Guidance

A11/2021: Housing Benefit uprating for the financial year ending March 2023

Updated 31 January 2022

Who should read

All Housing Benefit (HB) staff

Action

For information

Subject

Housing Benefit uprating for the financial year ending March 2023

Revisions

We apologise for any inconvenience caused but this circular is being reissued as the original contained an error:

Appendix C: Employment and Support Allowance rates

• components – Support Component from £40.06 to £40.60

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

Extra copies of this circular/copies of previous circulars can be found at Housing Benefit for local authorities: adjudication circulars.

• about the general or technical content of this circular, contact housing.policyenquiries@dwp.gov.uk
• distribution of this circular, contact lawelfare.correspondence@dwp.gov.uk

Introduction

1. In her written statement to Parliament on 25 November 2021, the Secretary of State for Work and Pensions announced proposals for the social security benefit rates which will apply from April 2022.

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 housing.policyenquiries@dwp.gov.uk

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 2022 uprating will take effect on:

• Friday 1 April 2022 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 4 April 2022 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)

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 3.1% in line with the Consumer Prices Index (CPI) in the financial year ending (FYE) March 2023
• the Standard Minimum Guarantee in Pension Credit is being increased by 3.1% this year to match the cash increase in the basic State Pension. The Savings Credit maximum is increased by CPI at 3.1% in FYE March 2023
• 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 3.1% in FYE March 2023
• Working Age benefits (main rates and certain premiums and additions), including the CPI at 3.1% from April 2022

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 2022.

Uprating of social security benefits: general

7. The following regulations allow you to take account of these rates on 1 April 2022 as appropriate:

a. Regulations 42(8) and 79(3) of the Housing Benefit Regulations 2006
b. 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.

14. This solution is available for all LAs that are live with CIS Interest Automation and completed the connectivity and testing for the PSCS solution. LAs IT software suppliers provide the full guidance. However, if you require further information regarding the new PSCS solution, you should email lawelfare.ladsdeliveryteam@dwp.gov.uk

Tax Credits

15. Any changes to Working Tax Credit and Child Tax Credit (see Appendix E: Annex 1) will be effective from 6 April 2022 in line with the start of the new tax year.

16. ATLAS will notify tax credit information to LAs. All the current and new tax credit rates will available on GOV.UK from April 2022.

War Pensions

17. 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

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

Disregards in HB which remain unchanged

19. 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 2 or more children

20. 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

21. The CPI for fuel and lighting in September 2021 was 2.8% and the government has decided to increase the rates for statutory fuel deductions from HB for the FYE March 2023. The rates for statutory fuel deductions are shown in Appendix A.

One room rate deduction

22. 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

23. The amount of the maximum Savings Credit will be £14.48 for a single person and £16.20 for a couple. These figures cannot be used to calculate a likely Savings Credit entitlement from April 2022. 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

24. A full set of rates for the FYE March 2023 will be available on GOV.UK from 6 April 2022.

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 Housing Benefit Regulations 2006 and Part 3 of the HB (SPC) Regulations 2006.

Universal Credit amounts

26. The amounts shown in Appendix C of Annex 5 for the Universal Credit (UC) standard allowances in the FYE March 2022 are those which applied from October 2021 when the £20 uplift to UC ended.

