The Social Security Benefits Up-rating Order 2025
Source: legislation.gov.uk (2025-03-13)

This Order is made as a consequence of a review under sections 150 and 151A of the Social Security Administration Act 1992 (c. 5) (“the Administration Act”) and includes details of the sums mentioned in those sections.

Statutory Instruments

2025 No. 295

SOCIAL SECURITY

TERMS AND CONDITIONS OF EMPLOYMENT

The Social Security Benefits Up-rating Order 2025

Made

12th March 2025

Coming into force in accordance with article 1(3) and (4)

The Secretary of State has made a review as required by sections 150(1)(1 (\"#f00001\")) and 151A(1)(2 (\"#f00002\")) of the Social Security Administration Act 1992 and it appeared to the Secretary of State that the general level of prices was greater at the end of the period under review than it was at the beginning of the period.

The Secretary of State has also made a review as required by section 150A(1) of that Act(3 (\"#f00003\")) and it appeared to the Secretary of State that the general level of earnings was greater at the end of the period under review than it was at the beginning of the period.

A draft of this Order was laid before Parliament in accordance with sections 150(2), 150A(2) and 190(1)(a) of that Act, and approved by a resolution of each House.

The Treasury(4 (\"#f00004\")) has consented to the making of this Order.

Accordingly, the Secretary of State, in exercise of the powers conferred by sections 150(5 (\"#f00005\")), 150A, 151(6 (\"#f00006\")), 151A and 189(1), (4) and (5)(7 (\"#f00007\")) of the Social Security Administration Act 1992, makes the following Order.

Part 1INTRODUCTION

Citation, extent, commencement and effect

1.—(1) This Order may be cited as the Social Security Benefits Up-rating Order 2025.

(2) This Order extends to England and Wales and Scotland, save for the following provisions which extend to England and Wales only—

(a)paragraphs (3) and (5) in so far as they provide for the coming into force, or taking effect, dates for the provisions mentioned in sub-paragraphs (b) to (e) of this paragraph;

(b)article 3, in so far as it either states or increases the sums specified in—

(i)Part III of Schedule 4 to the Contributions and Benefits Act for attendance allowance, severe disablement allowance, age related addition and carer’s allowance;

(ii)Part IV of Schedule 4 to that Act for the increase for an adult dependant payable with severe disablement allowance; and

(iii)Part V of Schedule 4 to that Act;

(c)article 7, in so far as it specifies the taking into effect dates for the provision made in article 3 as to the sums specified in the provisions referred to in sub-paragraph (b) of this paragraph;

(d)article 14; and

(e)article 15.

(3) Subject to paragraphs (4) and (5), this Order shall come into force for the purposes of—

(a)this article and articles 2 and 7, on 1st April 2025;

(b)article 3—

(i)in so far as it relates to any increase to which article 7(9)(b) applies, on 1st April 2025; and

(ii)for all other purposes, on 7th April 2025;

(c)articles 4, 5, 6, 11, 12, 13, 14, 15, 18 and 19, on 7th April 2025;

(d)articles 8 and 10, on 6th April 2025;

(e)article 9, on 6th April 2025, except for the purpose of determining the rate of maternity allowance in accordance with section 35A(1)(8 (\"#f00008\")) of the Contributions and Benefits Act (appropriate weekly rate of maternity allowance under section 35), for which purpose it shall come into force on 7th April 2025;

(f)articles 16 and 17, on 10th April 2025;

(g)articles 20, 21 and 22, in so far as they relate to a particular beneficiary, on the first day of the first benefit week to commence for that beneficiary on or after 7th April 2025, and for the purpose of this sub-paragraph “benefit week” has the same meaning as in the Income Support Regulations;

(h)articles 23 and 24, in relation to a case where rent is payable at intervals of a week or any multiple thereof, on 7th April 2025, and in relation to any other case, on 1st April 2025, and for the purpose of this sub-paragraph “rent” has the same meaning as in regulation 2(1) of the Housing Benefit Regulations and as in regulation 2(1) of the Housing Benefit (SPC) Regulations;

(i)articles 25, 26 and 27, in so far as they relate to a particular beneficiary, on the first day of the first benefit week to commence for that beneficiary on or after 7th April 2025, and for the purpose of this sub-paragraph “benefit week” has the same meaning as in the JSA Regulations 1996;

(j)article 28, in so far as it relates to a particular beneficiary, on the first day of the first benefit week to commence for that beneficiary on or after 7th April 2025, and for the purpose of this sub-paragraph “benefit week” has the same meaning as in the JSA Regulations 2013;

(k)article 29, in so far as it relates to a particular beneficiary, on the first day of the first benefit week to commence for that beneficiary on or after 7th April 2025, and for the purpose of this sub-paragraph “benefit week” has the same meaning as in the State Pension Credit Regulations;

(l)article 30, in so far as it relates to a particular beneficiary, on the first day of the first benefit week to commence for that beneficiary on or after 7th April 2025, and for the purpose of this sub-paragraph “benefit week” has the same meaning as in the ESA Regulations 2008;

(m)article 31, in so far as it relates to a particular beneficiary, on the first day of the first benefit week to commence for that beneficiary on or after 7th April 2025, and for the purpose of this sub-paragraph “benefit week” has the same meaning as in the ESA Regulations 2013;

(n)articles 32 and 33, in so far as they relate to a particular beneficiary, on the first day of the first assessment period to commence for that beneficiary on or after 7th April 2025(9 (\"#f00009\")), and for the purpose of this sub-paragraph “assessment period” has the same meaning as in section 7(2) of the Welfare Reform Act 2012(10 (\"#f00010\")); and

(o)article 34, on 6th May 2025.

(4) In so far as articles 3, 4, 5, 6, 9, 11, 12, 13, 16, 17, 18, 28 and 31 relate to a beneficiary in favour of whom an award of universal credit is in force, those articles shall come into force for the purposes of determining the beneficiary’s unearned income in relation to that award on the same day as articles 32 and 33 come into force for that beneficiary.

(5) The changes made in the sums specified for rates or amounts of benefit in—

(a)articles 3, 4, 5, 6, 11, 12 and 13; and

(b)article 25(b), in so far as that sum is relevant for the purposes of establishing whether the rate of any benefit is not to be increased in respect of an adult dependant because the earnings of the dependant exceed a specified amount,

shall take effect for each case on the date specified in relation to that case in article 7.

Interpretation

2. In this Order—

“the Computation of Earnings Regulations” means the Social Security Benefit (Computation of Earnings) Regulations 1996(11 (\"#f00011\"));

“the Contributions and Benefits Act” means the Social Security Contributions and Benefits Act 1992(12 (\"#f00012\"));

“the ESA Regulations 2008” means the Employment and Support Allowance Regulations 2008(13 (\"#f00013\"));

“the ESA Regulations 2013” means the Employment and Support Allowance Regulations 2013(14 (\"#f00014\"));

“the ESA and UC Regulations 2017” means the Employment and Support Allowance and Universal Credit (Miscellaneous Amendments and Transitional and Savings Provisions) Regulations 2017(15 (\"#f00015\"));

“the Housing Benefit Regulations” means the Housing Benefit Regulations 2006(16 (\"#f00016\"));

“the Housing Benefit (SPC) Regulations” means the Housing Benefit (Persons who have attained the qualifying age for state pension credit) Regulations 2006(17 (\"#f00017\"));

“the Income Support Regulations” means the Income Support (General) Regulations 1987(18 (\"#f00018\"));

“the JSA Regulations 1996” means the Jobseeker’s Allowance Regulations 1996(19 (\"#f00019\"));

“the JSA Regulations 2013” means the Jobseeker’s Allowance Regulations 2013(20 (\"#f00020\"));

“the Pensions Act” means the Pensions Act 2014(21 (\"#f00021\"));

“the Pension Schemes Act” means the Pension Schemes Act 1993(22 (\"#f00022\"));

“the State Pension Credit Regulations” means the State Pension Credit Regulations 2002(23 (\"#f00023\")); and

“the Universal Credit Regulations” means the Universal Credit Regulations 2013(24 (\"#f00024\")).

Part 2SOCIAL SECURITY BENEFITS AND PENSIONS

Rates or amounts of certain benefits under the Contributions and Benefits Act

3.—(1) The sums specified in paragraph (2) shall be increased so that Schedule 4 to the Contributions and Benefits Act (contributory periodical benefits, non-contributory periodical benefits, increases for dependants and rates of industrial injuries benefit), except paragraph 5 of Part III of that Schedule (guardian’s allowance), has effect as set out in Schedule 1 to this Order.

(2) The sums mentioned in paragraph (1) are the sums specified in Parts I, III, IV and V of Schedule 4 to the Contributions and Benefits Act except in—

(a)Part III, the sum specified for age addition to a pension of any category, and otherwise under section 79 of that Act; and

(b)Part V, the sums specified for the increase in disablement pension for dependent children and death benefit allowance in respect of children and qualifying young persons(25 (\"#f00025\")).

Increase in rates or amounts of certain pensions and allowances under the Contributions and Benefits Act

4.—(1) The sums falling to be calculated under paragraph 13(4) of Schedule 7 to the Contributions and Benefits Act (calculation of weekly rate of a beneficiary’s retirement allowance) shall be increased by 1.7 per cent.

(2) In section 44(4) of the Contributions and Benefits Act(26 (\"#f00026\")) (basic pension in a Category A retirement pension)—

(a)for “£133.25” substitute “£135.50”; and

(b)for “£169.50” substitute “£176.45”.

(3) It is directed(27 (\"#f00027\")) that the sums which are—

(a)additional pensions in long-term benefits calculated by reference to any final relevant year earlier than the tax year 2024-2025;

(b)increases in the rates of retirement pensions under Schedule 5 to the Contributions and Benefits Act(28 (\"#f00028\")) (pension increase or lump sum where entitlement to retirement pension is deferred);

(c)lump sums to which surviving spouses or civil partners will become entitled under paragraph 7A of that Schedule on becoming entitled to a Category A or Category B retirement pension (entitlement to lump sum where pensioner’s deceased spouse or civil partner has deferred entitlement); and

(d)sums payable to a pensioner as part of their Category A or Category B retirement pension by virtue of an order made under section 126A of the Social Security Act 1975(29 (\"#f00029\")), section 63 of the Social Security Act 1986(30 (\"#f00030\")) or section 150 of the Social Security Administration Act 1992 by virtue of subsection (1)(e),

shall in each case be increased by 1.7 per cent.

(4) The sums which, under—

(a)section 55A and 55AA of the Contributions and Benefits Act(31 (\"#f00031\")), are shared additional pensions; and

(b)paragraph 2 of Schedule 5A to the Contributions and Benefits Act(32 (\"#f00032\")), are increases in the rates of such pensions,

shall in each case be increased by 1.7 per cent.

Increase in rates or amount of certain benefits under the Pension Schemes Act

5. It is directed that the sums which are payable by virtue of section 15(1) of the Pension Schemes Act (increase of guaranteed minimum where commencement of guaranteed minimum pension postponed) to a person who is also entitled to a Category A or Category B retirement pension (including sums payable by virtue of section 17(2)(33 (\"#f00033\")) and (3) of that Act) shall be increased by 1.7 per cent where the increase under section 15(1) is attributable to earnings factors for the tax year 1987-88 and earlier tax years(34 (\"#f00034\")).

Increase in rates or amounts of certain pensions under Part 1 of the Pensions Act

6.—(1) In regulation 1A of the State Pension Regulations 2015(35 (\"#f00035\")) (full rate of state pension) for “£221.20” substitute “£230.25”.

(2) It is directed that the sums which are increases under section 17 of the Pensions Act in the rates of state pensions under Part 1 of that Act shall be increased by 1.7 per cent.

(3) The amounts which, under—

(a)section 9 of the Pensions Act, are survivor’s pensions based on inheritance of deferred old state pension;

(b)paragraph 4(3) of Schedule 2 to the Pensions Act, are the amounts of state pensions under Part 1 of the Pensions Act at the transitional rate which exceed the full rate;

(c)paragraphs 5(3) and 6 of Schedule 4 to the Pensions Act, are the amounts of survivor’s pensions which either alone or in combination with one or more other pensions under Part 1 of that Act exceed the full rate; and

(d)paragraphs 5(3) and 6 of Schedule 9 to the Pensions Act, are the amounts of shared state pensions under Part 1 of the Pensions Act which either alone or in combination with one or more other pensions under Part 1 of that Act exceed the full rate,

shall in each case be increased by 1.7 per cent.

(4) For the purpose of this article, “old state pension” has the same meaning as in section 22 of the Pensions Act.

Dates on which sums specified for rates or amounts of benefits in articles 3, 4, 5, 6, 11, 12 and 13 are changed by this Order

7.—(1) Paragraph (7), which is subject to the provisions of paragraph (9), and paragraphs (2) to (6), (8), (10) and (11) specify the date on which the changes made by this Order in the sums specified for rates or amounts of benefit in articles 3, 4, 5, 6, 11, 12 and 13 shall take effect for each case.

(2) Any increases in the sums mentioned in articles 3, 4, 11 and 12 for Category A, Category B, Category C and Category D retirement pension and graduated retirement benefit together with, where appropriate, any increases for dependants, shall take effect on 7th April 2025.

