Guidance

A8/2018 (Revised) Housing Benefit: Uprating 2019-20

Updated 3 April 2019

Applies to England, Scotland and Wales

Who should read

All Housing Benefit staff

Action

For information

Revisions

We have made a number of revisions since this circular was originally issued on 11 December 2018.

Appendix B – Housing Benefit for people of State Pension Credit age

We have replaced all references to both ’65 and over’ with ‘attained pensionable age’.

All lines/amounts related to ’65 and under’ have been removed as follows:

Personal allowances Single claimant aged under 65	163.00	167.25
Lone parent aged under 65	163.00	167.25
Couple
One or both aged 60 or over but both under 65	248.80	255.25
Polygamous marriages
If the claimant is a member of a polygamous marriage and no members of the marriage have attained the age of 65
For the claimant and the other party to the marriage	248.80	255.25
For each additional spouse who is a member of the same household as the claimant	85.80	88.00

Appendix C / Annex 2

We have amended the following amount:

Disability Premium
Single	correct rate is £34.35 not 33.55

Appendix D

We have amended the following amount:

Personal Independence Payment
Mobility Component
Enhanced Rate	correct rate is £61.20 not £23.20

Appendix E – Non-social security payments and rates

Column headed ‘Change’ removed.

Guidance manual

The information in this circular does affect the content of the HB Guidance Manual and the HB/CTB Overpayments Guide.

HB Guidance Manual: Please annotate this circular number against paragraph A4 4.750, 4.900, A5 Annex A, BW3 Annex A and BP3 Annex A.

HB/CTB Overpayments Guide: Please annotate this circular number against paragraphs 4.260 – 4.264.

Queries

For technical content of this circular, contact
[email protected]

For distribution of this circular, contact
[email protected]

Introduction

1. In his written statement to Parliament on 23 November 2018, the Parliamentary Under Secretary of State for Family Support, Housing and Child Maintenance announced proposals for the social security benefit rates that will apply from April 2019.

2. This circular advises you of the rates so you can take the appropriate action. Note: At the time of writing, the Orders or regulations bringing the changes into effect are still subject to the appropriate Parliamentary process.

3. Any queries about the information contained in this circular should be emailed to [email protected]

Timing

4. In line with previous practice, the main Housing Benefit (HB) uprating will be introduced in advance of the setting of the main social security benefit rates. To coincide with the week in which many rents change, the 2019 uprating will take effect on:

• Monday 1 April 2019 for cases to which HB 2006 Regulation 79(3)(a)(i) (for Working Age customers) and HB (SPC) 2006 Regulation 59(3)(a)(i) (for people who have attained the qualifying age for Pension Credit) applies, when rent is paid monthly or at any interval which is not a week or multiples of a week
• Monday 1 April 2019 for cases to which HB 2006 Regulation 79(3)(a)(ii) (for working age customers) and HB (SPC) 2006 Regulation 59(3)(a)(ii) (for people who have attained the qualifying age for Pension Credit) applies, when rent is paid on a weekly basis (or multiple of a week).

Uprating of income-related social security benefits

5. The main points are:

• the basic State Retirement Pension and the full rate of the new State Retirement Pension are being uprated by 2.6% in line with the government’s ’triple lock’ commitment
• the Standard Minimum Guarantee in Pension Credit is being increased by 2.6% (average weekly earnings (AWE)). The Savings Credit maximum is increased by 2.4% (Consumer Prices Index (CPI).
• premiums paid to pensioner recipients of working age benefits will continue to be uprated to match Pension Credit rates
• premiums paid to disabled people receiving working age benefits and to Employment and Support Allowance claimants in the Support Group, will increase in 2019-20 as CPI was 2.4% in September 2018.
• Working Age benefits (main rates), including the main elements of Universal Credit and HB personal allowances, will remain at the 2015-16 rates as they are frozen for 4 years

Uprating of non-income related social security benefits

6. The higher and middle rate invalidity allowances and age additions payable with Incapacity Benefit (IB) will be increased from April 2019.