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 2021 (£ Weekly)	April 2022 (£ Weekly)
Personal Allowances
Single
16 to 24	59.20	61.05
25 or over	74.70	77.00
Any age - entitled to main phase rate Employment and Support Allowance (ESA)	74.70	77.00
Lone parent
Under 18	59.20	61.05
18 or over	74.70	77.00
Any age - entitled to main phase rate ESA	74.70	77.00
Couple
Both under 18	89.45	92.20
One or both over 18	117.40	121.05
Any age - entitled to main phase rate ESA	117.40	121.05
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	117.40	121.05
For each additional spouse who is a member of the same household as the claimant	42.70	44.05
Dependent children
From birth to September following 16th birthday	68.60	70.80
From September following 16th birthday to day before 20th birthday	68.60	70.80
Premiums
Family Premium	17.65	17.85
Family Premium (lone parent rate)	22.20	22.20
Disability Premium
Single	35.10	36.20
Couple	50.05	51.60
Enhanced Disability Premium
Single rate	17.20	17.75
Couple rate	24.60	25.35
Disabled child rate	26.67	27.44
Severe Disability Premium
Single	67.30	69.40
Couple (one qualifies)	67.30	69.40
Couple (both qualify)	134.60	138.80
Disabled Child Premium	65.94	68.04
Carer Premium	37.70	38.85
Components ESA income related (IR) and ESA (contribution-based)
Work-related activity component	29.70	30.60
Support component	39.40	40.60
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	15.95	16.45
In receipt of main phase ESA(IR) (any age)	15.95	16.45
In receipt of Pension Credit	Nil	Nil
Aged 18 or over and in remunerative work
- gross income: less than £154	15.95	16.45
- gross income: £154 to £223.99	36.65	37.80
- gross income: £224 to £291.99	50.30	51.85
- gross income: £292 to £388.99	82.30	84.85
- gross income: £389 to £483.99	93.70	96.60
- gross income: £484 and above	102.85	106.05
Fuel deductions
Heating	34.30	35.25
Hot water	4.00	4.10
Lighting	2.75	2.85
Cooking	4.00	4.10
All fuel	45.05	46.30
Fuel deductions one room
Heating and hot water and/or lighting	20.53	21.10
Cooking	4.00	4.10
Amounts ineligible for meals
Three or more meals a day
Single claimant	29.20	30.10
Each person in family aged 16 or over	29.20	30.10
Each child under 16	14.80	15.25
Less than 3 meals a day
Single claimant	19.45	20.05
Each person in the family aged 16 or over	19.45	20.05
Each child under 16	9.75	10.05
Breakfast only - claimant and each member of family	3.60	3.70
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	143.00	152.00
Permitted earnings – lower	20.00	20.00
Recovery of overpayments
Non-fraudulent overpayments	11.25	11.55
Fraudulent overpayments	18.75	19.25
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 2021 (£ Weekly)	April 2022 (£ Weekly)
Personal Allowances
Single claimant who has attained pensionable age	191.15	197.10
Single claimant who has attained pensionable age on or after 1 April 2021	177.10	182.60
Lone parent who has attained pensionable age	191.15	197.10
Lone parent who has attained pensionable age on or after 1 April 2021	177.10	182.60
Couple
One member or both members have attained pensionable age before 1 April 2021	286.05	294.90
Both members have attained pensionable age on or after 1 April 2021	270.30	278.70
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	286.05	294.90
