Guidance

A1/2023: Housing Benefit uprating for the financial year ending March 2024

Updated 4 January 2024

Who should read

All Housing Benefit staff

Action

For information

Subject

Housing Benefit uprating for the financial year ending March 2024

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

You can get extra copies of this circular/copies of previous circulars.

For queries about the general or technical content of this circular, contact: [email protected]

If you need to ask about the distribution of this circular, contact: [email protected]

Crown Copyright 2023
Recipients may freely reproduce this circular.

Introduction

1. In his written statement to Parliament on 17 November 2022, the Secretary of State for the Department for Work and Pensions (DWP) announced proposals for the social security benefit rates which will apply from April 2023.

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 2023 uprating will take effect on:

  • Saturday 1 April 2023 for cases to which regulation 79(3)(a)(i) of the Housing Benefit Regulations 2006 (for Working Age customers) and regulation 59(3)(a)(i) of the Housing Benefit (Persons who have attained the qualifying age for state pension credit) Regulations 2006 (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 3 April 2023 for cases to which regulation 79(3)(a)(ii) of the Housing Benefit Regulations 2006 (for Working Age customers) and regulation 59(3)(a)(ii) of the Housing Benefit (Persons who have attained the qualifying age for state pension credit) Regulations 2006 (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)

5. The main points are:

  • the basic State Retirement Pension and the full rate of the new State Retirement Pension are being uprated by 10.1% in line with the Consumer Prices Index (CPI) in the financial year ending (FYE) March 2024
  • the Standard Minimum Guarantee in Pension Credit is being increased by 10.1% this year to match the cash increase in the basic State Pension. The Savings Credit maximum is increased by CPI at 10.1% in FYE March 2024
  • 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 by CPI at 10.1% in FYE March 2024
  • Working Age benefits (main rates and certain premiums and additions), including the CPI at 10.1% from April 2023

6. The higher and middle rate invalidity allowances and age additions payable with Incapacity Benefit (IB) will be increased from April 2023.

Uprating of social security benefits: general

7. The following regulations allow you to take account of these rates on 1 April 2023 as appropriate:

1. Regulations 42(8) and 79(3) of the Housing Benefit Regulations 2006
2. Regulations 41(9), 41(10) and 59(3) of the Housing Benefit (Persons who have attained the qualifying age for state pension credit) Regulations 2006.

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 (CIS) 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.

13. From December 2019, LAs have had the facility to use the automation of the Pensions Strategy Computer System (PSCS) uprating process. This allows LAs to use an Application Programme Interface (API) to look up the PSCS benefit amount when needed and removes the requirement for LAs to manually apply the uprating increase to the PSCS amount when conducting their yearly uprating review of claimants’ HB claims as the uprating process can be automated.

Tax Credits

14. Any changes to Working Tax Credit and Child Tax Credit (see Appendix E: Annex 1) will be effective from 6 April 2023 in line with the start of the new tax year.

15. ATLAS will notify tax credit information to LAs. All the current and new tax credit rates will available on www.gov.uk from April 2023.

War Pensions

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

Specific points of interest

Non-dependant deductions in HB

17. The deduction and income bands will increase for the FYE March 2024 and can be found at Appendices A and B.

Disregards in HB which remain unchanged

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

a. £175.00 for one child
b. £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 is £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 2022 was 70.1% and the government has decided to freeze the rates for statutory fuel deductions from HB for the FYE March 2024. 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 (c) 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 £15.94 for a single person and £17.84 for a couple. These figures cannot be used to calculate a likely Savings Credit entitlement from April 2023. 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 the FYE March 2024 will be available on www.gov.uk from 6 April 2023.

