income £387 or more: £8.60
- Gross income £310.00 to £386.99: £7.20
- Gross income £180.00 to £309.99: £5.70
- Gross income less than £180: £2.85
Other, aged 18 or over: £2.85
Deductions from housing benefit
Service charges for fuel:
Heating: £21.55
Hot water: £2.50
Lighting: £1.75
Cooking: £2.50
Amount ineligible for meals
Three or more meals a day:
Single claimant: £24.05
Each person in family aged 16 or over: £24.05
Each child under 16: £12.15
Less than three meals a day:
Single claimant: £16.00
Each person in family aged 16 or over: £16.00
Each child under 16: £8.05
Breakfast only - claimant and each member of the family: £2.95
Amount for personal expenses (not HB/CTB): £22.60
Third party deductions from IS, JSA(IB), ESA(IR) and pension credit
For arrears of housing, fuel and water costs, council tax, etc, and deductions for ELDS and ILS: £3.40
For child support, contribution towards maintenance (CTM):
- Standard deduction: £6.80
- Lower deduction: £3.40
For arrears of community charge:
- Court order against claimant: £3.40
- Court order against couple: £5.30
For fine or compensation order:
- Standard rate: £5.00
- Lower rate: £3.40
Maximum deduction rates for recovery of overpayments (not CTB/JSA(C)/ESA(C))
Ordinary overpayments: £10.20
Where claimant convicted of fraud: £13.60
Deductions from JSA(C) and ESA (C)
Arrears of community charge, council tax, fines & overpayment recovery:
- Age 16 to 24: £17.81
- Age 25+: 22.50
Maximum deduction for arrears of child maintenance (CTM)
- Age 16 to 24: £17.81
- Age 25+: £22.50
Dependency Increases
Adult dependency increases for spouse or person looking after children
Payable with:
State pension on own insurance (Cat A or B): £58.80
Long term incapacity benefit: £54.75
Severe disablement allowance: £32.90
Carer's allowance: £32.70
Short term incapacity benefit (over state pension age): £52.70
Short term incapacity benefit (under state pension age): £42.65
Child dependency increases
Payable with:
State pension, widowed mothers/parents allowance: £11.35
Short term incapacity benefit (higher rate or over state pension age), long term incapacity benefit, carer's allowance, severe disablement
allowance, industrial death benefit (higher rate): £8.10
NB: The rate of child dependency increase is adjusted where it is payable for the eldest child for whom child benefit is also paid. The weekly rate in such cases is reduced by the difference (less £3.65) between the ChB rates for the eldest and subsequent children.
Disability Living Allowance
Care component
Highest: £73.60
Middle: £49.30
Lowest: £19.55
Mobility component
Higher: £51.40
Lower: £19.55
Disregards
Housing benefit and council tax benefit
Earnings disregards:
Standard (single claimant): £5.00
Couple: £10.00
Higher (special occupations/circumstances): £20.00
Lone parent: £25.00
Childcare charges: £175.00
Childcare charges (2 or more children): £300.00
Permitted work (higher): £95.00
Permitted work (lower): £20.00
Other income disregards:
Adult maintenance disregard: £15.00
War disablement pension and war widows pension: £10.00
Widowed mothers/parents allowance: £15.00
Armed forces compensation scheme: £10.00
Student loan: £10.00
Student's covenanted income: £5.00
Income from boarders (plus 50% of the balance): £20.00
Additional earnings disregard: £17.10
Income from subtenants (£20 fixed from April 2008): £20.00
Income support, income-based jobseeker's allowance, income-related employment and support allowance and pension credit
Earnings disregards:
Standard (single claimant): £5.00
Couple: £10.00
Higher (special occupations/circumstances): £20.00
Other income disregards:
War disablement pension and war widows pension: £10.00
Widowed mothers/parents allowance: £10.00
Armed forces compensation scheme: £10.00
Student loan (not pension credit): £10.00
Student's covenanted income (not pension credit): £5.00
Income from boarders (plus 50% of the balance): £20.00
Income from subtenants (£20 fixed from April 2008): £20.00
Earnings Rules
Carer's allowance: £100.00
Limit of earnings from councillor's allowance: £95.00
Permitted work earnings limit (higher): £95.00
Permitted work earnings limit (lower): £20.00
Industrial injuries unemployability supplement permitted earnings level (annual amount): £4,940.00
Earnings level at which adult dependency increases (ADIs) are affected with:
Short term incapacity benefit where claimant is:
- Under state pension age: £42.65
- Over state pension age: £52.70
State pension, long term incapacity benefit, severe disablement allowance, unemployability supplement - payable when dependant:
- Is living with claimant: £67.50
- Still qualifies for the tapered earnings rule: £45.09
Earnings level at which ADIs are affected when dependent is not living with claimant:
State pension: £58.80
Long term incapacity benefit: £54.75
Unemployability supplement: £55.55
Severe disablement allowance: £32.90
Carer's allowance: £32.70
Earnings level at which child dependency increases are affected:
For first child: £205.00
Additional amount for each subsequent child: £27.00
Pension income threshold for incapacity benefit: £85.00
Pension income threshold for contributory employment support allowance: £85.00
Employment and Support Allowance
Personal allowancesSingle:
- Under 25: £53.45
- 25 or over: £67.50
Lone parent:
- Under 18: £53.45
- 18 or over: £67.50
Couple:
- Both under 18: £53.45
- Both under 18 with child: £80.75
- Both under 18 (main phase): £67.50
- Both under 18 with child (main phase): £105.95
- One 18 or over, one under 18: £105.95
- Both over 18: £105.95
- Claimant under 25, partner under 18: £53.45
- Claimant 25 or over, partner under 18: £67.50
- Claimant (main phase), partner under 18: £67.50
Premiums
Enhanced disability:
- Single: £14.05
- Couple: £20.25
Severe disability:
- Single: £55.30
- Couple (lower rate): £55.30
- Couple (higher rate): £110.60
Carer: £31.00
Pensioner:
- Single with WRAC: £43.10
- Single with support component: £37.50
- Single with no component: £69.85
- Couple with WRAC: £77.00
- Couple with support component: £71.40
- Couple with no component: £103.75
Components
Work-related activity: £26.75
Support: £32.35
Housing Benefit
Personal allowances
Single:
- Under 25: £53.45
- 25 or over: £67.50
- Entitled to main phase ESA: £67.50
Lone parents:
- Under 18: £53.45
- 18 or over: £67.50
- Entitled to main phase ESA: £67.50
Couple:
- Both under 18: £80.75
- One or both 18 or over: £105.95
- Claimant entitled to main phase ESA: £105.95
Dependent children: £62.33
Pensioner:
- Single/lone parent has attained the qualifying age for pension credit but under 65: £137.35
- Couple - one or both has attained the qualifying age for Pension Credit but both under 65: £209.70
- Single/lone parent - 65 and over: £157.90
- Couple - one or both 65 and over: £236.80
Premiums
Family: £17.40
Family (lone parent rate): £22.20
Child under 1: £10.50
Disability:
- Single: £28.85
- Couple: £41.10
Enhanced disability:
- Single: £14.05
- Disabled child: £21.63
Severe disability:
- Single: 55.30
- Couple (lower rate): £55.30
- Couple (higher rate): £110.60
Disabled child: £53.62
Carer: £31.00
ESA components:
- Work-related activity: £26.75
- Support: £32.35
Incapacity Benefit
Long term incapacity benefit: £94.25
Short term incapacity benefit (under state pension age):
- Lower rate: £71.10
- Higher rate: £84.15
Short term incapacity benefit (over state pension age):
- Lower rate: £90.45
- Higher rate: £94.25
Increase of long term incapacity benefit for age:
- Lower rate: £5.60
- Higher rate: £13.80
Invalidity allowance (transitional):
- Lower rate: £5.60
- Middle rate: £7.10
- Higher rate: £13.80
Income Support
Personal allowances
Single:
- Under 25: £53.45
- 25 or over: £67.50
Lone parent:
- Under 18: £53.45
- 18 or over: £67.50
Couple:
- Both under 18: £53.45
- Both under 18 (higher rate): £80.75
- One under 18, one under 25: £53.45
- One under 18, one 25 and over: £67.50
- Both 18 or over: £105.95
Dependent children: £62.33
Premiums
Family/lone parent: £17.40
Pensioner (applies to couples only): £103.75
Disability:
- Single: £28.85
- Couple: £41.10
Enhanced disability:
- Single: £14.05
- Disabled child: £21.63
- Couple: £20.25
Severe disability:
- Single: £55.30
- Couple (lower rate): £55.30
- Couple (higher rate): £110.60
Disabled child: £53.62
Carer: £31.00
Relevant sum for strikers: £36.00
Industrial Death Benefit
Widow’s pension:
- Higher rate: £102.15
- Lower rate: £30.65
Widower's pension: £102.15
Industrial Injuries Disablement Pension
Disablement benefit
| Disablement | Aged 18 and over, or under 18 with dependants | Aged under 18 |
| 100% | £150.30 | £92.10 |
| 90% | £135.27 | £82.89 |
| 80% | £120.24 | £73.68 |
| 70% | £105.21 | £64.47 |
| 60% | £90.18 | £55.26 |