Uprating of social security benefits: general

7. The following Regulations allow you to take account of these rates on 1 April as appropriate:

• HB 2006 Regulations 42(8) and 79(3)
• HB (SPC) 2006 Regulations 41(9), 41(10) and 59(3)
• Associated guidance is set out in HB/CTB Guidance Manual at BP2 P2.790

8. There is no provision in regulations to uprate a claimant’s social security benefit other than by using the correct amount. Most claimants will know their rates of benefit well before April each year.

9. We are aware that many local authorities’ (LAs’) IT systems apply a percentage increase to uprate income from other social security benefits in the assessment of HB. In previous years we have advised that this method should, in most cases, produce accurate results; providing the LA has satisfied itself as to the accuracy of its method, it should be able to meet its duty to make proper determinations.

10. However, given the fact that in recent years some of the components paid in addition to the main rates of some benefits and the main rates themselves have been uprated by different indices, LAs should consider carefully whether applying standard percentages will result in correct determinations.

11. LAs should also take into account that specific Automated Transfers to LA Systems (ATLAS) uprating notifications are issued for all benefits on the Customer Information System except for:

• Attendance Allowance
• Disability Living Allowance
• Personal Independence Payment
• Armed Forces Independence Payment
• Carer’s Allowance
• State Retirement Pension
• Incapacity Benefit
• Severe Disability Allowance
• Bereavement Benefits
• Widow’s Benefit

12. Should an LA decide to apply a percentage increase to uprate income, as a minimum, any information subsequently received via ATLAS should be compared with existing LA system data to ensure it matches.

Tax credits

13. Any changes to Working Tax Credit and Child Tax Credit (see Appendix E: Annex 1) will be effective from 6 April 2019 in line with the start of the new tax year.

14. ATLAS will notify tax credit information to LAs. All the current and new tax credit rates can be found on www.GOV.UK

War Pensions

15. The new rates for War Pensions are not yet available and details of the new rates will be issued via a separate circular once the Veterans UK release the figures.

Specific points of interest

Non-dependant deductions in HB

16. The deduction and income bands for 2019-20 are at Appendices A and B.

Rates remaining unchanged

17. The majority of rates within HB will remain unchanged.

Disregards in HB which remain unchanged

18. The childcare disregards in HB in line with Working Tax Credit weekly equivalents, remain at:

• £175.00 for one child
• £300.00 for two or more children

19. The additional earnings disregard in HB that can be applied to those entitled to Working Tax Credit remains at £17.10. See HB Guidance manual BW2 paragraphs BW2.132-2.140.

Deductions for ineligible fuel charges

20. The CPI for fuel and lighting in September 2018 was 8.0% and the government has decided to increase the rates for statutory fuel deductions from HB for 2019-20. The rates for statutory fuel deductions are shown in Appendix A.

One room rate deduction

21. The formula for the one room rate deduction is set out in HB Regulations 2006 at Schedule 1, part 2, paragraph 6(2)(a) to (d) and (3). Sub-paragraph (3) states the ineligible amount for service charges when the accommodation consists of only one room shall be one half of the aggregate of the amounts specified in sub-paragraph (2)(a), (b) and (c), see Appendices A and B.

State Pension Credit: maximum Savings Credit

22. The amount of the maximum Savings Credit will be £13.72 for a single person and £15.35 for a couple. These figures cannot be used to calculate a likely Savings Credit entitlement from April 2019. Savings Credit is calculated on an individual basis, using the income and capital of that person. In addition, HB (SPC) Regulation 27 states that the Pension Service calculation of income, capital and Savings Credit must be used.

National Insurance contribution rates

23. A full set of rates for 2019-20 can be found on www.GOV.UK

Universal Credit

24. Universal Credit is assessed and paid on a monthly basis. Most Universal Credit rates in 2019/20 will remain the same as the 2016-17 rates. The rates can be found in Appendix C, Annex 5.