For each additional spouse who is a member of the same household as the claimant	94.90	97.80
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	270.30	278.70
For each additional spouse who is a member of the same household as the claimant	93.20	96.10
Dependent children
From birth to September following 16th birthday	68.60	70.80
From September following 16th birthday to day before 20th birthday	68.60	70.80
Premiums
Family Premium	17.65	17.85
Severe Disability Premium
Single	67.30	69.40
Couple (one qualifies)	67.30	69.40
Couple (both qualify)	134.60	138.80
Enhanced Disability Premium
Disabled child rate	26.67	27.44
Disabled Child Premium	65.94	68.04
Carer Premium	37.70	38.85
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	15.95	16.45
In receipt of main phase ESA(IR) (any age)	15.95	16.45 ​
In receipt of State Pension Credit	Nil	Nil
Aged 18 or over and in remunerative work
- gross income: less than £154	15.95	16.45
- gross income: £154 to £223.99	36.65	37.80
- gross income: £224 to £291.99	50.30	51.85
- gross income: £292 to £388.99	82.30	84.85
- gross income: £389 to £483.99	93.70	96.60
- gross income: £484 and above	102.85	106.05
Fuel deductions
Heating	34.30	35.25
Hot water	4.00	4.10
Lighting	2.75	2.85
Cooking	4.00	4.10
All fuel	45.05	46.30
Fuel deductions for one room
Heating and hot water and/or lighting	20.53	21.10
Cooking	4.00	4.10
Amounts ineligible for meals
Three or more meals a day
Single claimant	29.20	30.10
Each person in family aged 16 or over	29.20	30.10
Each child under 16	14.80	15.25
Less than 3 meals a day
Single claimant	19.45	20.05
Each person in the family aged 16 or over	19.45	20.05
Each child under 16	9.75	10.05
Breakfast only – claimant and each member of family	3.60	3.70
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	143.00	152.00
Permitted earnings – lower	20.00	20.00
Recovery of Overpayments
Standard Rate (Non-fraud debt)	11.25	11.55
Maximum Rate (Fraud classified debt)	18.75	19.25
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 2021 £ weekly	April 2022 £ weekly
Personal Allowances
Single
Under 25	59.20	61.05
Aged 25 or over	74.70	77.00
Lone parent
Under 18	59.20	61.05
18 or over	74.70	77.00
Couple
Both under 18	59.20	61.05
Both under 18 - higher rate (for example, with responsibility for a child)	89.45	92.20
One under 18, one 18 to 24	59.20	61.05
One under 18, one aged 25 or over	74.70	77.00
Both 18 or over	117.40	121.05
Dependent children
From birth to September following 16th birthday	68.60	70.80
From September following 16th birthday to day before 20th birthday	68.60	70.80
Premiums
Family Premium	17.65	17.85
Family Premium (lone parent rate)	17.65	17.85
Pensioner Premium (couples only)	152.90	157.65
Disability Premium
Single	35.10	36.20
Couple	50.05	51.60
Enhanced Disability Premium
Single rate	17.20	17.75
Couple rate	24.60	25.35
Disabled child rate	26.67	27.44
Severe Disability Premium
Single	67.30	69.40
Couple (one qualifies)	67.30	69.40
Couple (both qualify)	134.60	138.80
Disabled Child Premium	65.94	68.04
Carer Premium	37.70	38.85
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 2021 £ weekly	April 2022 £ weekly
Contribution-based Jobseeker’s Allowance
Personal Rates
Under 25	59.20	61.05
Aged 25 or over	74.70	77.00
Income-based Jobseeker’s Allowance
Personal Allowances
Single
Under 25	59.20	61.05