(3) The increases in the sums mentioned in article 5 shall take effect on 7th April 2025.

(4) Any increases in the sums specified for the rate of—

(a)attendance allowance; and

(b)carer’s allowance (except in a case where the Secretary of State has made arrangements for it to be paid on a Wednesday),

shall take effect on 7th April 2025.

(5) Any increases in the sums specified for—

(a)the rate of—

(i)carer’s allowance in a case where the Secretary of State has made arrangements for it to be paid on a Wednesday;

(ii)disablement benefit;

(iii)maximum disablement gratuity under paragraph 9(2) of Schedule 7 to the Contributions and Benefits Act;

(iv)industrial death benefit by way of widow’s and widower’s pension; and

(v)the maximum of the aggregate of weekly benefit payable for successive accidents, under section 107(1) of the Contributions and Benefits Act; and

(b)any increases in—

(i)the benefit referred to in paragraph (ii) of sub-paragraph (a) in respect of dependants; and

(ii)disablement pension,

shall take effect on 9th April 2025.

(6) In any case where a person’s weekly rate of Category A or Category B retirement pension falls to be increased under the provisions of section 47(1) or 48C(2) of the Contributions and Benefits Act(36 (\"#f00036\")) by reference to the weekly rate of invalidity allowance or age addition to long-term incapacity benefit to which the person was previously entitled, any increase in such sum shall take effect on 7th April 2025.

(7) The changes in the sums specified for the rate of incapacity benefit and severe disablement allowance together with, where appropriate, any increases for dependants, shall take effect on 10th April 2025.

(8) The increases in the sums falling to be calculated in accordance with paragraph 13(4) of Schedule 7 to the Contributions and Benefits Act (retirement allowance) shall take effect on 9th April 2025.

(9) Any increase in the sum specified in article 25(b) of this Order, in so far as that sum is relevant for the purposes of establishing whether the rate of any benefit is not to be increased in respect of an adult dependant because the earnings of the dependant exceed a specified amount(37 (\"#f00037\")), shall take effect—

(a)except in a case where sub-paragraph (b) applies, on the first day of the first benefit week to commence for the beneficiary on or after 7th April 2025; and

(b)in a case where regulation 7(b) of the Computation of Earnings Regulations (date on which earnings are treated as paid) applies, on the first day of the first benefit week to commence for the beneficiary on or after 1st April 2025,

and for the purpose of this paragraph, “benefit week” has the same meaning as in regulation 2(1) of the Computation of Earnings Regulations.

(10) Any increases in the sums mentioned in article 6 for state pension under Part 1 of the Pensions Act shall take effect on 7th April 2025.

(11) The increase in the sum mentioned in article 13 shall take effect on 7th April 2025.

Statutory Sick Pay

8. In section 157(1) of the Contributions and Benefits Act(38 (\"#f00038\")) (rate of payment of statutory sick pay) for “£116.75” substitute “£118.75”.

Statutory Maternity Pay

9. In regulation 6 of the Statutory Maternity Pay (General) Regulations 1986(39 (\"#f00039\")) (prescribed rate of statutory maternity pay) for “£184.03” substitute “£187.18”.

Statutory Paternity Pay, Statutory Adoption Pay, Statutory Shared Parental Pay and Statutory Parental Bereavement Pay

10.—(1) In the Statutory Paternity Pay and Statutory Adoption Pay (Weekly Rates) Regulations 2002(40 (\"#f00040\"))—

(a)in regulation 2(a) (weekly rate of payment of statutory paternity pay) for “£184.03” substitute “£187.18”; and

(b)in regulation 3(a) (weekly rate of payment of statutory adoption pay) for “£184.03” substitute “£187.18”.

(2) In regulation 40(1)(a) of the Statutory Shared Parental Pay (General) Regulations 2014(41 (\"#f00041\")) (weekly rate of payment of statutory shared parental pay) for “£184.03” substitute “£187.18”.

(3) In regulation 20(1)(a) of the Statutory Parental Bereavement Pay (General) Regulations 2020(42 (\"#f00042\")) (weekly rate of payment) for “£184.03” substitute “£187.18”.

Increase in rate of graduated retirement benefit

11.—(1) In section 36(1) of the National Insurance Act 1965(43 (\"#f00043\")) (graduated retirement benefit)—

(a)the sum of “17.53” pence shall be increased by 1.7 per cent; and

(b)the reference to that sum shall have effect as a reference to “17.83” pence.

(2) The sums which are the increases of graduated retirement benefit under Schedule 2 to the Social Security (Graduated Retirement Benefit) (No. 2) Regulations 1978(44 (\"#f00044\")) (increases for deferred retirement) shall be increased by 1.7 per cent.

(3) The sums which are lump sums to which surviving spouses or civil partners will become entitled under Schedule 1 to the Social Security (Graduated Retirement Benefit) Regulations 2005(45 (\"#f00045\")) (increases of graduated retirement benefit and lump sums) shall be increased by 1.7 per cent.

(4) The sums which are the additions under section 37(1) of the National Insurance Act 1965 (additions for widows and widowers) shall be increased by 1.7 per cent.

Increase in amount of Category C retirement pension under the Social Security (Widow’s Benefit and Retirement Pensions) Regulations 1979

12. In regulation 11(3) of the Social Security (Widow’s Benefit and Retirement Pensions) Regulations 1979(46 (\"#f00046\")) (Category C retirement pension for widows of men over pensionable age on 5th July 1948) for “£101.55” substitute “£105.70”.

Maximum additional pension

13. In regulation 3A of the Social Security (Maximum Additional Pension) Regulations 2010(47 (\"#f00047\")) (prescribed maximum additional pension for survivors who become entitled on or after 6th April 2016) for “£218.39” substitute “£222.10”.

Increase in rates of Disability Living Allowance

14. In regulation 4 of the Social Security (Disability Living Allowance) Regulations 1991(48 (\"#f00048\")) (rate of benefit)—

(a)in paragraph (1)(a) for “£108.55” substitute “£110.40”;

(b)in paragraph (1)(b) for “£72.65” substitute “£73.90”;

(c)in paragraph (1)(c) for “£28.70” substitute “£29.20”;

(d)in paragraph (2)(a) for “£75.75” substitute “£77.05”; and

(e)in paragraph (2)(b) for “£28.70” substitute “£29.20”.

Increase in rates of Personal Independence Payment

15. In regulation 24 of the Social Security (Personal Independence Payment) Regulations 2013(49 (\"#f00049\")) (rate of personal independence payment)—

(a)in paragraph (1)(a) for “£72.65” substitute “£73.90”;

(b)in paragraph (1)(b) for “£108.55” substitute “£110.40”;

(c)in paragraph (2)(a) for “£28.70” substitute “£29.20”; and

(d)in paragraph (2)(b) for “£75.75” substitute “£77.05”.

Rates of age addition

16.—(1) Subject to paragraph (2), in regulation 10(2) of the Social Security (Incapacity Benefit) Regulations 1994(50 (\"#f00050\")) (increase in rate of incapacity benefit where beneficiary is under prescribed age on the qualifying date)—

(a)in sub-paragraph (a) for “£28.40” substitute “£28.90”; and

(b)in sub-paragraph (b) for “£14.20” substitute “£14.45”.

(2) In the case of a claimant entitled to long-term incapacity benefit who was subject to regulation 2(3) of the Employment and Support Allowance (Up-rating Modification) (Transitional) Regulations 2008(51 (\"#f00051\")) the sums specified in regulation 10(2)(a) and (b) of the Social Security (Incapacity Benefit) Regulations 1994 shall be increased to “£14.95” and “£8.30” respectively.

Rates of transitional invalidity allowance

17.—(1) Subject to paragraph (2), in regulation 18(2) of the Social Security (Incapacity Benefit) (Transitional) Regulations 1995(52 (\"#f00052\")) (rate of long-term incapacity benefit in transitional cases)—

(a)in sub-paragraph (a) for “£28.40” substitute “£28.90”;

(b)in sub-paragraph (b) for “£18.20” substitute “£18.50”; and

(c)in sub-paragraph (c) for “£9.10” substitute “£9.25”.

(2) In the case of a claimant entitled to long-term incapacity benefit who was subject to regulation 2(3) of the Employment and Support Allowance (Up-rating Modification) (Transitional) Regulations 2008 the sums specified in regulation 18(2)(a), (b) and (c) of the Social Security (Incapacity Benefit) (Transitional) Regulations 1995 shall be increased to “£14.95”, “£8.30” and “£8.30” respectively.

Rates of bereavement benefits

18. In the Rate of Bereavement Benefits Regulations 2010(53 (\"#f00053\"))—

(a)in regulation 2 (rate of widowed mother’s allowance and widow’s pension) for “£148.40” substitute “£150.90”; and

(b)in regulation 3 (rate of widowed parent’s allowance) for “£148.40” substitute “£150.90”.

Rates of bereavement support payment

19. In regulation 3 of the Bereavement Support Payment Regulations 2017(54 (\"#f00054\")) (rate of bereavement support payment)—

(a)in paragraph (1) “£350” remains unchanged;

(b)in paragraph (2) “£3,500” remains unchanged;

(c)in paragraph (4) “£100” remains unchanged; and

(d)in paragraph (5) “£2,500” remains unchanged.

Part 3INCOME SUPPORT AND HOUSING BENEFIT

Applicable amounts for Income Support

20.—(1) Unless stated otherwise, any reference in this article to a numbered regulation or Schedule is a reference to the regulation of, or the Schedule to, the Income Support Regulations bearing that number.

(2) In—

(a)regulations 17(1)(b)(55 (\"#f00055\")), 18(1)(c) and 21(1)(56 (\"#f00056\")); and

(b)paragraphs 13A(2)(a)(57 (\"#f00057\")) and 14(2)(a)(58 (\"#f00058\")) of Part III of Schedule 2 (applicable amounts: premiums),

the sum specified is in each case £3,000 (which remains unchanged).

(3) In Part I of Schedule 2 (applicable amounts: personal allowances)—

(a)the sums specified in paragraph 1(59 (\"#f00059\")) shall be as set out in Schedule 2 to this Order; and

(b)in paragraph 2(1)(60 (\"#f00060\")), in sub-paragraphs (a) and (b) of column (2) of the table for “£83.24” substitute “£84.66”.

(4) In paragraph 3 of Part II of Schedule 2(61 (\"#f00061\")) (applicable amounts: family premium)—

(a)in sub-paragraph (1)(a) for “£19.15” substitute “£19.48”; and

(b)in sub-paragraph (1)(b) for “£19.15” substitute “£19.48”.

(5) The sums specified in Part IV of Schedule 2(62 (\"#f00062\")) (applicable amounts: weekly amounts of premiums) shall be as set out in Schedule 3 to this Order.

(6) In paragraph 18 of Schedule 3(63 (\"#f00063\")) (housing costs: non-dependant deductions)—

(a)in sub-paragraph (1)(a) for “£124.55” substitute “£126.65”;

(b)in sub-paragraph (1)(b) for “£19.30” substitute “£19.65”;

(c)in sub-paragraph (2)(a) for “£176.00” substitute “£183.00”;

(d)in sub-paragraph (2)(b)—

(i)for “£44.40” substitute “£45.15”;

(ii)for “£176.00” substitute “£183.00”; and

(iii)for “£256.00” substitute “£266.00”;

(e)in sub-paragraph (2)(c)—

(i)for “£60.95” substitute “£62.00”;

(ii)for “£256.00” substitute “£266.00”; and

(iii)for “£334.00” substitute “£348.00”;

(f)in sub-paragraph (2)(d)—

(i)for “£99.65” substitute “£101.35”;

(ii)for “£334.00” substitute “£348.00”; and

(iii)for “£445.00” substitute “£463.00”; and

(g)in sub-paragraph (2)(e)—

(i)for “£113.50” substitute “£115.45”;

(ii)for “£445.00” substitute “£463.00”; and

(iii)for “£554.00” substitute “£577.00”.

Income Support Transitional Protection

21. It is directed(64 (\"#f00064\")) that the sums which are special transitional additions to income support payable in accordance with regulation 15 of the Income Support (Transitional) Regulations 1987(65 (\"#f00065\")) (special transitional addition) shall be increased by 1.7 per cent.

The relevant sum for Income Support

22. In section 126(7) of the Contributions and Benefits Act(66 (\"#f00066\")) (trade disputes: the relevant sum) for “£50.00” substitute “£51.00”.

Housing Benefit

23.—(1) Unless stated otherwise, any reference in this article to a numbered regulation or Schedule is a reference to the regulation of, or the Schedule to, the Housing Benefit Regulations bearing that number.

(2) In regulation 27(3) (calculation of income on a weekly basis)—

(a)in sub-paragraph (a) “£175.00” remains unchanged; and

(b)in sub-paragraph (b) “£300” remains unchanged.