Establishing eligible rent

25. The calculation of eligible rent for a claimant renting in the social and private sectors is not affected by this circular or by the uprating of benefits overall. It continues to subject to the rules in Part 3 of the HB Regulations 2006 and Part 3 of the HB (SPC) Regulations 2006.

Appendix A

Housing Benefit for people of working age

Housing Benefit rates for people who have not reached the qualifying age for State Pension Credit	April 2018 £ Weekly	April 2019 £ Weekly
Personal Allowances
Single
16 to 24	57.90	57.90
25 or over	73.10	73.10
Any age - entitled to main phase rate Employment and Support Allowance (ESA)	73.10	73.10
Lone parent
Under 18	57.90	57.90
18 or over	73.10	73.10
Any age - entitled to main phase rate ESA	73.10	73.10
Couple
Both under 18	87.50	87.50
One or both over 18	114.85	114.85
Any age - entitled to main phase rate ESA	114.85	114.85
Polygamous marriages
If the claimant is a member of a polygamous marriage and no members of the marriage have attained the age of 60
For the claimant and the other party to the marriage	114.85	114.85
For each additional spouse who is a member of the same household as the claimant	41.75	41.75
Dependent children
From birth to September following 16th birthday	66.90	66.90
From September following 16th birthday to day before 20th birthday	66.90	66.90
Premiums
Family Premium	17.45	17.45
Family Premium (lone parent rate)	22.20	22.20
Disability Premium
Single	33.55	34.35
Couple	47.80	48.95
Enhanced Disability Premium
Single rate	16.40	16.80
Couple rate	23.55	24.10
Disabled child rate	25.48	26.04
Severe Disability Premium
Single	64.30	65.85
Couple (one qualifies)	64.30	65.85
Couple (both qualify)	128.60	131.70
Disabled Child Premium	62.86	64.19
Carer Premium	36.00	36.85
Components ESA income related (IR) and ESA (contribution-based)
Work-related activity component	29.05	29.05
Support component	37.65	38.55
Deductions
Non-dependant deductions
Aged under 25 and on Income Support (IS) or income-based Jobseeker’s Allowance (JSA(IB)) or ESA(IR) which does not include an amount for the support component or work-related activity component or UC where the award is calculated on the basis that the non-dependant does not have any earned income	Nil	Nil
Aged 25 or over and on IS or JSA(IB), or aged 18 or over and not in remunerative work	15.25	15.60
In receipt of main phase ESA(IR)	15.25	15.60
In receipt of Pension Credit	Nil	Nil
Aged over 18 or over and in remunerative work
- gross income: less than £143	15.25	15.60
- gross income: £143 to £208.99	35.00	35.85
- gross income: £209 to £271.99	48.05	49.20
- gross income: £272 to £362.99	78.65	80.55
- gross income: £363 to £450.99	89.55	91.70
- gross income: £451 and above	98.30	100.65
Fuel deductions
Heating	30.30	32.70
Hot water	3.50	3.80
Lighting	2.40	2.60
Cooking	3.50	3.80
All fuel	39.70	42.90
Fuel deductions one room
Heating and hot water and/or lighting	18.10	19.55
Cooking	3.50	3.80
Amounts ineligible for meals
Three or more meals a day
Single claimant	27.90	28.55
Each person in family aged 16 or over	27.90	28.55
Each child under 16	14.15	14.50
Less than 3 meals a day
Single claimant	18.60	19.05
Each person in the family aged 16 or over	18.60	19.05
Each child under 16	9.35	9.55
Breakfast only - claimant and each member of family	3.45	3.55
Disregards
Childcare charges	175.00	175.00
Childcare charges (2 or more children)	300.00	300.00
Additional earnings	17.10	17.10
Income from sub-tenants	20.00	20.00
Permitted earnings - higher	125.50	131.50
Permitted earnings - lower	20.00	20.00
Recovery of overpayments
Non-fraudulent overpayments	11.10	11.10
Fraudulent overpayments	18.50	18.50
Direct Earnings Attachment Amount deducted by employer using legislative rates in the tables
Capital limits
Upper limit	16,000	16,000
Lower limit	6,000	6,000