Establishing eligible rent

24. 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 Housing Benefit 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 2022 (£ Weekly) April 2023 (£ Weekly)
Personal Allowances    
Single    
16 to 24 61.05 67.20
25 or over 77.00 84.80
Any age - entitled to main phase rate Employment and Support Allowance (ESA) 77.00 84.80
Lone parent    
Under 18 61.05 67.20
18 or over 77.00 84.80
Any age - entitled to main phase rate ESA 77.00 84.80
Couple    
Both under 18 92.20 101.50
One or both over 18 121.05 133.30
Any age - entitled to main phase rate ESA 121.05 133.30
Polygamous marriages    
If the claimant is a member of a polygamous marriage and no members of the marriage have attained pensionable age    
For the claimant and the other party to the marriage 121.05 133.30
For each additional spouse who is a member of the same household as the claimant 44.05 48.50
Dependent children    
From birth to September following 16th birthday 70.80 77.78
From September following 16th birthday to day before 20th birthday 70.80 77.78
Premiums    
Family Premium 17.85 18.53
Family Premium (lone parent rate) 22.20 22.20
Disability Premium    
Single 36.20 39.85
Couple 51.60 56.80
Enhanced Disability Premium    
Single rate 17.75 19.55
Couple rate 25.35 27.90
Disabled child rate 27.44 30.17
Severe Disability Premium    
Single 69.40 76.40
Couple (one qualifies) 69.40 76.40
Couple (both qualify) 138.80 152.80
Disabled Child Premium 68.04 74.69
Carer Premium 38.85 42.75
Components ESA income related (IR) and ESA (contribution-based)    
Work-related activity component 30.60 33.70
Support component 40.60 44.70
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 16.45 18.10
In receipt of main phase ESA(IR) (any age) 16.45 18.10
In receipt of Pension Credit Nil Nil
Aged 18 or over and in remunerative work    
- gross income: less than £162 16.45 18.10
- gross income: £162 to £235.99 37.80 41.60
- gross income: £236 to £307.99 51.85 57.10
- gross income: £308 to £409.99 84.85 93.40
- gross income: £410 to £510.99 96.60 106.35
- gross income: £511 and above 106.05 116.75
Fuel deductions    
Heating 35.25 35.25
Hot water 4.10 4.10
Lighting 2.85 2.85
Cooking 4.10 4.10
All fuel 46.30 46.30
Fuel deductions one room    
Heating and hot water and/or lighting 21.10 21.10
Cooking 4.10 4.10
Amounts ineligible for meals    
Three or more meals a day    
Single claimant 30.10 33.15
Each person in family aged 16 or over 30.10 33.15
Each child under 16 15.25 16.80
Less than 3 meals a day    
Single claimant 20.05 22.10
Each person in the family aged 16 or over 20.05 22.10
Each child under 16 10.05 11.05
Breakfast only - claimant and each member of family 3.70 4.05
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 152.00 167.00
Permitted earnings – lower 20.00 20.00
Recovery of overpayments    
Non-fraudulent overpayments 11.55 12.75
Fraudulent overpayments 19.25 21.25
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 2022 (£ Weekly) April 2023 (£ Weekly)
Personal Allowances    
Single claimant who has attained pensionable age 197.10 217.00
Single claimant who has attained pensionable age on or after 1 April 2021 182.60 201.05
Lone parent who has attained pensionable age 197.10 217.00
Lone parent who has attained pensionable age on or after 1 April 2021 182.60 201.05
Couple    
One member or both members have attained pensionable age before 1 April 2021 294.90 324.70
Both members have attained pensionable age on or after 1 April 2021 278.70 306.85
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 before 1 April 2021    
For the claimant and the other party to the marriage 294.90 324.70
For each additional spouse who is a member of the same household as the claimant 97.80 107.70
If the claimant is a member of a polygamous marriage and all of the members of the marriage have attained pensionable age on or after 1 April 2021    
For the claimant and the other party to the marriage 278.70 306.85
For each additional spouse who is a member of the same household as the claimant 96.10 105.80
Dependent children    
From birth to September following 16th birthday 70.80 77.78
From September following 16th birthday to day before 20th birthday 70.80 77.78
Premiums    
Family Premium 17.85 18.53
Severe Disability Premium    
Single 69.40 76.40
Couple (one qualifies) 69.40 76.40
Couple (both qualify) 138.80 152.80
Enhanced Disability Premium    
Disabled child rate 27.44 30.17
Disabled Child Premium 68.04 74.69
Carer Premium 38.85 42.75
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 16.45 18.10
In receipt of main phase ESA(IR) (any age) 16.45 18.10 ​
In receipt of State Pension Credit Nil Nil
Aged 18 or over and in remunerative work    
- gross income: less than £162 16.45 18.10
- gross income: £162 to £235.99 37.80 41.60
- gross income: £236 to £307.99 51.85 57.10
- gross income: £308 to £409.99 84.85 93.40
- gross income: £410 to £510.99 96.60 106.35
- gross income: £511 and above 106.05 116.75
Fuel deductions    
Heating 35.25 35.25
Hot water 4.10 4.10
Lighting 2.85 2.85
Cooking 4.10 4.10
All fuel 46.30 46.30
Fuel deductions for one room    
Heating and hot water and/or lighting 21.10 21.10
Cooking 4.10 4.10
Amounts ineligible for meals    
Three or more meals a day    
Single claimant 30.10 33.15
Each person in family aged 16 or over 30.10 33.15
Each child under 16 15.25 16.80
Less than 3 meals a day    
Single claimant 20.05 22.10
Each person in the family aged 16 or over 20.05 22.10
Each child under 16 10.05 11.05
Breakfast only – claimant and each member of family 3.70 4.05
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 sub-tenants 20.00 20.00
Permitted earnings – higher 152.00 167.00
Permitted earnings – lower 20.00 20.00
Recovery of Overpayments    
Standard Rate (Non-fraud debt) 11.55 12.75
Maximum Rate (Fraud classified debt) 19.25 21.25
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