(3) In regulation 74(67 (\"#f00067\")) (non-dependant deductions)—

(a)in paragraph (1)(a) for “£124.55” substitute “£126.65”;

(b)in paragraph (1)(b) for “£19.30” substitute “£19.65”;

(c)in paragraph (2)(a) for “£176.00” substitute “£183.00”;

(d)in paragraph (2)(b)—

(i)for “£44.40” substitute “£45.15”;

(ii)for “£176.00” substitute “£183.00”; and

(iii)for “£256.00” substitute “£266.00”;

(e)in paragraph (2)(c)—

(i)for “£60.95” substitute “£62.00”;

(ii)for “£256.00” substitute “£266.00”; and

(iii)for “£334.00” substitute “£348.00”;

(f)in paragraph (2)(d)—

(i)for “£99.65” substitute “£101.35”;

(ii)for “£334.00” substitute “£348.00”; and

(iii)for “£445.00” substitute “£463.00”; and

(g)in paragraph (2)(e)—

(i)for “£113.50” substitute “£115.45”;

(ii)for “£445.00” substitute “£463.00”; and

(iii)for “£554.00” substitute “£577.00”.

(4) In paragraph 2 of Part 1 of Schedule 1(68 (\"#f00068\")) (ineligible service charges)—

(a)in sub-paragraph (2)(a) and (b)(i) for “£35.35” substitute “£35.95”;

(b)in sub-paragraph (2)(b)(ii) for “£17.95” substitute “£18.25”;

(c)in sub-paragraph (3)(a) and (b)(i) for “£23.60” substitute “£24.00”;

(d)in sub-paragraph (3)(b)(ii) for “£11.80” substitute “£12.00”; and

(e)in sub-paragraph (5) for “£4.30” substitute “£4.35”.

(5) In paragraph 6 of Part 2 of Schedule 1(69 (\"#f00069\")) (payments in respect of fuel charges)—

(a)in sub-paragraph (2)(a) “£35.25” remains unchanged;

(b)in sub-paragraph (2)(b) and (d) “£4.10” remains unchanged; and

(c)in sub-paragraph (2)(c) “£2.85” remains unchanged.

(6) In Part 1 of Schedule 3 (applicable amounts: personal allowances)—

(a)the sums specified in paragraph 1(70 (\"#f00070\")) shall be as set out in Schedule 4 to this Order; and

(b)in paragraph 2(1)(71 (\"#f00071\")), in sub-paragraphs (a) and (b) of column (2) of the table for “£83.24” substitute “£84.66”.

(7) In paragraph 3 of Part 2 of Schedule 3 (applicable amounts: family premium) as it has effect in a case falling within regulation 4 of the Housing Benefit (Abolition of the Family Premium and date of claim) (Amendment) Regulations 2015(72 (\"#f00072\"))—

(a)in sub-paragraph (1)(a) “£22.20” remains unchanged; and

(b)in sub-paragraph (1)(b) for “£19.15” substitute “£19.48”.

(8) The sums specified in Part 4 of Schedule 3(73 (\"#f00073\")) (applicable amounts: premiums) shall be as set out in Schedule 5 to this Order.

(9) In Part 6 of Schedule 3(74 (\"#f00074\")) (amount of component)—

(a)in paragraph 25, as it has effect in cases falling within paragraphs 2 to 7 of Schedule 2 to the ESA and UC Regulations 2017(75 (\"#f00075\")), for “£35.95” substitute “£36.55”; and

(b)in paragraph 26(76 (\"#f00076\")) for “£47.70” substitute “£48.50”.

(10) In paragraph 17(1)(77 (\"#f00077\")) and (3)(c) of Schedule 4 (sums to be disregarded in the calculation of earnings) “£17.10” remains unchanged.

(11) In paragraph 56 of Schedule 5 (sums to be disregarded in the calculation of income other than earnings) “£17.10” remains unchanged.

Housing Benefit for certain persons over the qualifying age for State Pension Credit

24.—(1) Unless stated otherwise, any reference in this article to a numbered regulation or Schedule is a reference to the regulation of, or the Schedule to, the Housing Benefit (SPC) Regulations bearing that number.

(2) In regulation 30(3) (calculation of income on a weekly basis)—

(a)in sub-paragraph (a) “£175.00” remains unchanged; and

(b)in sub-paragraph (b) “£300.00” remains unchanged.

(3) In regulation 55(78 (\"#f00078\")) (non-dependant deductions)—

(a)in paragraph (1)(a) for “£124.55” substitute “£126.65”;

(b)in paragraph (1)(b) for “£19.30” substitute “£19.65”;

(c)in paragraph (2)(a) for “£176.00” substitute “£183.00”;

(d)in paragraph (2)(b)—

(i)for “£44.40” substitute “£45.15”;

(ii)for “£176.00” substitute “£183.00”; and

(iii)for “£256.00” substitute “£266.00”;

(e)in paragraph (2)(c)—

(i)for “£60.95” substitute “£62.00”;

(ii)for “£256.00” substitute “£266.00”; and

(iii)for “£334.00” substitute “£348.00”;

(f)in paragraph (2)(d)—

(i)for “£99.65” substitute “£101.35”;

(ii)for “£334.00” substitute “£348.00”; and

(iii)for “£445.00” substitute “£463.00”; and

(g)in paragraph (2)(e)—

(i)for “£113.50” substitute “£115.45”;

(ii)for “£445.00” substitute “£463.00”; and

(iii)for “£554.00” substitute “£577.00”.

(4) In paragraph 2 of Part 1 of Schedule 1(79 (\"#f00079\")) (ineligible service charges)—

(a)in sub-paragraph (2)(a) and (b)(i) for “£35.35” substitute “£35.95”;

(b)in sub-paragraph (2)(b)(ii) for “£17.95” substitute “£18.25”;

(c)in sub-paragraph (3)(a) and (b)(i) for “£23.60” substitute “£24.00”;

(d)in sub-paragraph (3)(b)(ii) for “£11.80” substitute “£12.00”; and

(e)in sub-paragraph (5) for “£4.30” substitute “£4.35”.

(5) In paragraph 6 of Part 2 of Schedule 1(80 (\"#f00080\")) (payments in respect of fuel charges)—

(a)in sub-paragraph (2)(a) “£35.25” remains unchanged;

(b)in sub-paragraph (2)(b) and (d) “£4.10” remains unchanged; and

(c)in sub-paragraph (2)(c) “£2.85” remains unchanged.

(6) In Part 1 of Schedule 3 (applicable amounts: personal allowances)—

(a)the sums specified in paragraph 1(81 (\"#f00081\")) shall be as set out in Schedule 6 to this Order; and

(b)in paragraph 2(1)(82 (\"#f00082\")), in sub-paragraphs (a) and (b) of column (2) of the table for “£83.24” substitute “£84.66”.

(7) In paragraph 3(1) of Part 2 of Schedule 3 (applicable amounts: family premium) as it has effect in a case falling within regulation 4 of the Housing Benefit (Abolition of the Family Premium and date of claim) (Amendment) Regulations 2015 for “£19.15” substitute “£19.48”.

(8) The sums specified in Part 4 of Schedule 3(83 (\"#f00083\")) (applicable amounts: amounts of premiums specified in Part 3) shall be as set out in Schedule 7 to this Order.

(9) In paragraph 9(1) and (3)(c) of Schedule 4 (sums disregarded from claimant’s earnings) “£17.10” remains unchanged.

(10) In paragraph 21 of Schedule 5(84 (\"#f00084\")) (amounts to be disregarded in the calculation of income other than earnings) “£17.10” remains unchanged.

Part 4JOBSEEKER’S ALLOWANCE

Increase in age-related amounts of contribution-based Jobseeker’s Allowance

25. In regulation 79(1) of the JSA Regulations 1996(85 (\"#f00085\")) (weekly amounts of contribution-based jobseeker’s allowance)—

(a)in sub-paragraph (a) for “£71.70” substitute “£72.90”; and

(b)in sub-paragraph (c) for “£90.50” substitute “£92.05”.

Applicable amounts for Jobseeker’s Allowance

26.—(1) Unless stated otherwise, any reference in this article to a numbered regulation or Schedule is a reference to the regulation of, or the Schedule to, the JSA Regulations 1996 bearing that number.

(2) In—

(a)regulations 83(b), 84(1)(c) and 85(1)(86 (\"#f00086\")); and

(b)paragraphs 15A(2)(a)(87 (\"#f00087\")) and 16(2)(a)(88 (\"#f00088\")) of Part III of Schedule 1 (applicable amounts: premiums),

the sum specified is in each case £3,000 (which remains unchanged).

(3) In Part 1 of Schedule 1 (applicable amounts: personal allowances)—

(a)the sums specified in paragraph 1(89 (\"#f00089\")) shall be as set out in Schedule 8 to this Order; and

(b)in paragraph 2(1)(90 (\"#f00090\")) in sub-paragraphs (a) and (b) of column (2) of the table for “£83.24” substitute “£84.66”.

(4) In paragraph 4 of Part II of Schedule 1(91 (\"#f00091\")) (applicable amounts: family premium)—

(a)in sub-paragraph (1)(a) for “£19.15” substitute “£19.48”; and

(b)in sub-paragraph (1)(b) for “£19.15” substitute “£19.48”.

(5) The sums specified in Part IV of Schedule 1(92 (\"#f00092\")) (applicable amounts: weekly amounts of premiums specified in Part III) shall be as set out in Schedule 9 to this Order.

(6) The sums specified in Part IVB of Schedule 1(93 (\"#f00093\")) (applicable amounts: weekly amounts of premiums for joint-claim couples) shall be as set out in Schedule 10 to this Order.

(7) In paragraph 17 of Schedule 2(94 (\"#f00094\")) (housing costs: non-dependant deductions)—

(a)in sub-paragraph (1)(a) for “£124.55” substitute “£126.65”;

(b)in sub-paragraph (1)(b) for “£19.30” substitute “£19.65”;

(c)in sub-paragraph (2)(a) for “£176.00” substitute “£183.00”;

(d)in sub-paragraph (2)(b)—

(i)for “£44.40” substitute “£45.15”;

(ii)for “£176.00” substitute “£183.00”; and

(iii)for “£256.00” substitute “£266.00”;

(e)in sub-paragraph (2)(c)—

(i)for “£60.95” substitute “£62.00”;

(ii)for “£256.00” substitute “£266.00”; and

(iii)for “£334.00” substitute “£348.00”;

(f)in sub-paragraph (2)(d)—

(i)for “£99.65” substitute “£101.35”;

(ii)for “£334.00” substitute “£348.00”; and

(iii)for “£445.00” substitute “£463.00”; and

(g)in sub-paragraph (2)(e)—

(i)for “£113.50” substitute “£115.45”;

(ii)for “£445.00” substitute “£463.00”; and

(iii)for “£554.00” substitute “£577.00”.

The prescribed sum for the JSA Regulations 1996

27. In regulation 172 of the JSA Regulations 1996(95 (\"#f00095\")) (trade disputes: prescribed sum) for “£50.00” substitute “£51.00”.

Amounts for the JSA Regulations 2013

28. In regulation 49 of the JSA Regulations 2013(96 (\"#f00096\")) (weekly amounts of jobseeker’s allowance)—

(a)in paragraph (1)(a) for “£71.70” substitute “£72.90”; and

(b)in paragraph (1)(b) for “£90.50” substitute “£92.05”.

Part 5STATE PENSION CREDIT

State Pension Credit

29.—(1) Any reference in this article to a numbered regulation or Schedule is a reference to the regulation of, or the Schedule to, the State Pension Credit Regulations bearing that number.

(2) In regulation 6(97 (\"#f00097\")) (amount of the guarantee credit)—

(a)in paragraph (1)(a) for “£332.95” substitute “£346.60”;

(b)in paragraph (1)(b) for “£218.15” substitute “£227.10”;

(c)in paragraph (5)(a) for “£81.50” substitute “£82.90”;

(d)in paragraph (5)(b) for “£163.00” substitute “£165.80”; and

(e)in paragraph (8) for “£45.60” substitute “£46.40”.

(3) In regulation 7(2)(98 (\"#f00098\")) (savings credit) for “£189.80” and “£301.22” substitute “£198.27” and “£314.34” respectively.

(4) In paragraph 14 of Schedule II(99 (\"#f00099\")) (housing costs: persons residing with the claimant)—

(a)in sub-paragraph (1)(a) for “£124.55” substitute “£126.65”;

(b)in sub-paragraph (1)(b) for “£19.30” substitute “£19.65”;

(c)in sub-paragraph (2)(a) for “£176.00” substitute “£183.00”;

(d)in sub-paragraph (2)(b)—

(i)for “£44.40” substitute “£45.15”;

(ii)for “£176.00” substitute “£183.00”; and

(iii)for “£256.00” substitute “£266.00”;

(e)in sub-paragraph (2)(c)—

(i)for “£60.95” substitute “£62.00”;

(ii)for “£256.00” substitute “£266.00”; and

(iii)for “£334.00” substitute “£348.00”;

(f)in sub-paragraph (2)(d)—

(i)for “£99.65” substitute “£101.35”;

(ii)for “£334.00” substitute “£348.00”; and

(iii)for “£445.00” substitute “£463.00”; and

(g)in sub-paragraph (2)(e)—

(i)for “£113.50” substitute “£115.45”;

(ii)for “£445.00” substitute “£463.00”; and

(iii)for “£554.00” substitute “£577.00”.