Appendix B

Housing Benefit for people of State Pension Credit age

Housing Benefit rates for people who have reached the qualifying age for State Pension Credit	April 2018 £ Weekly	April 2019 £ Weekly
Personal Allowances
Single claimant who has attained pensionable age	176.40	181.00
Lone parent who has attained pensionable age	176.40	181.00
Couple
One member or both members who have attained pensionable age	263.80	270.60
Polygamous Marriages
If the claimant is a member of a polygamous marriage and one or more of the members of the marriage have attained pensionable age
For the claimant and the other party to the marriage	263.80	270.60
For each additional spouse who is a member of the same household as the claimant	87.40	89.60
Dependent children
From birth to September following 16th birthday	66.90	66.90
From September following 16th birthday to day before 20th birthday	66.90	66.90
Premiums
Family Premium	17.45	17.45
Severe Disability Premium
Single	64.30	65.85
Couple (one qualifies)	64.30	65.85
Couple (both qualify)	128.60	131.70
Enhanced Disability Premium
Disabled child rate	25.48	26.04
Disabled Child Premium	62.86	64.19
Carer Premium	36.00	36.85
Non-dependant deductions
Aged under 25 and on Income Support (IS) or income-based Jobseeker’s Allowance (JSA(IB)) or ESA(IR) which does not include an amount for the support component or work-related activity component or UC where the award is calculated on the basis that the non-dependant does not have any earned income	Nil	Nil
Aged 25 or over and on IS or JSA(IB) or aged over 18 or over and not in remunerative work	15.25	15.60
In receipt of main phase ESA(IR)	15.25	15.60
In receipt of State Pension Credit	Nil	Nil
Aged 18 or over and in remunerative work
gross income: less than £143	15.25	15.60
gross income: £143 to £208.99	35.00	35.85
gross income: £209 to £271.99	48.05	49.20
gross income: £272 to £362.99	78.65	80.55
gross income: £363 to £450.99	89.55	91.70
gross income: £451 and above	98.30	100.65
Fuel deductions
Heating	30.30	32.70
Hot water	3.50	3.80
Lighting	2.40	2.60
Cooking	3.50	3.80
All fuel	39.70	42.90
Fuel deductions for one room
Heating, hot water and/or lighting	18.10	19.55
Cooking	3.50	3.80
Amounts ineligible for meals
Three or more meals a day
Single claimant	27.90	28.55
Each person in family aged 16 or over	27.90	28.55
Each child under 16	14.15	14.50
Less than 3 meals a day
Single claimant	18.60	19.05
Each person in family aged 16 or over	18.60	19.05
Each child under 16	9.35	9.55
Breakfast only - claimant and each member of family	3.45	3.55
Disregards
Childcare charges	175.00	175.00
Childcare charges (2 or more children)	300.00	300.00
Additional earnings disregard	17.10	17.10
Income from subtenants	20.00	20.00
Permitted earnings - higher	125.50	131.50
Permitted earnings - lower	20.00	20.00
Recovery of Overpayments
Standard Rate (Non-fraud debt)	11.10	11.10
Maximum Rate (Fraud classified debt)	18.50	18.50
Capital limits
Upper limit – State Pension Credit guarantee credit NOT in payment	16,000	16,000
Upper limit – State Pension Credit guarantee credit in payment	No limit	No limit
Lower limit – above the qualifying age for State Pension Credit	10,000	10,000