| 50% | £75.15 | £46.05 |
| 40% | £60.12 | £36.84 |
| 30% | £45.09 | £27.63 |
| 20% | £30.06 | £18.42 |
Maximum life gratuity (lump sum): £9,980.00
Unemployability supplement:
- Increase for early incapacity: £92.90
- Higher rate: £19.25
- Middle rate: £12.40
- Lower rate: £6.20
Maximum reduced earnings allowance: £60.12
Maximum retirement allowance: £15.03
Constant attendance allowance:
- Exceptional rate: £120.40
- Intermediate rate: £90.30
- Normal maximum rate: £60.20
- Part-time rate: £30.10
Exceptionally severe disablement allowance: £60.20
Jobseeker’s Allowance
Contribution-based JSA
Personal rates:
- Under 25: £53.45
- 25 or over: £67.50
Income-based JSA
Personal allowances:
- Under 25: £53.45
- 25 or over: £67.50
Lone parent:
- Under 18: £53.45
- 18 or over: £67.50
Couple:
- Both under 18: £53.45
- Both under 18 (higher rate): £80.75
- One under 18, one under 25: £53.45
- One under 18, one 25 and over: £67.50
- Both 18 or over: £105.95
Dependent children: £62.33
Premiums
Family/lone parent: £17.40
Pensioner:
- Single: £69.85
- Couple: £103.75
Disability:
- Single: £28.85
- Couple: £41.10
Enhanced disability:
- Single: £14.05
- Disabled child: £21.63
- Couple: £20.25
Severe disability:
- Single: £55.30
- Couple (lower rate): £55.30
- Couple (higher rate): £110.60
Disabled child: £53.62
Carer: £31.00
Prescribed sum for strikers: £36.00
Maternity Allowance
Standard rate: £128.73
MA threshold: £30.00
Pension Credit
Standard minimum guarantee:
- Single: £137.35
- Couple: £209.70
Additional amount for severe disability:
- Single: £55.30
- Couple (one qualifies): £55.30
- Couple (both qualify): £110.60
Additional amount for carers: £31.00
Savings credit:
- Threshold - single: £103.15
- Threshold - couple: £164.55
- Maximum - single: £20.52
- Maximum - couple: £27.09
Amount for claimant and first spouse in polygamous marriage: £209.70
Additional amount for additional spouse: £72.35
Pneumoconiosis, Byssinosis And Miscellaneous Diseases Scheme and Workmen’s Compensation (Supplementation)
Total disablement allowance and major incapacity allowance (maximum): £150.30
Partial disablement allowance: £55.55
Unemployability supplement: £92.90
Increases for early incapacity:
- Higher rate: £19.25
- Middle rate: £12.40
- Lower rate: £6.20
Constant attendance allowance:
- Exceptional rate: £120.40
- Intermediate rate: £90.30
- Normal maximum rate: £60.20
- Part-time rate: £30.10
Exceptionally severe disablement allowance: £60.20
Lesser incapacity allowance:
- Maximum rate of allowance: £55.55
- Based on loss of earnings over: £73.60
Severe Disablement Allowance
Basic rate: £62.95
Age-related addition:
- Higher rate: £13.80
- Middle rate: £7.10
- Lower rate: £5.60
State Pension
Category A or B: £102.15
Category B (lower) - spouse or civil partner's insurance: £61.20
Category C or D - non-contributory: £61.20
Additional pension: increase by 3.10%
Increments to:
- Basic pension: increase by 3.10%
- Additional pension: increase by 3.10%
- Graduated retirement benefit (GRB): increase by 3.10%
- Inheritable lump sum: increase by 3.10%
Contracted-out deduction from AP in respect of pre-April 1988 contracted-out earnings: nil
Contracted-out deduction from AP in respect of contracted-out earnings from April 1988 to 1997: increase by 3.00%
Graduated retirement benefit (unit): £0.1189
Increase of long term incapacity for age: increase by 3.10%
Addition at age 80: £0.25
Increase of long term incapacity for age:
- Higher rate: £19.25
- Lower rate: £9.65
Invalidity allowance (transitional) for state pension recipients:
- Higher rate: £19.25
- Middle rate: £12.40
- Lower rate: £6.20
Statutory Adoption Pay
Earnings threshold: £102.00
Standard rate: £128.73
Statutory Maternity Pay
Earnings threshold: £102.00
Standard rate: £128.73
Statutory Paternity Pay
Earnings threshold: £102.00
Standard rate: £128.73
Statutory Sick Pay
Earnings threshold: £102.00
Standard rate: £81.60
Widow’s Benefits
Widowed mother’s allowance: £100.70
Widow’s pension (standard rate): £100.70
Widow’s pension (age-related):
54 (49): £93.65
53 (48): £86.60
52 (47): £79.55
51 (46): £72.50
50 (45): £65.46
49 (44): £58.41
48 (43): £51.36
47 (42): £44.31
46 (41): £37.26
45 (40): £30.21
NB: for deaths occurring before 11 April 1988, refer to age-points shown in brackets.
Source: The Department for Work and Pensions (DWP)
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