(5) In paragraph 9 of Schedule IIA(100 (\"#f00100\")) (additional amount applicable for claimants responsible for a child or qualifying young person)—

(a)in sub-paragraph (1)(a) for “£66.29” substitute “£67.42”; and

(b)in sub-paragraph (1)(b)—

(i)for “£35.93” substitute “£36.54”; and

(ii)for “£112.21” substitute “£114.12”.

(6) In paragraph 10 of Schedule IIA for “£76.79” substitute “£78.10”.

(7) In paragraph 1 of Schedule III(101 (\"#f00101\")) (special groups: polygamous marriages)—

(a)in sub-paragraph (5), in the substituted paragraph (1) of regulation 6, for “£332.95” and “£114.80” substitute “£346.60” and “£119.50” respectively; and

(b)in sub-paragraph (7), in the substituted paragraph (2) of regulation 7, for “£301.22” substitute “£314.34”.

Part 6EMPLOYMENT AND SUPPORT ALLOWANCE

Applicable amounts for the ESA Regulations 2008

30.—(1) Unless stated otherwise, any reference in this article to a Schedule is a reference to the Schedule to the ESA Regulations 2008 bearing that number.

(2) The sums specified in Part 1 of Schedule 4(102 (\"#f00102\")) (prescribed amounts) shall be as set out in paragraph 1 of Schedule 11 to this Order except in cases referred to in paragraph (3).

(3) In cases falling within paragraphs 2 to 7 of Schedule 2 to the ESA and UC Regulations 2017, the sums specified in paragraph 1 of Schedule 4 to the ESA Regulations 2008 shall be as set out in paragraph 2 of Schedule 11 to this Order.

(4) The sums specified in Part 3 of Schedule 4(103 (\"#f00103\")) (weekly amount of premiums specified in Part 2) shall be as set out in paragraph 1 of Schedule 12 to this Order.

(5) In cases falling within paragraphs 2 to 7 of Schedule 2 to the ESA and UC Regulations 2017, the sums specified in paragraph 11(1) of Schedule 4 to the ESA Regulations 2008 shall be as set out in paragraph 2 of Schedule 12 to this Order.

(6) In Part 4 of Schedule 4 (the component)—

(a)in cases falling within paragraphs 2 to 7 of Schedule 2 to the ESA and UC Regulations 2017, in paragraph 12 for “£35.95” substitute “£36.55”; and

(b)in paragraph 13(104 (\"#f00104\")) for “£47.70” substitute “£48.50”.

(7) In paragraph 19 of Schedule 6(105 (\"#f00105\")) (housing costs: non-dependant deductions)—

(a)in sub-paragraph (1)(a) for “£124.55” substitute “£126.65”;

(b)in sub-paragraph (1)(b) for “£19.30” substitute “£19.65”;

(c)in sub-paragraph (2)(a) for “£176.00” substitute “£183.00”;

(d)in sub-paragraph (2)(b)—

(i)for “£44.40” substitute “£45.15”;

(ii)for “£176.00” substitute “£183.00”; and

(iii)for “£256.00” substitute “£266.00”;

(e)in sub-paragraph (2)(c)—

(i)for “£60.95” substitute “£62.00”;

(ii)for “£256.00” substitute “£266.00”; and

(iii)for “£334.00” substitute “£348.00”;

(f)in sub-paragraph (2)(d)—

(i)for “£99.65” substitute “£101.35”;

(ii)for “£334.00” substitute “£348.00”; and

(iii)for “£445.00” substitute “£463.00”; and

(g)in sub-paragraph (2)(e)—

(i)for “£113.50” substitute “£115.45”;

(ii)for “£445.00” substitute “£463.00”; and

(iii)for “£554.00” substitute “£577.00”.

Prescribed amount for the ESA Regulations 2013

31.—(1) In regulation 62 of the ESA Regulations 2013 (prescribed amounts)—

(a)in paragraph (1)(a) and (b)(i)(106 (\"#f00106\")) for “£90.50” substitute “£92.05”;

(b)in paragraph (1)(b)(ii)(107 (\"#f00107\")) for “£71.70” substitute “£72.90”; and

(c)in paragraph (2)(108 (\"#f00108\")) for “£47.70” substitute “£48.50”.

(2) In regulation 62(2) of the ESA Regulations 2013, as it has effect in cases falling within paragraphs 2 to 7 of Schedule 2 to the ESA and UC Regulations 2017(109 (\"#f00109\"))—

(a)in sub-paragraph (a) for “£35.95” substitute “£36.55”; and

(b)in sub-paragraph (b) for “£47.70” substitute “£48.50”.

(3) In regulation 62 of the ESA Regulations 2013 as modified by paragraph 12 of Schedule 2 to the Employment and Support Allowance (Transitional Provisions, Housing Benefit and Council Tax Benefit) (Existing Awards) (No. 2) Regulations 2010(110 (\"#f00110\")) as that paragraph is modified by paragraph 21(10) of Schedule 4 to the Welfare Reform Act 2012 (Commencement No. 9 and Transitional and Transitory Provisions and Commencement No. 8 and Savings and Transitional Provisions (Amendment)) Order 2013(111 (\"#f00111\"))—

(a)in paragraph (1)(a)(i) and (ii)(aa) for “£90.50” substitute “£92.05”; and

(b)in paragraph (1)(a)(ii)(bb) for “£71.70” substitute “£72.90”.

Part 7UNIVERSAL CREDIT

Universal Credit

32.—(1) In the table in regulation 22 of the Universal Credit Regulations(112 (\"#f00112\")) (deduction of income and work allowance)—

(a)for “£673”, in each place where it occurs, substitute “£684.00”; and

(b)for “£404”, in each place where it occurs, substitute “£411.00”.

(2) The amounts specified in the table in regulation 36 of the Universal Credit Regulations(113 (\"#f00113\")) (table showing amounts of elements) shall be as set out in Schedule 13 to this Order.

(3) In paragraph 14(1) of Schedule 4 to the Universal Credit Regulations(114 (\"#f00114\")) (amount of housing cost contributions) for “£91.47” substitute “£93.02”.

Amendment of the Universal Credit (Transitional Provisions) Regulations 2014

33. In the Universal Credit (Transitional Provisions) Regulations 2014(115 (\"#f00115\"))—

(a)in paragraph 5 of Schedule 2 (claimants previously entitled to a severe disability premium)—

(i)for “£140.97”, in both places where it occurs, substitute “£143.37”;

(ii)for “£334.81”, in both places where it occurs, substitute “£340.50”; and

(iii)for “£475.79” substitute “£483.88”; and

(b)in paragraph 5 of Schedule 3 (additional amounts for claimants previously entitled to an enhanced disability premium, a disability premium, a disabled child premium or a disabled child element in addition to a severe disability premium)—

(i)for “£89.63” substitute “£91.15”;

(ii)for “£183.52” substitute “£186.64”;

(iii)for “£188.86”, in both places where it occurs, substitute “£192.07”;

(iv)for “£128.04” substitute “£130.22”; and

(v)for “£262.48” substitute “£266.94”.

Part 8REVOCATION

Revocation

34. The Social Security Benefits Up-rating Order 2024(116 (\"#f00116\")) is revoked.

Signed by authority of the Secretary of State for Work and Pensions.

Stephen Timms

Minister of State

Department for Work and Pensions

12th March 2025

We consent,

Vicky Foxcroft

Jeff Smith

Two of the Lords Commissioners of His Majesty’s Treasury

12th March 2025

Article 3(1)

Schedule 1 PROVISIONS OF SCHEDULE 4 TO THE CONTRIBUTIONS AND BENEFITS ACT AS AMENDED BY THIS ORDER

Part I CONTRIBUTORY PERIODICAL BENEFITS

Description of benefitWeekly rate2.(117 (\"#f00117\"))Short-term incapacity benefit.(a) lower rate£106.65(b) higher rate£126.102A.Long-term incapacity benefit.£141.255.(118 (\"#f00118\"))Category B retirement pension where section 48A(4) or 48AA(4) applies.£105.70

Part IIINON-CONTRIBUTORY PERIODICAL BENEFITS

Description of benefitWeekly rate1.Attendance allowance.(a) higher rate£110.40(b) lower rate£73.90(the appropriate rate being determined in accordance with section 65(3)).2.Severe disablement allowance.£100.053.Age related addition.(a) higher rate£14.95(b) middle rate£8.30(c) lower rate£8.30(the appropriate rate being determined in accordance with section 69(1)).4.Carer’s allowance(119 (\"#f00119\")).£83.307.Category D retirement pension(120 (\"#f00120\")).£105.708.Age addition (to a pension of any category, and otherwise under section 79).£0.25.

Part IVINCREASES FOR DEPENDANTS

Benefit to which increase applies (1)Increase for adult dependant (3)£1A.Short-term incapacity benefit(121 (\"#f00121\"))—(a)where the beneficiary is under pensionable age;63.90(b)where the beneficiary is over pensionable age.79.002.Long-term incapacity benefit.82.058.Severe disablement allowance.49.20

Part VRATES OF INDUSTRIAL INJURIES BENEFIT

Description of benefit, etc.Rate1.Disablement pension (weekly rates).For the several degrees of disablement set out in column (1) of the following Table, the respective amounts in column (2) of that Table(122 (\"#f00122\")).TABLEDegree of DisablementAmount(1)(2)Per cent.£100225.3090202.7780180.2470157.7160135.1850112.654090.123067.592045.062.Maximum increase of weekly rate of disablement pension where constant attendance needed.(a)except in cases of exceptionally severe disablement£90.20;(b)in any case£180.40.3.Increase of weekly rate of disablement pension (exceptionally severe disablement).£90.20.4.Maximum of aggregate of weekly benefit payable for successive accidents(123 (\"#f00123\")).£225.30.5.Unemployability supplement under paragraph 2 of Schedule 7.£139.35.6.Increase under paragraph 3 of Schedule 7 of weekly rate of unemployability supplement.(a)if on the qualifying date the beneficiary was under the age of 35 or if that date fell before 5th July 1948£28.90(b)if head (a) above does not apply and on the qualifying date the beneficiary was under the age of 40 and he had not attained pensionable age before 6th April 1979£28.90(c)if heads (a) and (b) above do not apply and on the qualifying date the beneficiary was under the age of 45£18.50(d)if heads (a), (b) and (c) above do not apply and on the qualifying date the beneficiary was under the age of 50 and had not attained pensionable age before 6th April 1979£18.50(e)in any other case£9.25.7.Increase under paragraph 4 of Schedule 7 of weekly rate of disablement pension.£11.35.8.Increase under paragraph 6 of Schedule 7 of weekly rate of disablement pension.£83.30.9.Maximum disablement gratuity under paragraph 9 of Schedule 7.£14,950.0010.Widow’s pension (weekly rates)(124 (\"#f00124\")).(b)higher permanent rate£176.45;(c)lower permanent rate 30 per cent of the first sum specified in section 44(4) (Category A basic retirement pension) (the appropriate rate being determined in accordance with paragraph 16 of Schedule 7)11.Widower’s pension (weekly rate).£176.45.12.Weekly rate of allowance in respect of children and qualifying young persons(125 (\"#f00125\")) under paragraph 18 of Schedule 7.In respect of each child or qualifying young person£11.35.

Article 20(3)

Schedule 2 PARAGRAPH 1 OF PART I OF SCHEDULE 2 TO THE INCOME SUPPORT REGULATIONS AS AMENDED BY THIS ORDER

Part IPERSONAL ALLOWANCES

(1)

Person or Couple

(2)

Amount

Article 20(5)

Schedule 3 PART IV OF SCHEDULE 2 TO THE INCOME SUPPORT REGULATIONS AS AMENDED BY THIS ORDER

Part IVWEEKLY AMOUNTS OF PREMIUMS SPECIFIED IN PART III

(1)

Premium

(2)

Amount

Article 23(6)

Schedule 4 PARAGRAPH 1 OF PART 1 OF SCHEDULE 3 TO THE HOUSING BENEFIT REGULATIONS AS AMENDED BY THIS ORDER

Part 1Personal Allowances

Column (1)

Person or couple

Column (2)

Amount

Article 23(8)

Schedule 5 PART 4 OF SCHEDULE 3 TO THE HOUSING BENEFIT REGULATIONS AS AMENDED BY THIS ORDER

Part 4Amounts of premiums specified in Part 3

PremiumAmount20.—(5)Disability Premium—(5)(a)where the claimant satisfies the condition in paragraph 12(a);(a)£43.20(b)where the claimant satisfies the condition in paragraph 12(b).(b)£61.65.(6)(135 (\"#f00135\"))Severe Disability Premium—(6)(a)where the claimant satisfies the condition in paragraph 14(2)(a);(a)£82.90;(b)where the claimant satisfies the condition in paragraph 14(2)(b)—(i)in a case where there is someone in receipt of a carer’s allowance or carer support payment or who has an award of universal credit which includes the carer element under regulation 29 of the Universal Credit Regulations 2013 or if he or any partner satisfies that condition only by virtue of paragraph 14(5);(b)(i)£82.90;(ii)in a case where there is no-one in receipt of such an allowance, such a payment or such an award of universal credit.(b)(ii)£165.80.(7) Disabled Child Premium.(7) £81.37 in respect of each child or young person in respect of whom the condition specified in paragraph 16 of Part 3 of this Schedule is satisfied. (8) Carer Premium.(8) £46.40 in respect of each person who satisfies the condition specified in paragraph 17.(9) Enhanced disability premium.(9)(a)£32.75 in respect of each child or young person in respect of whom the conditions specified in paragraph 15 are satisfied;(b)£21.20 in respect of each person who is neither—(i)a child or young person; nor(ii)a member of a couple or a polygamous marriage,in respect of whom the conditions specified in paragraph 15 are satisfied;(c)£30.25 where the claimant is a member of a couple or a polygamous marriage and the conditions specified in paragraph 15 are satisfied in respect of a member of that couple or polygamous marriage.