Income Support rates April 2022 £ weekly April 2023 £ weekly
Personal Allowances    
Single    
Under 25 61.05 67.20
Aged 25 or over 77.00 84.80
Lone parent    
Under 18 61.05 67.20
18 or over 77.00 84.80
Couple    
Both under 18 61.05 67.20
Both under 18 - higher rate (for example, with responsibility for a child) 92.20 101.50
One under 18, one 18 to 24 61.05 67.20
One under 18, one aged 25 or over 77.00 84.80
Both 18 or over 121.05 133.30
Dependent children    
From birth to September following 16th birthday 70.80 77.78
From September following 16th birthday to day before 20th birthday 70.80 77.78
Premiums    
Family Premium 17.85 18.53
Family Premium (lone parent rate) 17.85 18.53
Pensioner Premium (couples only) 157.65 173.55
Disability Premium    
Single 36.20 39.85
Couple 51.60 56.80
Enhanced Disability Premium    
Single rate 17.75 19.55
Couple rate 25.35 27.90
Disabled child rate 27.44 30.17
Severe Disability Premium    
Single 69.40 76.40
Couple (one qualifies) 69.40 76.40
Couple (both qualify) 138.80 152.80
Disabled Child Premium 68.04 74.69
Carer Premium 38.85 42.75
Capital limits    
Upper 16,000 16,000
Lower 6,000 6,000

Appendix C – Annex 2: Jobseeker’s Allowance rates

Jobseeker’s Allowance rates April 2022 £ weekly April 2023 £ weekly
Contribution-based Jobseeker’s Allowance    
Personal Rates    
Under 25 61.05 67.20
Aged 25 or over 77.00 84.80
Income-based Jobseeker’s Allowance    
Personal Allowances    
Single    
Under 25 61.05 67.20
Aged 25 or over 77.00 84.80
Lone parent    
Under 18 61.05 67.20
18 or over 77.00 84.80
Couple    
Both under 18 61.05 67.20
Both under 18 - higher rate (for example, with responsibility for a child) 92.20 101.50
One under 18, one 18 to 24 61.05 67.20
One under 18, one aged 25 or over 77.00 84.80
Both 18 or over 121.05 133.30
Dependent children    
From birth to September following 16th birthday 70.80 77.78
From September following 16th birthday to day before 20th birthday 70.80 77.78
Premiums    
Family Premium 17.85 18.53
Family Premium (lone parent rate) 17.85 18.53
Pensioner Premium    
Single 105.60 116.25
Couple 157.65 173.55
Disability Premium    
Single 36.20 39.85
Couple 51.60 56.80
Enhanced Disability Premium    
Single 17.75 19.55
Couple 25.35 27.90
Disabled child rate 27.44 30.17
Severe Disability Premium    
Single 69.40 76.40
Couple (one qualifies) 69.40 76.40
Couple (both qualify) 138.80 152.80
Disabled child premium 68.04 74.69
Carer Premium 38.85 42.75
Capital limits    
Upper 16,000 16,000
Lower 6,000 6,000