Aged 25 or over	74.70	77.00
Lone parent
Under 18	59.20	61.05
18 or over	74.70	77.00
Couple
Both under 18	59.20	61.05
Both under 18 - higher rate (for example, with responsibility for a child)	89.45	92.20
One under 18, one 18 to 24	59.20	61.05
One under 18, one aged 25 or over	74.70	77.00
Both 18 or over	117.40	121.05
Dependent children
From birth to September following 16th birthday	68.60	70.80
From September following 16th birthday to day before 20th birthday	68.60	70.80
Premiums
Family Premium	17.65	17.85
Family Premium (lone parent rate)	17.65	17.85
Pensioner Premium
Single	102.40	105.60
Couple	152.90	157.65
Disability Premium
Single	35.10	36.20
Couple	50.05	51.60
Enhanced Disability Premium
Single	17.20	17.75
Couple	24.60	25.35
Disabled child rate	26.67	27.44
Severe Disability Premium
Single	67.30	69.40
Couple (one qualifies)	67.30	69.40
Couple (both qualify)	134.60	138.80
Disabled child premium	65.94	68.04
Carer Premium	37.70	38.85
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 2021 £ weekly	April 2022 £ weekly
Personal Allowances
Single
Under 25 and in Assessment Phase	59.20	61.05
Aged 25 or over	74.70	77.00
Any age and in Main Phase	74.70	77.00
Lone parent
Aged under 18 and in Assessment Phase	59.20	61.05
Aged 18 or over	74.70	77.00
Any age and in Main Phase	74.70	77.00
Couple
Both under 18 and in Assessment Phase	59.20	61.05
Both under 18 with responsibility for a child and in Assessment Phase	89.45	92.20
Both under 18 and in Main Phase	74.70	77.00
Both under 18 with responsibility for a child and in Main Phase	117.40	121.05
One 18 or over and the other while under 18, also satisfies certain conditions	117.40	121.05
Both 18 or over	117.40	121.05
Claimant under 25 and in Assessment Phase and partner under 18	59.20	61.05
Claimant 25 or over and in Assessment Phase and partner under 18	74.70	77.00
Claimant in Main Phase and partner under 18	74.70	77.00
Premiums
Carer Premium	37.70	38.85
Enhanced Disability Premium
Single	17.20	17.75
Couple	24.60	25.35
Pensioner Premium
Single and in Assessment Phase	102.40	105.60
Single, entitled to work-related activity component	72.20	75.00
Single, entitled to support component	63.00	65.00
Couple, and in Assessment Phase	152.90	157.65
Couple, entitled to work-related activity component	123.20	127.05
Couple, entitled to support component	113.50	117.05
Severe Disability Premium
Single	67.30	69.40
Couple (one qualifies)	67.30	69.40
Couple (both qualify)	134.60	138.80
Components
Work-related activity component	29.70	30.60
Support component	39.40	40.60
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 2021 £ weekly	April 2022 £ weekly
Standard Guarantee Credit
Single	177.10	182.60
Couple	270.30	278.70
Additional amount for severe disability
Single	67.30	69.40
Couple (one qualifies)	67.30	69.40
Couple (both qualify)	134.60	138.80
Polygamous marriages
Amount for claimant and first spouse	270.30	278.70
Amount for additional spouse	93.20	96.10
Additional amount for Carers (Carer Premium)	37.70	38.85
Savings credit
Threshold – single	153.70	158.47
Threshold – couple	244.12	251.70
Maximum – single	14.04	14.48
Maximum – couple	15.71	16.20
Dependent children
First child born before 1 April 2017	65.10	66.85
Subsequent children	54.60	56.35
Disabled child
Lower rate	29.66	30.58
Higher rate	92.54	95.48