Article 24(6)

Schedule 6 PARAGRAPH 1 OF PART 1 OF SCHEDULE 3 TO THE HOUSING BENEFIT (SPC) REGULATIONS AS AMENDED BY THIS ORDER

Part 1Personal Allowances

Column (1)

Person, couple or polygamous marriage

Column (2)

Amount

Article 24(8)

Schedule 7 PART 4 OF SCHEDULE 3 TO THE HOUSING BENEFIT (SPC) REGULATIONS AS AMENDED BY THIS ORDER

Part 4Amounts of premiums specified in Part 3

PremiumAmount12.—(1)(137 (\"#f00137\"))Severe disability premium—(1)(a)where the claimant satisfies the condition in paragraph 6(2)(a);(a)£82.90;(b)where the claimant satisfies the condition in paragraph 6(2)(b)—(i)in a case where there is someone in receipt of a carer’s allowance or carer support payment or who has an award of universal credit which includes the carer element under regulation 29 of the Universal Credit Regulations 2013 or if he or any partner satisfies that condition only by virtue of paragraph 6(7);(b)(i)£82.90;(ii)in a case where there is no-one in receipt of such an allowance or payment or such an award of universal credit.(b)(ii)£165.80.(2) Enhanced disability premium.(2) £32.75 in respect of each child or young person in respect of whom the conditions specified in paragraph 7 are satisfied.(3) Disabled child premium.(3) £81.37 in respect of each child or young person in respect of whom the condition specified in paragraph 8 is satisfied.(4) Carer premium.(4) £46.40 in respect of each person who satisfies the condition specified in paragraph 9.

Article 26(3)

Schedule 8 PARAGRAPH 1 OF PART 1 OF SCHEDULE 1 TO THE JSA REGULATIONS 1996 AS AMENDED BY THIS ORDER

Part 1Personal Allowances

(1)

Person or Couple

(2)

Amount

Article 26(5)

Schedule 9 PART IV OF SCHEDULE 1 TO THE JSA REGULATIONS 1996 AS AMENDED BY THIS ORDER

Part IvWeekly amounts of premiums specified in Part III

PremiumAmount20.—(2)(138 (\"#f00138\"))Pensioner premium for persons who have attained the qualifying age for state pension credit—(2)(a)where the claimant satisfies the condition in paragraph 10(a);(a)£135.05;(b)where the claimant satisfies the condition in paragraph 10(b);(b)£201.95;(c)where the claimant satisfies the condition in paragraph 10(c).(c)£201.95.(3) Pensioner premium for claimants whose partner has attained the age of 75 where the claimant satisfies the condition in paragraph 11.(3) £201.95.(4) Higher Pensioner Premium—(4)(a)where the claimant satisfies the condition in paragraph 12(1)(a);(a)£135.05;(b)where the claimant satisfies the condition in paragraph 12(1)(b) or (c).(b)£201.95.(5) (139 (\"#f00139\"))Disability Premium—(5)(a)where the claimant satisfies the condition in paragraph 13(1)(a);(a)£43.20;(b)where the claimant satisfies the condition in paragraph 13(1)(b) or (c).(b)£61.65.(6)(140 (\"#f00140\"))Severe Disability Premium—(6)(a)where the claimant satisfies the condition in paragraph 15(1);(a)£82.90;(b)where the claimant satisfies the condition in paragraph 15(2)—(b)(i)if there is someone in receipt of a carer’s allowance or carer support payment or if any partner of the claimant satisfies that condition by virtue of paragraph 15(5);(i)£82.90;(ii)if no-one is in receipt of such an allowance or payment.(ii)£165.80.(7) Disabled Child Premium.(7) £81.37 in respect of each child or young person in respect of whom the conditions specified in paragraph 16 are satisfied.(8) Carer Premium.(8) £46.40 in respect of each person who satisfied the condition specified in paragraph 17.(9)(141 (\"#f00141\"))Enhanced disability premium where the conditions in paragraph 15A are satisfied.(9)(a)£32.75 in respect of each child or young person in respect of whom the conditions specified in paragraph 15A are satisfied;(b)£21.20 in respect of each person who is neither—(i)a child or young person; nor(ii)a member of a couple or a polygamous marriage,in respect of whom the conditions specified in paragraph 15A are satisfied;(c)£30.25 where the claimant is a member of a couple or a polygamous marriage and the conditions specified in paragraph 15A are satisfied in respect of a member of that couple or polygamous marriage.

Article 26(6)

Schedule 10 PART IVB OF SCHEDULE 1 TO THE JSA REGULATIONS 1996(142 (\"#f00142\")) AS AMENDED BY THIS ORDER

Part IvbWeekly amounts of premiums specified in Part IVA

PremiumAmount20M.—(1)(143 (\"#f00143\"))Pensioner premium where one member of a joint-claim couple has attained the qualifying age for state pension credit and the condition in paragraph 20E is satisfied.(1) £201.95. (2)(144 (\"#f00144\"))Higher Pensioner Premium where one member of a joint-claim couple satisfies the condition in paragraph 20F.(2) £201.95. (3)(145 (\"#f00145\"))Disability Premium where one member of a joint-claim couple satisfies the condition in paragraph 20G(1).(3) £61.65. (4)(146 (\"#f00146\"))Severe Disability Premium where one member of a joint-claim couple satisfies the condition in paragraph 20I(1)—(4)(i)if there is someone in receipt of a carer’s allowance or carer support payment, or if either member satisfies that condition only by virtue of paragraph 20I(4)(147 (\"#f00147\"));(i)£82.90;(ii)if no-one is in receipt of such an allowance or payment.(ii)£165.80.(5) Carer Premium.(5) £46.40 in respect of each person who satisfied the condition specified in paragraph 20J.(6)(148 (\"#f00148\"))Enhanced disability premium where the conditions in paragraph 20IA are satisfied.(6) £30.25 where the conditions specified in paragraph 20IA are satisfied in respect of a member of a joint-claim couple.

Article 30

Schedule 11 PART 1 OF SCHEDULE 4(149 (\"#f00149\")) TO THE ESA REGULATIONS 2008 AS AMENDED BY THIS ORDER

1

(1)

Person or Couple

(2)

Amount

2

(1)

Person or Couple

(2)

Amount

Article 30

Schedule 12 PART 3 OF SCHEDULE 4 TO THE ESA REGULATIONS 2008 AS AMENDED BY THIS ORDER

Part 3Weekly amount of premiums specified in Part 2

1.

PremiumAmount11.—(1)(150 (\"#f00150\"))Pensioner premium for a person to whom paragraph 5 applies who—(1)(a)is a single claimant and—(a)(ii)is entitled to the support component; or(ii)£86.55;(iii)is not entitled to the support component;(iii)£135.05;(b)is a member of a couple and—(b)(ii)is entitled to the support component; or(ii)£153.45;(iii)is not entitled to the support component;(iii)£201.95;(2)(151 (\"#f00151\"))Severe disability premium—(2)(a)where the claimant satisfies the condition in paragraph 6(2)(a);(a)£82.90;(b)where the claimant satisfies the condition in paragraph 6(2)(b)—(b)(i)if there is someone in receipt of a carer’s allowance or carer support payment or if the person or any partner satisfies that condition only by virtue of paragraph 6(5);(i)£82.90;(ii)if no-one is in receipt of such an allowance or payment.(ii)£165.80.(3)(152 (\"#f00152\"))Carer Premium.(3) £46.40 in respect of each person who satisfies the condition specified in paragraph 8(1).(4)(153 (\"#f00153\"))Enhanced disability premium where the conditions in paragraph 7 are satisfied.(4)(a)£21.20 in respect of each person who is neither—(i)a child or young person; nor(ii)a member of a couple or a polygamous marriage, in respect of whom the conditions specified in paragraph 7 are satisfied;(b)£30.25 where the claimant is a member of a couple or a polygamous marriage and the conditions specified in paragraph 7 are satisfied in respect of a member of that couple or polygamous marriage.

2.

PremiumAmount 11.—(1)(154 (\"#f00154\"))Pensioner premium for a person to whom paragraph 5 applies who—(1)(a)is a single claimant and—(a)(i)is entitled to the work-related activity component;(i)£98.50;(ii)is entitled to the support component; or(ii)£86.55;(iii)is not entitled to either of those components;(iii)£135.05;(b)is a member of a couple and—(b)(i)is entitled to the work-related activity component;(i)£165.40;(ii)is entitled to the support component; or(ii)£153.45;(iii)is not entitled to either of those components.(iii)£201.95.

Article 32(2)

Schedule 13 AMOUNTS OF ELEMENTS SPECIFIED IN THE TABLE IN REGULATION 36 OF THE UNIVERSAL CREDIT REGULATIONS AS AMENDED BY THIS ORDER

ElementAmount for each assessment periodStandard allowance—single claimant aged under 25(155 (\"#f00155\"))£316.98single claimant aged 25 or over£400.14joint claimants both aged under 25£497.55joint claimants where either is aged 25 or over£628.10Child element—first child or qualifying young person(156 (\"#f00156\"))£339.00second and each subsequent child or qualifying young person(157 (\"#f00157\"))£292.81Additional amount for disabled child or qualifying young person—lower rate(158 (\"#f00158\"))£158.76higher rate(159 (\"#f00159\"))£495.87LCW and LCWRA elements(160 (\"#f00160\"))—limited capability for work(161 (\"#f00161\"))£158.76limited capability for work and work-related activity(162 (\"#f00162\"))£423.27Carer element(163 (\"#f00163\"))£201.68Childcare costs element—maximum amount for one child(164 (\"#f00164\"))£1,031.88maximum amount for two or more children£1,768.94

EXPLANATORY NOTE

(This note is not part of the Order)

This Order is made as a consequence of a review under sections 150 and 151A of the Social Security Administration Act 1992 (c. 5) (\"http://www.legislation.gov.uk/id/ukpga/1992/5\") (“the Administration Act”) and includes details of the sums mentioned in those sections.

The Order is also made as a consequence of a review under section 150A of the Administration Act and includes details of the sums mentioned in that section.

Part 2 of the Order relates to social security benefits, pensions and allowances.

Article 3 and Schedule 1 increase the benefits and the increases for dependants (excepting those referred to in article 3(2)) specified in Parts I, III, IV and V of Schedule 4 to the Social Security Contributions and Benefits Act 1992 (c. 4) (\"http://www.legislation.gov.uk/id/ukpga/1992/4\") (“the Contributions and Benefits Act”).

Article 4 increases the rates and amounts of certain pensions and allowances under the Contributions and Benefits Act.

Article 5 increases the sums payable as part of a Category A or Category B retirement pension by virtue of sections 15(1) and 17(2) and (3) of the Pension Schemes Act 1993 (c. 48) (\"http://www.legislation.gov.uk/id/ukpga/1993/48\") on account of increases in guaranteed minimum pensions.

Article 6 increases the rates and amounts relating to the state pension under Part 1 of the Pensions Act 2014 (c. 19) (\"http://www.legislation.gov.uk/id/ukpga/2014/19\") including the full rate, amounts exceeding the full rate, the rate of increments and inherited increments.

Article 7 specifies the dates from which the sums specified for rates or amounts of benefits in articles 3, 4, 5, 6, 11, 12 and 13 are altered.

Article 8 increases the weekly rate of statutory sick pay.

Article 9 increases the weekly rate of statutory maternity pay.

Article 10 increases the weekly rates of statutory paternity pay, statutory adoption pay, statutory shared parental pay and statutory parental bereavement pay.

Article 11 increases the rate of graduated retirement benefit.

Article 12 increases the amount of a Category C retirement pension.

Article 13 increases the prescribed maximum additional pension for the purposes of section 52(3) of the Contributions and Benefits Act.

Article 14 increases the rates of disability living allowance.

Article 15 increases the rates of personal independence payment.

Article 16 increases the weekly rates of age addition, and the rates referred to in article 16(2) for claimants entitled to long-term incapacity benefit who were subject to regulation 2(3) of the Employment and Support Allowance (Up-rating Modification) (Transitional) Regulations 2008 (S.I. 2008/3270 (\"http://www.legislation.gov.uk/id/uksi/2008/3270\")).

Article 17 increases the weekly rates of transitional invalidity allowance, and the rates referred to in article 17(2) for claimants entitled to long-term incapacity benefit who were subject to regulation 2(3) of the Employment and Support Allowance (Up-rating Modification) (Transitional) Regulations 2008.

Article 18 increases the rates of widowed mother’s allowance, widow’s pension and widowed parent’s allowance.

Article 19 specifies the rates of bereavement support payment.

Part 3 of the Order relates to income support and housing benefit.