Appendix C – Annex 3: Employment and Support Allowance rates

Employment and Support Allowance rates April 2022 £ weekly April 2023 £ weekly
Personal Allowances    
Single    
Under 25 and in Assessment Phase 61.05 67.20
Aged 25 or over 77.00 84.80
Any age and in Main Phase 77.00 84.80
Lone parent    
Aged under 18 and in Assessment Phase 61.05 67.20
Aged 18 or over 77.00 84.80
Any age and in Main Phase 77.00 84.80
Couple    
Both under 18 and in Assessment Phase 61.05 67.20
Both under 18 with responsibility for a child and in Assessment Phase 92.20 101.50
Both under 18 and in Main Phase 77.00 84.80
Both under 18 with responsibility for a child and in Main Phase 121.05 133.30
One 18 or over and the other while under 18, also satisfies certain conditions 121.05 133.30
Both 18 or over 121.05 133.30
Claimant under 25 and in Assessment Phase and partner under 18 61.05 67.20
Claimant 25 or over and in Assessment Phase and partner under 18 77.00 84.80
Claimant in Main Phase and partner under 18 77.00 84.80
Premiums    
Carer Premium 38.85 42.75
Enhanced Disability Premium    
Single 17.75 19.55
Couple 25.35 27.90
Pensioner Premium    
Single and in Assessment Phase 105.60 116.25
Single, entitled to work-related activity component 75.00 82.55
Single, entitled to support component 65.00 71.55
Couple, and in Assessment Phase 157.65 173.55
Couple, entitled to work-related activity component 127.05 139.85
Couple, entitled to support component 117.05 128.85
Severe Disability Premium    
Single 69.40 76.40
Couple (one qualifies) 69.40 76.40
Couple (both qualify) 138.80 152.80
Components    
Work-related activity component 30.60 33.70
Support component 40.60 44.70
Capital limits    
Upper 16,000 16,000
Lower 6,000 6,000

Appendix C – Annex 4: State Pension Credit rates

State Pension Credit rates April 2022 £ weekly April 2023 £ weekly
Standard Guarantee Credit    
Single 182.60 201.05
Couple 278.70 306.85
Additional amount for severe disability    
Single 69.40 76.40
Couple (one qualifies) 69.40 76.40
Couple (both qualify) 138.80 152.80
Polygamous marriages    
Amount for claimant and first spouse 278.70 306.85
Amount for additional spouse 96.10 105.80
Additional amount for Carers (Carer Premium) 38.85 42.75
Savings credit    
Threshold – single 158.47 174.49
Threshold – couple 251.70 277.12
Maximum – single 14.48 15.94
Maximum – couple 16.20 17.84
Dependent children    
First child born before 1 April 2017 66.85 72.31
Subsequent children 56.35 61.88
Disabled child    
Lower rate 30.58 33.67
Higher rate 95.48 104.86

Appendix C – Annex 5: Universal Credit rates (monthly rates)

UC rates (monthly rates) April 2022 £ weekly April 2023 £ weekly
Standard Allowance / Element    
Single    
Under 25 265.31 292.11
25 or over 334.91 368.74
Couple    
Both under 25 416.45 458.51
One or both 25 or over 525.72 578.82
Child element    
First child (born before 6 April 2017) 290.00 315.00
First child (born on or after 6 April 2017) / Second or subsequent child 244.58 269.58
Additional amount for disabled child or qualifying young person    
Lower rate 132.89 146.31
Higher rate 414.88 456.89
Limited capability for work / limited capability for work and work-related activity elements    
Limited capability for work 132.89 146.31
Limited capability for work and work-related activity 354.28 390.06
Non-dependants’ housing cost contributions 77.87 85.73
Carer Element 168.81 185.86

