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Updated March10
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Benefits & Tax Credits From 6 April 2009
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 DISREGARDS 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-testedATTENDANCE ALLOWANCEhigher rate £70.35 lower rate £47.10 Bereavement ALLOWANCEaged 45 - 54£28.58 to £88.58 standard rate £95.25
Widowed Parents Allowance £95.25
Bereavement payment £2,000 CARER’S ALLOWANCE £53.10increase 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 BENEFITonly or eldest child £20.00 other child(ren) £13.20 lone parent rate has been abolished CONTRIBUTORY ESAweek 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 JSAunder 25 £50.95 25 or over £64.30 DISABILITY LIVING ALLOWANCEcare component higher £70.35 middle £47.10 lower £18.65 mobility component higher £49.10 lower £18.65 EARNINGS RULESCarer’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* £14.10INDUSTRIAL INJURIES DISABLEMENT PENSIONmax 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 BENEFITshort-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 ALLOWANCEstandard 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 ALLOWANCEsingle person £95.25 spouse or adult dependant (retirement) £57.05 over 80 age addition (retirement) £0.25 SEVERE DISABLEMENT ALLOWANCEbasic 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 PAYlower rate £123.06 earnings threshold £95.00 STATUTORY SICK PAYstandard 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 creditsWORKING 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) © Law Centre (NI) 2009
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