Article 20 states the amount of sums relevant to the applicable amount for the purposes of income support. Article 20(3) and Schedule 2 set out the personal allowances and article 20(4) and (5) and Schedule 3 set out the premiums.

Article 21 provides for the percentage increase of sums payable by way of special transitional additions to income support.

Article 22 states the sum by which any income support of a person involved in a trade dispute is reduced.

Article 23 states the amount of the sums relevant to the applicable amount for the purposes of housing benefit and the appropriate maximum housing benefit. Article 23(6) and Schedule 4 set out the personal allowances and article 23(8) and Schedule 5 set out the premiums.

Article 24 states the amount of the sums relevant to the applicable amount for the purposes of housing benefit for certain persons over the qualifying age for state pension credit. Article 24(6) and Schedule 6 set out the personal allowances and article 24(7) and (8) and Schedule 7 set out the premiums.

Part 4 of the Order relates to jobseeker’s allowance.

Article 25 increases the age-related amounts for contribution-based jobseeker’s allowance.

Article 26 states the amount of sums relevant to the applicable amount for the purposes of income-based jobseeker’s allowance. Article 26(3) and Schedule 8 set out the personal allowances; article 26(4) and (5) and Schedule 9 set out the premiums and article 26(6) and Schedule 10 set out the premiums for joint-claim couples.

Article 27 states the sum by which any jobseeker’s allowance of a person involved in a trade dispute is reduced.

Article 28 increases the amounts of jobseeker’s allowance for the purposes of the Jobseeker’s Allowance Regulations 2013 (S.I. 2013/378 (\"http://www.legislation.gov.uk/id/uksi/2013/378\")).

Part 5 of the Order relates to state pension credit.

Article 29 specifies the amounts relevant to state pension credit.

Part 6 of the Order relates to employment and support allowance.

Article 30 states the amount of sums relevant to the calculation of the applicable amount for the purposes of employment and support allowance under the Employment and Support Allowance Regulations 2008 (S.I. 2008/794 (\"http://www.legislation.gov.uk/id/uksi/2008/794\")). Article 30(2) and (3) and Schedule 11 increase the contributory allowance of employment and support allowance and the prescribed amounts for income-related employment and support allowance; article 30(4) and (5) and Schedule 12 set out the premiums and article 30(6) increases the components.

Article 31 increases the prescribed amounts for employment and support allowance set out in regulation 62 of the Employment and Support Allowance Regulations 2013 (S.I. 2013/379 (\"http://www.legislation.gov.uk/id/uksi/2013/379\")) and in that regulation as modified under the Welfare Reform Act 2012 (Commencement No. 9 and Transitional and Transitory Provisions and Commencement No. 8 and Savings and Transitional Provisions (Amendment)) Order 2013 (S.I. 2013/983 (\"http://www.legislation.gov.uk/id/uksi/2013/983\")).

Part 7 of the Order relates to universal credit.

Article 32 and Schedule 13 specify the amounts relevant to universal credit.

Article 33 increases the amounts specified for the transitional severe disability premium element in paragraph 5 of Schedule 2, and paragraph 5 of Schedule 3, to the Universal Credit (Transitional Provisions) Regulations 2014 (S.I. 2014/1230 (\"http://www.legislation.gov.uk/id/uksi/2014/1230\")).

Article 34 provides for the revocation of the Social Security Benefits Up-rating Order 2024 (S.I. 2024/242 (\"http://www.legislation.gov.uk/id/uksi/2024/242\")).

In accordance with sections 150(8), 150A(5) and (9) and 151A(6) and (7) of the Administration Act, a copy of the report of the Government Actuary giving their opinion on the likely effect on the National Insurance Fund of the making of this Order was laid before Parliament with the draft Order.

A full impact assessment has not been produced for this instrument as no, or no significant, impact on the private, voluntary or public sector is foreseen.

(1)

1992 c. 5 (\"http://www.legislation.gov.uk/id/ukpga/1992/5\") (“the Administration Act”). Section 150 was amended by paragraph 28 of Schedule 8 to the Pension Schemes Act 1993 (c. 48) (\"http://www.legislation.gov.uk/id/ukpga/1993/48\") (“the Pension Schemes Act”), sections 2(3) and 9(4) of the Social Security (Incapacity for Work) Act 1994 (c. 18) (\"http://www.legislation.gov.uk/id/ukpga/1994/18\") (“the 1994 Act”), paragraph 64 of Schedule 2 to the Jobseekers Act 1995 (c. 18) (\"http://www.legislation.gov.uk/id/ukpga/1995/18\"), section 131(2) of the Pensions Act 1995 (c. 26) (\"http://www.legislation.gov.uk/id/ukpga/1995/26\"), paragraph 24 of Schedule 12 to the Welfare Reform and Pensions Act 1999 (c. 30) (\"http://www.legislation.gov.uk/id/ukpga/1999/30\") (“the 1999 Act”), paragraph 16 of Schedule 2 to the State Pension Credit Act 2002 (c. 16) (\"http://www.legislation.gov.uk/id/ukpga/2002/16\"), paragraph 35 of Schedule 3, and Schedule 6, to the Tax Credits Act 2002 (c. 21) (\"http://www.legislation.gov.uk/id/ukpga/2002/21\") (“the Tax Credits Act”), paragraph 14 of Schedule 7 to the Employment Act 2002 (c. 22) (\"http://www.legislation.gov.uk/id/ukpga/2002/22\"), paragraph 21 of Schedule 11 to the Pensions Act 2004 (c. 35) (\"http://www.legislation.gov.uk/id/ukpga/2004/35\"), section 6(1) to (4) of, and paragraph 21 of Schedule 1 to, the Pensions Act 2007 (c. 22) (\"http://www.legislation.gov.uk/id/ukpga/2007/22\"), paragraph 10(21) of Schedule 3 to the Welfare Reform Act 2007 (c. 5) (\"http://www.legislation.gov.uk/id/ukpga/2007/5\"), section 2(1) of the Pensions Act 2011 (c. 19) (\"http://www.legislation.gov.uk/id/ukpga/2011/19\"), paragraph 22 of Schedule 2, and paragraph 17 of Schedule 9, to the Welfare Reform Act 2012 (c. 5) (\"http://www.legislation.gov.uk/id/ukpga/2012/5\") (“the 2012 Act”), paragraphs 23 and 26 of Schedule 7 to the Children and Families Act 2014 (c. 6) (\"http://www.legislation.gov.uk/id/ukpga/2014/6\"), paragraphs 18 and 70 of Schedule 12, paragraph 56 of Schedule 13, and paragraphs 20 and 30 of Schedule 16, to the Pensions Act 2014 (c. 19) (\"http://www.legislation.gov.uk/id/ukpga/2014/19\") (“the Pensions Act”), paragraphs 14 and 17 of the Schedule to the Parental Bereavement (Leave and Pay) Act 2018 (c. 24) (\"http://www.legislation.gov.uk/id/ukpga/2018/24\"), S.I. 2005/2053 (\"http://www.legislation.gov.uk/id/uksi/2005/2053\"), 2006/2839 (\"http://www.legislation.gov.uk/id/uksi/2006/2839\") and 2014/2888 (\"http://www.legislation.gov.uk/id/uksi/2014/2888\"). See also section 4(8) of the 1994 Act and S.I. 1995/310 (\"http://www.legislation.gov.uk/id/uksi/1995/310\"). Legislative competence for carers’, disability and industrial injuries benefits was devolved to the Scottish Parliament by section 22(2) of the Scotland Act 2016 (c. 11) (\"http://www.legislation.gov.uk/id/ukpga/2016/11\"), which inserted exceptions into the Scotland Act 1998 (c. 46) (\"http://www.legislation.gov.uk/id/ukpga/1998/46\"), Schedule 5, Part 2, Section F1. Section 22(2) was brought into force on 17th May 2017 by S.I. 2017/455 (\"http://www.legislation.gov.uk/id/uksi/2017/455\"), subject to transitional arrangements set out in S.I. 2017/444 (\"http://www.legislation.gov.uk/id/uksi/2017/444\"), which modified the operation of section 53 of the Scotland Act 1998. The transitional arrangements in respect of carers’ benefits were ended by the commencement of section 81 of the Social Security (Scotland) Act 2018 (asp 9) (\"http://www.legislation.gov.uk/id/asp/2018/9\") on 3rd September 2018 (see S.S.I. 2018/250 (\"http://www.legislation.gov.uk/id/ssi/2018/250\")). The transitional arrangements in respect of disability benefits including disability living allowance, personal independence payment and industrial injuries benefits ended on 31st March 2020 (see regulation 4 of S.I. 2017/444 (\"http://www.legislation.gov.uk/id/uksi/2017/444\")). Accordingly, in so far as the functions under section 150 are exercisable within devolved competence for various benefits, they are now exercisable by the Scottish Ministers instead of by the Secretary of State.

(2)

Section 151A was inserted by paragraph 21 of Schedule 12 to the Pensions Act and amended by S.I. 2015/1754 (\"http://www.legislation.gov.uk/id/uksi/2015/1754\").

(3)

Section 150A was inserted by section 5(1) of the Pensions Act 2007 and amended by paragraphs 8, 19 and 82 of Schedule 12 to the Pensions Act and S.I. 2014/2888 (\"http://www.legislation.gov.uk/id/uksi/2014/2888\"). In so far as the functions under section 150A are exercisable within devolved competence for widow’s pension and widower’s pension in industrial injuries benefit, they are now exercisable by the Scottish Ministers instead of by the Secretary of State.

(4)

See section 189(8) of the Administration Act.

(5)

The functions of the Secretary of State under section 150, so far as relating to child benefit and guardian’s allowance, were transferred to the Commissioners of Inland Revenue by section 50(1) of the Tax Credits Act. The functions of those Commissioners were transferred to the Commissioners for His Majesty’s Revenue and Customs by section 5 of the Commissioners for Revenue and Customs Act 2005 (c. 11) (\"http://www.legislation.gov.uk/id/ukpga/2005/11\"). Section 50 of that Act provides that in so far as appropriate in consequence of section 5 a reference to the Commissioners of Inland Revenue (in whatever terms) is to be read as a reference to the Commissioners for His Majesty’s Revenue and Customs.

(6)

Section 151 was amended by paragraph 29 of Schedule 8 to the Pension Schemes Act, section 130(2) of the Pensions Act 1995, paragraph 22 of Schedule 11 to the Pensions Act 2004, section 2(3) of the Pensions Act 2011 and paragraph 20 of Schedule 12 to the Pensions Act.

(7)

Section 189(1) was amended by paragraph 109 of Schedule 7, and Schedule 8, to the Social Security Act 1998 (c. 14) (\"http://www.legislation.gov.uk/id/ukpga/1998/14\") (“the 1998 Act”), paragraph 57 of Schedule 3 to the Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2) (\"http://www.legislation.gov.uk/id/ukpga/1999/2\") and Schedule 6 to the Tax Credits Act. Section 189(4) and (5) was amended by S.I. 2013/252 (\"http://www.legislation.gov.uk/id/uksi/2013/252\") and paragraph 109(d) of Schedule 7, and Schedule 8, to the 1998 Act.

(8)

Section 35A was inserted by section 53 of the 1999 Act. Subsection (1) was substituted by section 48 of the Employment Act 2002 (c. 22) (\"http://www.legislation.gov.uk/id/ukpga/2002/22\"). The rate of maternity allowance is linked to the prescribed rate of statutory maternity pay set out in regulation 6 of S.I. 1986/1960 (\"http://www.legislation.gov.uk/id/uksi/1986/1960\").

(9)

See S.I. 2014/2888 (\"http://www.legislation.gov.uk/id/uksi/2014/2888\") which amends section 150(10) of the Administration Act and also inserts section 150(10ZA) and (10ZB) into that Act so that it aligns with the monthly assessment period cycle in universal credit.

(10)

2012 c. 5 (\"http://www.legislation.gov.uk/id/ukpga/2012/5\").

(11)

S.I. 1996/2745 (\"http://www.legislation.gov.uk/id/uksi/1996/2745\").

(12)

1992 c. 4 (\"http://www.legislation.gov.uk/id/ukpga/1992/4\") (“the Contributions and Benefits Act”).

(13)

S.I. 2008/794 (\"http://www.legislation.gov.uk/id/uksi/2008/794\"); relevant amending instruments are S.I. 2008/2428 (\"http://www.legislation.gov.uk/id/uksi/2008/2428\"), 2009/2655 (\"http://www.legislation.gov.uk/id/uksi/2009/2655\"), 2011/2428 (\"http://www.legislation.gov.uk/id/uksi/2011/2428\"), 2015/30 (\"http://www.legislation.gov.uk/id/uksi/2015/30\") and 457 (\"http://www.legislation.gov.uk/id/uksi/2015/457\"), 2016/242 (\"http://www.legislation.gov.uk/id/uksi/2016/242\"), 2017/204 (\"http://www.legislation.gov.uk/id/uksi/2017/204\"), 260 (\"http://www.legislation.gov.uk/id/uksi/2017/260\") and 581 (\"http://www.legislation.gov.uk/id/uksi/2017/581\"), 2018/281 (\"http://www.legislation.gov.uk/id/uksi/2018/281\"), 2019/480 (\"http://www.legislation.gov.uk/id/uksi/2019/480\"), 2020/234 (\"http://www.legislation.gov.uk/id/uksi/2020/234\"), 2021/162 (\"http://www.legislation.gov.uk/id/uksi/2021/162\"), 2022/292 (\"http://www.legislation.gov.uk/id/uksi/2022/292\"), 2023/316 (\"http://www.legislation.gov.uk/id/uksi/2023/316\") and 1218 (\"http://www.legislation.gov.uk/id/uksi/2023/1218\") and 2024/242 (\"http://www.legislation.gov.uk/id/uksi/2024/242\").

