Adult personal allowances
single person - QAPC or over before April 2021 244.40
- reached QAPC on or after April 2021 227.10
single person - 25 to QAPC 92.05
single person - under 25 72.90
lone parent (aged under QAPC) 92.05
couple - one or both QAPC or over before April 2021 366.00
- reached QAPC on or after April 2021 346.60
couple - one or both aged 18 to QAPC 144.65
couple - both under 18 110.15
Child personal allowances
dependent children under 16 84.66
dependent children 16 to 19 84.66
N.B. The personal allowances for dependent children cannot normally
be paid for the 3rd or subsequent children born after on
or after 6th April 2017 (11th May 2017 in Northern Ireland)
unless they qualify by way of exceptional circumstances.
Capital
upper limit 16000.00
(not applicable if Guarantee Pension Credit in receipt)
amount disregarded (QAPC) 10000.00
amount disregarded (resident in care/nursing home) 10000.00
amount disregarded (otherwise) 6000.00
Tariff income (under QAPC): £1 for every
£250 or part thereof between amount of capital disregarded and
capital upper limit.
Tariff income (of QAPC): £1 for every
£500 or part thereof between amount of capital disregarded and
capital upper limit.
Deductions for non-dependants aged 18 or over and in
remunerative work
gross income: below 183.00 19.65
gross income: 183.00 to 265.99 45.15
gross income: 266.00 to 347.99 62.00
gross income: 348.00 to 462.99 101.35
gross income: 463.00 to 576.99 115.45
gross income: 577.00 or more 126.65
Deduction for other non-dependants aged 18 or over or on 19.65
Income Support or Income-based JSA or Income-related ESA
and over 25, or on Pension Credit
Unspecified fuel deductions
heating 35.25
hot water 4.10
lighting 2.85
cooking 4.10
Food deductions
Per adult, or dependant aged 16 or more
three or more meals per day 35.95
less than three meals per day 24.00
breakfast only 4.35
Per child (aged less than 16)
three or more meals per day 18.25
less than three meals per day 12.00
breakfast only 4.35
Earnings disregards
lone parent 25.00
where disability premium awarded 20.00
where carer premium awarded 20.00
for various specified employments 20.00
where the claimant has a partner 10.00
single person 5.00
maximum childcare costs
1 qualifying child 175.00
2 or more qualifying children 300.00
thirty-plus work hours 17.10
Income disregards
Child Benefit -all-
Child maintenance income -all-
Adult maintenance income 15.00
(provided the Family Premium applies)
War disablement pension and war widow's pension 10.00
Widowed Parent's (or Mother's) Allowance 15.00
Student loan 10.00
Students covenanted income 5.00
Income from boarders. Disregard the fixed amount of: 20.00
and 50% of the balance of the charge made
Disregard of income from sub-tenants 20.00