Appendix C/Annex 1

Income Support rates	April 2018 £ Weekly	April 2019 £ Weekly
Personal Allowances
Single
Under 25	57.90	57.90
Aged 25 or over	73.10	73.10
Lone parent
Under 18	57.90	57.90
Aged 18 or over	73.10	73.10
Couple
Both under 18	57.90	57.90
Both under 18 - higher rate (for example, with responsibility for a child)	87.50	87.50
One under 18, one 18 to 24	57.90	57.90
One under 18, one aged 25 or over	73.10	73.10
Both 18 or over	114.85	114.85
Dependent children
Birth to September following 16th birthday	66.90	66.90
From September following 16th birthday to day before 20th birthday	66.90	66.90
Premiums
Family Premium	17.45	17.45
Family Premium (lone parent rate)	17.45	17.45
Pensioner Premium (couples only)	133.95	140.40
Disability Premium
Single	33.55	34.35
Couple	47.80	48.95
Enhanced Disability Premium
Single	16.40	16.80
Couple	23.55	24.10
Disabled child rate	25.48	26.04
Severe Disability Premium
Single	64.30	65.85
Couple (one qualifies)	64.30	65.85
Couple (both qualify)	128.60	131.70
Disabled child premium	62.86	64.19
Carer Premium	36.00	36.85
Capital limits
Upper	16,000	16,000
Lower	6,000	6,000

Appendix C/Annex 2

Jobseeker’s Allowance rates	April 2018 £ Weekly	April 2019 £ Weekly
Contribution-based Jobseeker’s Allowance
Personal Rates
Under 25	57.90	57.90
Aged 25 or over	73.10	73.10
Income-based Jobseeker’s Allowance
Personal Allowances
Single
Under 25	57.90	57.90
Aged 25 or over	73.10	73.10
Lone parent
Under 18	57.90	57.90
18 or over	73.10	73.10
Couple
Both under 18	57.90	57.90
Both under 18 – higher rate (for example with responsibility for a child)	87.50	87.50
One under 18, one 18 to 24	57.90	57.90
One under 18, one aged 25 or over	73.10	73.10
Both 18 or over	114.85	114.85
Dependent children
Birth to September following 16th birthday	66.90	66.90
From September following 16th birthday to day before 20th birthday	66.90	66.90
Premiums
Family Premium	17.45	17.45
Family Premium (lone parent rate)	17.45	17.45
Pensioner Premium
Single	89.90	94.15
Couple	133.95	140.40
Disability Premium
Single	33.55	34.35
Couple	47.80	48.95
Enhanced Disability Premium
Single	16.40	16.80
Couple	23.55	24.10
Disabled child rate	25.48	26.04
Severe Disability Premium
Single	64.30	65.85
Couple (one qualifies)	64.30	65.85
Couple (both qualify)	128.60	131.70
Disabled child premium	62.86	64.19
Carer Premium	36.00	36.85
Capital limits
Upper	16,000	16,000
Lower	6,000	6,000

Appendix C/Annex 3

Employment and Support Allowance rates	April 2018 £ Weekly	April 2019 £ Weekly
Personal Allowances
Single
Under 25 and in Assessment Phase	57.90	57.90
Aged 25 or over	73.10	73.10
Any age and in Main Phase	73.10	73.10
Lone parent
Aged under 18 and in Assessment Phase	57.90	57.90
Aged 18 or over	73.10	73.10
Any age and in Main Phase	73.10	73.10
Couple
Both under 18 and in Assessment Phase	57.90	57.90
Both under 18 with responsibility for a child and in Assessment Phase	87.50	87.50
Both under 18 and in Main Phase	73.10	73.10
Both under 18 with responsibility for a child and in Main Phase	114.85	114.85
One 18 or over and the other while under 18, also satisfies certain conditions	114.85	114.85
Both 18 or over	114.85	114.85
Claimant under 25 and in Assessment Phase and partner under 18	57.90	57.90
Claimant 25 or over and in Assessment Phase and partner under 18	73.10	73.10
Claimant in Main Phase and partner under 18	73.10	73.10
Premiums
Carer Premium	36.00	36.85
Enhanced Disability Premium
Single	16.40	16.80
Couple	23.55	24.10
Pensioner Premium
Single and in Assessment Phase	89.90	94.15
Single, entitled to work-related activity component	60.85	65.10
Single, entitled to support component	52.25	55.60
Couple, and in Assessment Phase	133.95	140.40
Couple, entitled to work-related activity component	104.90	111.35
Couple, entitled to support component	96.30	101.85
Severe Disability Premium
Single	64.30	65.85
Couple (one qualifies)	64.30	65.85
Couple (both qualify)	128.60	131.70
Components
Work-related activity component	29.05	29.05
Support component	37.65	38.55