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

UC rates (monthly rates)	April 2021 £ weekly	April 2022 £ weekly
Standard Allowance / Element
Single
Under 25	257.33	265.31
25 or over	324.84	334.91
Couple
Both under 25	403.93	416.45
One or both 25 or over	509.91	525.72
Child element
First child (born before 6 April 2017)	282.50	290.00
First child (born on or after 6 April 2017) / Second or subsequent child	237.08	244.58
Additional amount for disabled child or qualifying young person
Lower rate	128.89	132.89
Higher rate	402.41	414.88
Limited capability for work / limited capability for work and work-related activity elements
Limited capability for work	128.89	132.89
Limited capability for work and work-related activity	343.63	354.28
Non-dependants’ housing cost contributions	75.53	77.87
Carer Element	163.73	168.81

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

Other contributory and non-contributory social security rates	April 2021 £ weekly	April 2022 £ weekly
Attendance Allowance
Higher rate	89.60	92.40
Lower rate	60.00	61.85
Bereavement Benefits
Widowed Parent’s Allowance	122.55	126.35
Bereavement Allowance
Standard Rate	122.55	126.35
Age-related rate
Age 54	113.97	117.51
Age 53	105.39	108.66
Age 52	96.81	99.82
Age 51	88.24	90.97
Age 50	79.66	82.13
Age 49	71.08	73.28
Age 48	62.50	64.44
Age 47	53.92	55.59
Age 46	45.34	46.75
Age 45	36.77	37.91
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	67.60	69.70
Disability Living Allowance
Care component
Higher rate	89.60	92.40
Middle rate	60.00	61.85
Lower rate	23.70	24.45
Mobility component
Higher rate	62.55	64.50
Lower rate	23.70	24.45
Incapacity Benefit
Long-term Incapacity Benefit
Single	114.70	118.25
Spouse or adult dependant (where appropriate)	66.65	68.70
Short term Incapacity Benefit (under pension age)
Lower rate	86.55	89.25
Higher rate	102.40	105.55
Spouse or adult dependant (where appropriate)	51.90	53.50
Short-term Incapacity Benefit (over pension age)
Lower rate	110.05	113.45
Higher rate	114.70	118.25
Spouse or adult dependant (where appropriate)	64.10	66.10
Increase of long-term Incapacity Benefit for age
Higher rate	12.15	12.55
Lower rate	6.75	6.95
Invalidity Allowance (transitional) for Incapacity Benefit recipients
Higher rate	12.15	12.55
Middle rate	6.75	6.95
Lower rate	6.75	6.95
Industrial Death Benefit
Widow’s Pension
Higher rate	137.60	141.85
Lower rate	41.28	42.56
Widower’s pension	137.60	141.85
Industrial Injuries Disablement Benefit
Disablement Benefit (100% assessment)	182.90	188.60
Unemployability supplement	113.10	116.60
Reduced earnings allowance (maximum)	73.16	75.44
Maternity Allowance
Standard Rate	151.97	156.66
Threshold	30.00	30.00
Personal Independence Payment
Daily Living Component
Standard Rate	60.00	61.85
Enhanced Rate	89.60	92.40
Mobility component
Standard rate	23.70	24.45
Enhanced rate	62.55	64.50
Severe Disablement Allowance
Basic rate	81.25	83.75
Spouse or other adult dependant (where appropriate)	39.95	41.20
Age-related additions
Higher rate	12.15	12.55
Middle rate	6.75	6.95
Lower rate	6.75	6.95
Old State Pension
Category A or B (Single Person)	137.60	141.85
Category B (lower) – spouse or civil partner’s insurance	82.45	85.00
Category C (higher) or Category D non-contributory	82.45	85.00
Additional State Pension – rate may vary	0.50%	3.10%
Increments to:
Basic State Pension	0.50%	3.10%
Additional State Pension	0.50%	3.10%
Graduated Retirement Benefit	0.50%	3.10%
Inheritable lump sum	0.50%	3.10%
Addition at age 80	0.25	0.25
Increase in respect of long-term incapacity for age:	0.50%	3.10%
Higher rate	23.40	24.15
Lower rate	11.75	12.10
Invalidity Allowance (transitional)
Higher rate	23.40	24.15
Middle rate	15.00	15.50
Lower rate	7.50	7.75
New State Pension (full rate)	179.60	185.15
Statutory Adoption Pay
Earnings threshold	120.00	123.00
Standard rate	151.97	156.66
Statutory Maternity Pay
Earnings threshold	120.00	123.00
Standard rate	151.97	156.66
Statutory Paternity Pay
Earnings threshold	120.00	123.00
Standard rate	151.97	156.66
Statutory Shared Parental Pay
Earnings threshold	120.00	123.00
Standard rate	151.97	156.66
Statutory Sick Pay
Earnings threshold	120.00	123.00
Standard rate	96.35	99.35

Appendix E: Non-social security payments and rates

Working Tax Credit, Child Tax Credit, Child Benefit and Guardian’s Allowance rates	2021-2022 £ a year (unless stated)	2022-23 £ a year (unless stated)
Working Tax Credit
Basic element	2,005	2,070
Couple and lone parent element	2,060	2,125
Thirty Hour element	830	860
Disabled worker element	3,240	3,345
Severe disability element	1,400	1,445
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	2,845	2,935
Disabled child element	3,435	3,545
Severely disabled child element	4,825	4,975
Income thresholds and withdrawal rates
Income threshold	6,565	6,770
Withdrawal rate (percent %)	41%	41%
Threshold for those entitled to Child Tax Credit only	16,480	17,005
Income rise disregard	2,500	2,500
Income fall disregard	2,500	2,500
Child Benefit (weekly)
Eldest / only child	21.15	21.80
Other children	14.00	14.45
Guardian’s Allowance (weekly)	18.00	18.55