(14)

S.I. 2013/379 (\"http://www.legislation.gov.uk/id/uksi/2013/379\"); relevant amending instruments are S.I. 2016/242 (\"http://www.legislation.gov.uk/id/uksi/2016/242\"), 2017/204 (\"http://www.legislation.gov.uk/id/uksi/2017/204\"), 260 (\"http://www.legislation.gov.uk/id/uksi/2017/260\") and 581 (\"http://www.legislation.gov.uk/id/uksi/2017/581\"), 2018/281 (\"http://www.legislation.gov.uk/id/uksi/2018/281\"), 2019/480 (\"http://www.legislation.gov.uk/id/uksi/2019/480\"), 2020/234 (\"http://www.legislation.gov.uk/id/uksi/2020/234\"), 2021/162 (\"http://www.legislation.gov.uk/id/uksi/2021/162\"), 2022/292 (\"http://www.legislation.gov.uk/id/uksi/2022/292\"), 2023/316 (\"http://www.legislation.gov.uk/id/uksi/2023/316\") and 2024/242 (\"http://www.legislation.gov.uk/id/uksi/2024/242\").

(15)

S.I. 2017/204 (\"http://www.legislation.gov.uk/id/uksi/2017/204\").

(16)

S.I. 2006/213 (\"http://www.legislation.gov.uk/id/uksi/2006/213\"); relevant amending instruments are S.I. 2006/718 (\"http://www.legislation.gov.uk/id/uksi/2006/718\"), 2007/2868 (\"http://www.legislation.gov.uk/id/uksi/2007/2868\"), 2008/1082 (\"http://www.legislation.gov.uk/id/uksi/2008/1082\") and 2428 (\"http://www.legislation.gov.uk/id/uksi/2008/2428\"), 2009/2608 (\"http://www.legislation.gov.uk/id/uksi/2009/2608\"), 2010/793 (\"http://www.legislation.gov.uk/id/uksi/2010/793\"), 2015/30 (\"http://www.legislation.gov.uk/id/uksi/2015/30\"), 457 (\"http://www.legislation.gov.uk/id/uksi/2015/457\"), 1754 (\"http://www.legislation.gov.uk/id/uksi/2015/1754\") and 1857 (\"http://www.legislation.gov.uk/id/uksi/2015/1857\"), 2016/242 (\"http://www.legislation.gov.uk/id/uksi/2016/242\"), 2017/204 (\"http://www.legislation.gov.uk/id/uksi/2017/204\"), 260 (\"http://www.legislation.gov.uk/id/uksi/2017/260\") and 376 (\"http://www.legislation.gov.uk/id/uksi/2017/376\"), 2018/281 (\"http://www.legislation.gov.uk/id/uksi/2018/281\"), 2019/480 (\"http://www.legislation.gov.uk/id/uksi/2019/480\"), 2020/234 (\"http://www.legislation.gov.uk/id/uksi/2020/234\"), 2021/162 (\"http://www.legislation.gov.uk/id/uksi/2021/162\"), 2022/292 (\"http://www.legislation.gov.uk/id/uksi/2022/292\"), 2023/316 (\"http://www.legislation.gov.uk/id/uksi/2023/316\") and 1218 (\"http://www.legislation.gov.uk/id/uksi/2023/1218\") and 2024/242 (\"http://www.legislation.gov.uk/id/uksi/2024/242\").

(17)

S.I. 2006/214 (\"http://www.legislation.gov.uk/id/uksi/2006/214\"); relevant amending instruments are S.I. 2006/718 (\"http://www.legislation.gov.uk/id/uksi/2006/718\"), 2007/2869 (\"http://www.legislation.gov.uk/id/uksi/2007/2869\"), 2008/3157 (\"http://www.legislation.gov.uk/id/uksi/2008/3157\"), 2010/793 (\"http://www.legislation.gov.uk/id/uksi/2010/793\"), 2015/457 (\"http://www.legislation.gov.uk/id/uksi/2015/457\"), 1754 (\"http://www.legislation.gov.uk/id/uksi/2015/1754\") and 1857 (\"http://www.legislation.gov.uk/id/uksi/2015/1857\"), 2016/242 (\"http://www.legislation.gov.uk/id/uksi/2016/242\"), 2017/260 (\"http://www.legislation.gov.uk/id/uksi/2017/260\") and 1187 (\"http://www.legislation.gov.uk/id/uksi/2017/1187\"), 2018/281 (\"http://www.legislation.gov.uk/id/uksi/2018/281\"), 2019/480 (\"http://www.legislation.gov.uk/id/uksi/2019/480\"), 2020/234 (\"http://www.legislation.gov.uk/id/uksi/2020/234\"), 2021/162 (\"http://www.legislation.gov.uk/id/uksi/2021/162\") and 188 (\"http://www.legislation.gov.uk/id/uksi/2021/188\"), 2022/292 (\"http://www.legislation.gov.uk/id/uksi/2022/292\"), 2023/316 (\"http://www.legislation.gov.uk/id/uksi/2023/316\") and 1218 (\"http://www.legislation.gov.uk/id/uksi/2023/1218\") and 2024/242 (\"http://www.legislation.gov.uk/id/uksi/2024/242\").

(18)

S.I. 1987/1967 (\"http://www.legislation.gov.uk/id/uksi/1987/1967\"); relevant amending instruments are S.I. 1990/1168 (\"http://www.legislation.gov.uk/id/uksi/1990/1168\") and 1776 (\"http://www.legislation.gov.uk/id/uksi/1990/1776\"), 1994/527 (\"http://www.legislation.gov.uk/id/uksi/1994/527\"), 1995/1613 (\"http://www.legislation.gov.uk/id/uksi/1995/1613\") and 2927 (\"http://www.legislation.gov.uk/id/uksi/1995/2927\"), 1996/206 (\"http://www.legislation.gov.uk/id/uksi/1996/206\"), 1803 (\"http://www.legislation.gov.uk/id/uksi/1996/1803\"), 2431 (\"http://www.legislation.gov.uk/id/uksi/1996/2431\"), 2518 (\"http://www.legislation.gov.uk/id/uksi/1996/2518\") and 2545 (\"http://www.legislation.gov.uk/id/uksi/1996/2545\"), 1998/766 (\"http://www.legislation.gov.uk/id/uksi/1998/766\"), 1999/2555 (\"http://www.legislation.gov.uk/id/uksi/1999/2555\") and 3178 (\"http://www.legislation.gov.uk/id/uksi/1999/3178\"), 2000/636 (\"http://www.legislation.gov.uk/id/uksi/2000/636\") and 2629 (\"http://www.legislation.gov.uk/id/uksi/2000/2629\"), 2001/3767 (\"http://www.legislation.gov.uk/id/uksi/2001/3767\"), 2002/2497 (\"http://www.legislation.gov.uk/id/uksi/2002/2497\") and 3019 (\"http://www.legislation.gov.uk/id/uksi/2002/3019\"), 2003/455 (\"http://www.legislation.gov.uk/id/uksi/2003/455\"), 2004/2327 (\"http://www.legislation.gov.uk/id/uksi/2004/2327\"), 2006/718 (\"http://www.legislation.gov.uk/id/uksi/2006/718\"), 2007/719 (\"http://www.legislation.gov.uk/id/uksi/2007/719\"), 2010/641 (\"http://www.legislation.gov.uk/id/uksi/2010/641\"), 2011/674 (\"http://www.legislation.gov.uk/id/uksi/2011/674\") and 2425 (\"http://www.legislation.gov.uk/id/uksi/2011/2425\"), 2013/2536 (\"http://www.legislation.gov.uk/id/uksi/2013/2536\"), 2014/516 (\"http://www.legislation.gov.uk/id/uksi/2014/516\"), 2015/30 (\"http://www.legislation.gov.uk/id/uksi/2015/30\") and 457 (\"http://www.legislation.gov.uk/id/uksi/2015/457\"), 2016/242 (\"http://www.legislation.gov.uk/id/uksi/2016/242\"), 2017/204 (\"http://www.legislation.gov.uk/id/uksi/2017/204\") and 260 (\"http://www.legislation.gov.uk/id/uksi/2017/260\"), 2018/281 (\"http://www.legislation.gov.uk/id/uksi/2018/281\"), 2019/480 (\"http://www.legislation.gov.uk/id/uksi/2019/480\"), 2020/234 (\"http://www.legislation.gov.uk/id/uksi/2020/234\"), 2021/162 (\"http://www.legislation.gov.uk/id/uksi/2021/162\"), 2022/292 (\"http://www.legislation.gov.uk/id/uksi/2022/292\"), 2023/316 (\"http://www.legislation.gov.uk/id/uksi/2023/316\") and 1218 (\"http://www.legislation.gov.uk/id/uksi/2023/1218\") and 2024/242 (\"http://www.legislation.gov.uk/id/uksi/2024/242\").

(19)

S.I. 1996/207 (\"http://www.legislation.gov.uk/id/uksi/1996/207\"); relevant amending instruments are S.I. 1996/1516 (\"http://www.legislation.gov.uk/id/uksi/1996/1516\"), 1517 (\"http://www.legislation.gov.uk/id/uksi/1996/1517\"), 1803 (\"http://www.legislation.gov.uk/id/uksi/1996/1803\"), 2518 (\"http://www.legislation.gov.uk/id/uksi/1996/2518\") and 2545 (\"http://www.legislation.gov.uk/id/uksi/1996/2545\"), 1997/827 (\"http://www.legislation.gov.uk/id/uksi/1997/827\"), 1998/766 (\"http://www.legislation.gov.uk/id/uksi/1998/766\"), 1999/2555 (\"http://www.legislation.gov.uk/id/uksi/1999/2555\") and 2860 (\"http://www.legislation.gov.uk/id/uksi/1999/2860\"), 2000/1978 (\"http://www.legislation.gov.uk/id/uksi/2000/1978\"), 2239 (\"http://www.legislation.gov.uk/id/uksi/2000/2239\") and 2629 (\"http://www.legislation.gov.uk/id/uksi/2000/2629\"), 2001/518 (\"http://www.legislation.gov.uk/id/uksi/2001/518\"), 2003/455 (\"http://www.legislation.gov.uk/id/uksi/2003/455\"), 511 (\"http://www.legislation.gov.uk/id/uksi/2003/511\") and 1195 (\"http://www.legislation.gov.uk/id/uksi/2003/1195\"), 2004/2327 (\"http://www.legislation.gov.uk/id/uksi/2004/2327\"), 2005/2877 (\"http://www.legislation.gov.uk/id/uksi/2005/2877\") and 3360 (\"http://www.legislation.gov.uk/id/uksi/2005/3360\"), 2006/217 (\"http://www.legislation.gov.uk/id/uksi/2006/217\") and 718 (\"http://www.legislation.gov.uk/id/uksi/2006/718\"), 2007/719 (\"http://www.legislation.gov.uk/id/uksi/2007/719\") and 2618 (\"http://www.legislation.gov.uk/id/uksi/2007/2618\"), 2008/698 (\"http://www.legislation.gov.uk/id/uksi/2008/698\"), 1554 (\"http://www.legislation.gov.uk/id/uksi/2008/1554\") and 2767 (\"http://www.legislation.gov.uk/id/uksi/2008/2767\"), 2009/1488 (\"http://www.legislation.gov.uk/id/uksi/2009/1488\") and 1575 (\"http://www.legislation.gov.uk/id/uksi/2009/1575\"), 2011/674 (\"http://www.legislation.gov.uk/id/uksi/2011/674\"), 2013/388 (\"http://www.legislation.gov.uk/id/uksi/2013/388\"), 443 (\"http://www.legislation.gov.uk/id/uksi/2013/443\"), 591 (\"http://www.legislation.gov.uk/id/uksi/2013/591\"), 630 (\"http://www.legislation.gov.uk/id/uksi/2013/630\") and 2536 (\"http://www.legislation.gov.uk/id/uksi/2013/2536\"), 2014/516 (\"http://www.legislation.gov.uk/id/uksi/2014/516\") and 2888 (\"http://www.legislation.gov.uk/id/uksi/2014/2888\"), 2015/30 (\"http://www.legislation.gov.uk/id/uksi/2015/30\") and 457 (\"http://www.legislation.gov.uk/id/uksi/2015/457\"), 2016/242 (\"http://www.legislation.gov.uk/id/uksi/2016/242\"), 2017/204 (\"http://www.legislation.gov.uk/id/uksi/2017/204\") and 260 (\"http://www.legislation.gov.uk/id/uksi/2017/260\"), 2018/281 (\"http://www.legislation.gov.uk/id/uksi/2018/281\"), 2019/480 (\"http://www.legislation.gov.uk/id/uksi/2019/480\"), 2020/234 (\"http://www.legislation.gov.uk/id/uksi/2020/234\") and 618 (\"http://www.legislation.gov.uk/id/uksi/2020/618\"), 2021/162 (\"http://www.legislation.gov.uk/id/uksi/2021/162\"), 786 (\"http://www.legislation.gov.uk/id/uksi/2021/786\") and 1405 (\"http://www.legislation.gov.uk/id/uksi/2021/1405\"), 2022/177 (\"http://www.legislation.gov.uk/id/uksi/2022/177\") and 292 (\"http://www.legislation.gov.uk/id/uksi/2022/292\"), 2023/316 (\"http://www.legislation.gov.uk/id/uksi/2023/316\") and 1218 (\"http://www.legislation.gov.uk/id/uksi/2023/1218\") and 2024/242 (\"http://www.legislation.gov.uk/id/uksi/2024/242\").