Appendix D: Other contributory and non-contributory social security rates

Other contributory and non-contributory social security rates April 2022 £ weekly April 2023 £ weekly
Attendance Allowance    
Higher rate 92.40 101.75
Lower rate 61.85 68.10
Bereavement Benefits    
Widowed Parent’s Allowance 126.35 139.10
Bereavement Allowance    
Standard Rate 126.35 139.10
Age-related rate    
Age 54 117.51 129.36
Age 53 108.66 119.63
Age 52 99.82 109.89
Age 51 90.97 100.15
Age 50 82.13 90.42
Age 49 73.28 80.68
Age 48 64.44 70.94
Age 47 55.59 61.20
Age 46 46.75 51.47
Age 45 37.91 41.73
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 69.70 76.75
Disability Living Allowance    
Care component    
Higher rate 92.40 101.75
Middle rate 61.85 68.10
Lower rate 24.45 26.90
Mobility component    
Higher rate 64.50 71.00
Lower rate 24.45 26.90
Incapacity Benefit    
Long-term Incapacity Benefit    
Single 118.25 130.20
Spouse or adult dependant (where appropriate) 68.70 75.65
Short term Incapacity Benefit (under pension age)    
Lower rate 89.25 98.25
Higher rate 105.55 116.20
Spouse or adult dependant (where appropriate) 53.50 58.90
Short-term Incapacity Benefit (over pension age)    
Lower rate 113.45 124.90
Higher rate 118.25 130.20
Spouse or adult dependant (where appropriate) 66.10 72.80
Increase of long-term Incapacity Benefit for age    
Higher rate 12.55 13.80
Lower rate 6.95 7.65
Invalidity Allowance (transitional) for Incapacity Benefit recipients    
Higher rate 12.55 13.80
Middle rate 6.95 7.65
Lower rate 6.95 7.65
Industrial Death Benefit    
Widow’s Pension    
Higher rate 141.85 156.20
Lower rate 42.56 46.86
Widower’s pension 141.85 156.20
Industrial Injuries Disablement Benefit    
Disablement Benefit (100% assessment) 188.60 207.60
Unemployability supplement 116.60 128.40
Reduced earnings allowance (maximum) 75.44 83.04
Maternity Allowance    
Standard Rate 156.66 172.48
Threshold 30.00 30.00
Personal Independence Payment    
Daily Living Component    
Standard Rate 61.85 68.10
Enhanced Rate 92.40 101.75
Mobility component    
Standard rate 24.45 26.90
Enhanced rate 64.50 71.00
Severe Disablement Allowance    
Basic rate 83.75 92.20
Spouse or other adult dependant (where appropriate) 41.20 45.35
Age-related additions    
Higher rate 12.55 13.80
Middle rate 6.95 7.65
Lower rate 6.95 7.65
Old State Pension    
Category A or B (Single Person) 141.85 156.20
Category B (lower) – spouse or civil partner’s insurance 85.00 93.60
Category C (higher) or Category D non-contributory 85.00 93.60
Additional State Pension – rate may vary 3.10% 10.10%
Increments to:    
Basic State Pension 3.10% 10.10%
Additional State Pension 3.10% 10.10%
Graduated Retirement Benefit 3.10% 10.10%
Inheritable lump sum 3.10% 10.10%
Addition at age 80 0.25 0.25
Increase in respect of long-term incapacity for age: 3.10% 10.10%
Higher rate 24.15 26.60
Lower rate 12.10 13.30
Invalidity Allowance (transitional)    
Higher rate 24.15 26.60
Middle rate 15.50 17.10
Lower rate 7.75 8.55
New State Pension (full rate) 185.15 203.85
Statutory Adoption Pay    
Earnings threshold 123.00 123.00
Standard rate 156.66 172.48
Statutory Maternity Pay    
Earnings threshold 123.00 123.00
Standard rate 156.66 172.48
Statutory Paternity Pay    
Earnings threshold 123.00 123.00
Standard rate 156.66 172.48
Statutory Shared Parental Pay    
Earnings threshold 123.00 123.00
Standard rate 156.66 172.48
Statutory Parental Bereavement Pay    
Earnings threshold 123.00 123.00
Standard rate 156.66 172.48
Statutory Sick Pay    
Earnings threshold 123.00 123.00
Standard rate 99.35 109.40

Appendix E: Non-social security payments and rates

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

Working Tax Credit, Child Tax Credit, Child Benefit and Guardian’s Allowance rates 2022-2023 £ a year (unless stated) 2023-2024 £ a year (unless stated)
Working Tax Credit    
Basic element 2,070 2,280
Couple and lone parent element 2,125 2,340
Thirty Hour element 860 950
Disabled worker element 3,345 3,685
Severe disability element 1,445 1,595
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 2,935 3,235
Disabled child element 3,545 3,905
Severely disabled child element 4,975 5,480
Income thresholds and withdrawal rates    
Income threshold 6,770 7,455
Withdrawal rate (percent %) 41% 41%
Threshold for those entitled to Child Tax Credit only 17,005 18,725
Income rise disregard 2,500 2,500
Income fall disregard 2,500 2,500
Child Benefit (weekly)    
Eldest / only child 21.80 24.00
Other children 14.45 15.90
Guardian’s Allowance (weekly) 18.55 20.40