Capital limits
Upper	16,000	16,000
Lower	6,000	6,000

Appendix C/Annex 4

State Pension Credit Rates	April 2018 £ Weekly	April 2019 £ Weekly
Standard Guarantee Credit
Single	163.00	167.25
Couple	248.80	255.25
Additional amount for severe disability
Single	64.30	65.85
Couple (one qualifies)	64.30	65.85
Couple (both qualify)	128.60	131.70
Polygamous marriages
Amount for claimant and first spouse	248.80	255.25
Amount for additional spouse	85.80	88.00
Additional amount for Carers (Carer Premium)	36.00	36.85
Savings credit
Threshold – single	140.67	144.38
Threshold – couple	223.82	229.67
Maximum – single	13.40	13.72
Maximum – couple	14.99	15.35

Appendix C/Annex 5

Universal Credit Rates	April 2018 £ Assessment period	April 2019 £ Assessment period
Standard Allowance / Element
Single
Under 25	251.77	251.77
25 or over	317.82	317.82
Couple
Both under 25	395.20	395.20
One or both 25 or over	498.89	498.89
Child element
First child	277.08	277.08
Second or subsequent child	231.67	231.67
Additional amount for disabled child or qualifying young person
Lower rate	126.11	126.11
Higher rate	383.86	392.08
Limited capability for work / limited capability for work and work-related activity elements
Limited capability for work	126.11	126.11
Limited capability for work and work-related activity	328.32	336.20
Non-dependants’ housing cost contributions	72.16	73.89
Carer Element	156.45	160.20

Appendix D

Other contributory and non-contributory social security rates	April 2018 £ Weekly	April 2019 £ Weekly
Attendance Allowance
Higher rate	85.60	87.65
Lower rate	57.30	58.70
Bereavement Benefits
Widowed Parent’s Allowance	117.10	119.90
Bereavement Allowance
Standard Rate	117.10	119.90
Age-related rate
Age 54	108.90	111.51
Age 53	100.71	103.11
Age 52	92.51	94.72
Age 51	84.31	86.33
Age 50	76.12	77.94
Age 49	67.92	69.54
Age 48	59.72	61.15
Age 47	51.52	52.76
Age 46	43.33	44.36
Age 45	35.13	35.97
Bereavement Support Payment
Lump sum
Higher rate	3,500	3,500
Lower rate	2,500	2,500
Monthly payments
Higher rate	350.00	350.00
Lower rate	100.00	100.00
Carer’s Allowance
Standard rate	64.60	66.15
Dependency increase	38.00	38.90
Disability Living Allowance
Care component
Higher rate	85.60	87.65
Middle rate	57.30	58.70
Lower rate	22.65	23.20
Mobility component
Higher rate	59.75	61.20
Lower rate	22.65	23.20
Incapacity Benefit
Long term Incapacity Benefit
Single	109.60	112.25
Spouse or adult dependant (where appropriate)	63.65	65.20
Short term Incapacity Benefit (under pension age)
Lower rate	82.65	84.65
Higher rate	97.85	100.20
Spouse or adult dependant (where appropriate)	49.60	50.80
Short-term Incapacity Benefit (over pension age)
Lower rate	105.15	107.65
Higher rate	109.60	112.25
Spouse or adult dependant (where appropriate)	61.30	62.75
Increase of long-term Incapacity Benefit for age
Higher rate	11.60	11.90
Lower rate	6.45	6.60
Invalidity Allowance (transitional) for Incapacity Benefit recipients
Higher rate	11.60	11.90
Middle rate	6.45	6.60
Lower rate	6.45	6.60
Industrial Death Benefit
Widow’s Pension
Higher rate	125.95	129.20
Lower rate	37.79	38.76
Widower’s pension	125.95	129.20
Industrial Injuries Disablement Benefit
Disablement Benefit (100% assessment)	174.80	179.00
Unemployability supplement	108.05	110.65
Reduced earnings allowance (maximum)	69.92	71.60
Maternity Allowance
Standard Rate	145.18	148.68
Threshold	30.00	30.00
Personal Independence Payment
Daily Living Component
Standard Rate	57.30	58.70
Enhanced Rate	85.60	87.65
Mobility component
Standard rate	22.65	23.20
Enhanced rate	59.75	61.20
Severe Disablement Allowance
Basic rate	77.65	79.50
Spouse or other adult dependant (where appropriate)	38.20	39.10
Age-related additions
Higher rate	11.60	11.90
Middle rate	6.45	6.60
Lower rate	6.45	6.60
State Retirement Pension
Category A or B (Single Person)	125.95	129.20
Category B (lower) - spouse or civil partner’s insurance	75.50	77.45
Category C (higher) or Category D non-contributory	75.50	77.45
Additional State Pension - rate may vary	3.00%	2.40%
Increments to:
Basic State Pension	3.00%	2.40%
Additional State Pension	3.00%	2.40%
Graduated Retirement Benefit	3.00%	2.40%
Inheritable lump sum	3.00%	2.40%
Addition at age 80	0.25	0.25
Adult dependency increase for spouse or person looking after children	68.35	70.00
Increase in respect of long-term incapacity for age:	3.00%	2.40%
Higher rate	22.35	22.90
Lower rate	11.25	11.50
Invalidity Allowance (transitional)
Higher rate	22.35	22.90
Middle rate	14.40	14.70
Lower rate	7.20	7.35
New State Pension	164.35	168.60
Statutory Adoption Pay
Earnings threshold	116.00	118.00
Standard rate	145.18	148.68
Statutory Maternity Pay
Earnings threshold	116.00	118.00
Standard rate	145.18	148.68
Statutory Paternity Pay
Earnings threshold	116.00	118.00
Standard rate	145.18	148.68
Statutory Shared Parental Pay
Earnings threshold	116.00	118.00
Standard rate	145.18	148.68
Statutory Sick Pay
Earnings threshold	116.00	118.00
Standard rate	92.05	94.25

Appendix E

Non-social security payments and rates

Working Tax Credit, Child Tax Credit, Child Benefit and Guardian’s Allowance rates

£ per year (unless stated)	2018-2019	2019-2020
Working Tax Credit
Basic element	1,960	1,960
Couple and lone parent element	2,010	2,010
Thirty Hour element	810	810
Disabled worker element	3,090	3,165
Severe disability element	1,330	1,365
Childcare element of Working Tax Credit
Maximum eligible cost of one child (per week)	175	175
Maximum eligible cost for two or more children (per week)	300	300
Percentage of eligible costs covered	70%	70%
Child Tax Credit
Family element	545	545
Child element	2,780	2,780
Disabled child element	3,275	3,355
Severely disabled child element	4,600	4,715
Income thresholds and withdrawal rates
Income threshold	6,420	6,420
Withdrawal rate (per cent %)	41%	41%
Threshold for those entitled to Child Tax Credit only	16,105	16,495
Income rise disregard	2,500	2,500
Income fall disregard	2,500	2,500
Child Benefit (weekly)
Eldest /only child	20.70	20.70
Other children	13.70	13.70
Guardian’s Allowance (weekly)	17.20	17.60