(20)

S.I. 2013/378 (\"http://www.legislation.gov.uk/id/uksi/2013/378\"); the relevant amending instrument is S.I. 2024/242 (\"http://www.legislation.gov.uk/id/uksi/2024/242\").

(21)

2014 c. 19 (\"http://www.legislation.gov.uk/id/ukpga/2014/19\").

(22)

1993 c. 48 (\"http://www.legislation.gov.uk/id/ukpga/1993/48\"); section 17(2) was amended by paragraph 20 of Schedule 4 to the Marriage (Same Sex Couples) Act 2013 (c. 30) (\"http://www.legislation.gov.uk/id/ukpga/2013/30\") and by S.I. 2005/2050 (\"http://www.legislation.gov.uk/id/uksi/2005/2050\").

(23)

S.I. 2002/1792 (\"http://www.legislation.gov.uk/id/uksi/2002/1792\"); relevant amending instruments are S.I. 2002/3197 (\"http://www.legislation.gov.uk/id/uksi/2002/3197\"), 2004/2327 (\"http://www.legislation.gov.uk/id/uksi/2004/2327\"), 2006/2378 (\"http://www.legislation.gov.uk/id/uksi/2006/2378\"), 2008/3195 (\"http://www.legislation.gov.uk/id/uksi/2008/3195\"), 2015/457 (\"http://www.legislation.gov.uk/id/uksi/2015/457\") and 1754 (\"http://www.legislation.gov.uk/id/uksi/2015/1754\"), 2016/242 (\"http://www.legislation.gov.uk/id/uksi/2016/242\"), 2017/260 (\"http://www.legislation.gov.uk/id/uksi/2017/260\") and 725 (\"http://www.legislation.gov.uk/id/uksi/2017/725\"), 2018/281 (\"http://www.legislation.gov.uk/id/uksi/2018/281\") and 676 (\"http://www.legislation.gov.uk/id/uksi/2018/676\"), 2019/480 (\"http://www.legislation.gov.uk/id/uksi/2019/480\"), 2020/234 (\"http://www.legislation.gov.uk/id/uksi/2020/234\"), 2021/162 (\"http://www.legislation.gov.uk/id/uksi/2021/162\"), 2022/292 (\"http://www.legislation.gov.uk/id/uksi/2022/292\"), 2023/316 (\"http://www.legislation.gov.uk/id/uksi/2023/316\") and 1218 (\"http://www.legislation.gov.uk/id/uksi/2023/1218\") and 2024/242 (\"http://www.legislation.gov.uk/id/uksi/2024/242\").

(24)

S.I. 2013/376 (\"http://www.legislation.gov.uk/id/uksi/2013/376\"); relevant amendments are made by section 14(5)(b) of the Welfare Reform and Work Act 2016 (c. 7) (\"http://www.legislation.gov.uk/id/ukpga/2016/7\") and by S.I. 2015/30 (\"http://www.legislation.gov.uk/id/uksi/2015/30\"), 457 (\"http://www.legislation.gov.uk/id/uksi/2015/457\"), xx-xxxx-xxxx (\"http://www.legislation.gov.uk/id/uksi/2015/xx-xxxx-xxxx\") and 1754 (\"http://www.legislation.gov.uk/id/uksi/2015/1754\"), 2017/204 (\"http://www.legislation.gov.uk/id/uksi/2017/204\"), 2018/65 (\"http://www.legislation.gov.uk/id/uksi/2018/65\"), 2019/480 (\"http://www.legislation.gov.uk/id/uksi/2019/480\"), 2020/234 (\"http://www.legislation.gov.uk/id/uksi/2020/234\"), 2021/162 (\"http://www.legislation.gov.uk/id/uksi/2021/162\") and 1283 (\"http://www.legislation.gov.uk/id/uksi/2021/1283\"), 2022/292 (\"http://www.legislation.gov.uk/id/uksi/2022/292\"), 2023/316 (\"http://www.legislation.gov.uk/id/uksi/2023/316\") and 2024/242 (\"http://www.legislation.gov.uk/id/uksi/2024/242\").

(25)

Part V of Schedule 4 to the Contributions and Benefits Act was amended by paragraph 15 of Schedule 1 to the Child Benefit Act 2005 (c. 6) (\"http://www.legislation.gov.uk/id/ukpga/2005/6\") (“the 2005 Act”).

(26)

Section 44(4) was substituted by section 68 of the 1998 Act and amended by Schedule 8 to the Welfare Reform Act 2007 and S.I. 2015/457 (\"http://www.legislation.gov.uk/id/uksi/2015/457\"), 2017/260 (\"http://www.legislation.gov.uk/id/uksi/2017/260\"), 2018/281 (\"http://www.legislation.gov.uk/id/uksi/2018/281\"), 2019/480 (\"http://www.legislation.gov.uk/id/uksi/2019/480\"), 2020/234 (\"http://www.legislation.gov.uk/id/uksi/2020/234\"), 2021/162 (\"http://www.legislation.gov.uk/id/uksi/2021/162\"), 2022/292 (\"http://www.legislation.gov.uk/id/uksi/2022/292\"), 2023/316 (\"http://www.legislation.gov.uk/id/uksi/2023/316\") and 2024/242 (\"http://www.legislation.gov.uk/id/uksi/2024/242\").

(27)

See section 151(1) of the Administration Act.

(28)

Schedule 5 was amended by paragraph 42 of Schedule 8 to the Pension Schemes Act, paragraph 40 of Schedule 1 to the 1994 Act, paragraphs 6 and 21 of Schedule 4, and Schedule 7, to the Pensions Act 1995, section 39 of the Child Support, Pensions and Social Security Act 2000 (c. 19) (\"http://www.legislation.gov.uk/id/ukpga/2000/19\") (“the 2000 Act”), Schedule 6 to the Tax Credits Act, paragraphs 2 to 14 of Schedule 11 to the Pensions Act 2004 (c. 35) (\"http://www.legislation.gov.uk/id/ukpga/2004/35\"), paragraphs 19 and 20 of Schedule 1, and Schedule 7, to the Pensions Act 2007, paragraph 94 of Schedule 12 to the Pensions Act and S.I. 2005/2053 (\"http://www.legislation.gov.uk/id/uksi/2005/2053\") and 2014/560 (\"http://www.legislation.gov.uk/id/uksi/2014/560\") and 3168 (\"http://www.legislation.gov.uk/id/uksi/2014/3168\").

(29)

1975 c. 14 (\"http://www.legislation.gov.uk/id/ukpga/1975/14\"); section 126A was inserted by section 12 of the Social Security Act 1979 (c. 18) (\"http://www.legislation.gov.uk/id/ukpga/1979/18\") and repealed by Schedule 11 to the Social Security Act 1986 (c. 50) (\"http://www.legislation.gov.uk/id/ukpga/1986/50\").

(30)

Section 63 was repealed by Schedule 1 to the Social Security (Consequential Provisions) Act 1992 (c. 6) (\"http://www.legislation.gov.uk/id/ukpga/1992/6\").

(31)

Section 55A was inserted by paragraph 3 of Schedule 6 to the 1999 Act and amended by section 41(3) of the 2000 Act and paragraph 5 of Schedule 11 to the Pensions Act. Section 55AA was inserted by paragraph 6 of Schedule 11 to the Pensions Act.

(32)

Schedule 5A was inserted by paragraph 15 of Schedule 11 to the Pensions Act 2004.

(33)

Section 17(2) was amended by S.I. 2005/2050 (\"http://www.legislation.gov.uk/id/uksi/2005/2050\") and by paragraph 20 of Schedule 4 to the Marriage (Same Sex Couples) Act 2013 (c. 30) (\"http://www.legislation.gov.uk/id/ukpga/2013/30\").

(34)

See section 151(4) of the Administration Act. Under section 151(4), where an increment under section 15(1) of the Pension Schemes Act is increased by an order under section 109 of that Act, the increase that would otherwise fall to be made by this Order is reduced by the amount of the increase under section 109. Section 109 of the Pension Schemes Act was amended by section 55 of the Pensions Act 1995, paragraph 40 of Schedule 13 to the Pensions Act and S.I. 2005/2050 (\"http://www.legislation.gov.uk/id/uksi/2005/2050\"). The Guaranteed Minimum Pensions Increase Order 2025 (S.I. 2025/264 (\"http://www.legislation.gov.uk/id/uksi/2025/264\")) provides for an increase of 1.7 per cent where the increase under section 15(1) is attributable to the tax year 1988-89 and subsequent tax years up to and including 1996-97.

(35)

S.I. 2015/173 (\"http://www.legislation.gov.uk/id/uksi/2015/173\"); regulation 1A was inserted by S.I. 2016/227 (\"http://www.legislation.gov.uk/id/uksi/2016/227\"). Relevant amending instrument is S.I. 2024/242 (\"http://www.legislation.gov.uk/id/uksi/2024/242\").

(36)

Section 47(1) was amended by paragraph 13 of Schedule 1 to the 1994 Act. Section 48C was inserted by paragraph 3 of Schedule 4 to the Pensions Act 1995.

(37)

See section 82(3)(a) of the Contributions and Benefits Act, regulations 8 and 10(2) of, and paragraph 7 of Schedule 2 to, the Social Security Benefit (Dependency) Regulations 1977 (S.I. 1977/343 (\"http://www.legislation.gov.uk/id/uksi/1977/343\")) (“the 1977 Regulations”) and regulation 10 of the Social Security (Incapacity Benefit-Increases for Dependants) Regulations 1994 (S.I. 1994/2945 (\"http://www.legislation.gov.uk/id/uksi/1994/2945\")). Relevant amending instruments are S.I. 1984/xx-xxxx-xxxx (\"http://www.legislation.gov.uk/id/uksi/1984/xx-xxxx-xxxx\") and xx-xxxx-xxxx (\"http://www.legislation.gov.uk/id/uksi/1984/xx-xxxx-xxxx\"), 1987/355 (\"http://www.legislation.gov.uk/id/uksi/1987/355\"), 1988/554 (\"http://www.legislation.gov.uk/id/uksi/1988/554\"), 1989/523 (\"http://www.legislation.gov.uk/id/uksi/1989/523\") and xx-xxxx-xxxx (\"http://www.legislation.gov.uk/id/uksi/1989/xx-xxxx-xxxx\"), 1992/3041 (\"http://www.legislation.gov.uk/id/uksi/1992/3041\"), 1994/2945 (\"http://www.legislation.gov.uk/id/uksi/1994/2945\"), 1996/1345 (\"http://www.legislation.gov.uk/id/uksi/1996/1345\") and 2745 (\"http://www.legislation.gov.uk/id/uksi/1996/2745\"), 2002/2497 (\"http://www.legislation.gov.uk/id/uksi/2002/2497\"), 2005/2877 (\"http://www.legislation.gov.uk/id/uksi/2005/2877\") and 2006/692 (\"http://www.legislation.gov.uk/id/uksi/2006/692\"). Paragraph 7 of Schedule 2 to the 1977 Regulations was also amended by section 37 of the Social Security Act 1986.

(38)

Relevant amending instrument is S.I. 2024/242 (\"http://www.legislation.gov.uk/id/uksi/2024/242\").

(39)

S.I. 1986/1960 (\"http://www.legislation.gov.uk/id/uksi/1986/1960\"); relevant amending instruments are S.I. 2002/2690 (\"http://www.legislation.gov.uk/id/uksi/2002/2690\") and 2024/242 (\"http://www.legislation.gov.uk/id/uksi/2024/242\").

(40)

S.I. 2002/2818 (\"http://www.legislation.gov.uk/id/uksi/2002/2818\"); relevant amending instruments are S.I. 2004/925 (\"http://www.legislation.gov.uk/id/uksi/2004/925\") and 2024/242 (\"http://www.legislation.gov.uk/id/uksi/2024/242\").

(41)

S.I. 2014/3051 (\"http://www.legislation.gov.uk/id/uksi/2014/3051\"); relevant amending instrument is S.I. 2024/242 (\"http://www.legislation.gov.uk/id/uksi/2024/242\").

(42)

S.I. 2020/233 (\"http://www.legislation.gov.uk/id/uksi/2020/233\"); relevant amending instrument is S.I. 2024/242 (\"http://www.legislation.gov.uk/id/uksi/2024/242\").

(43)

1965 c. 51 (\"http://www.legislation.gov.uk/id/ukpga/1965/51\"). Sections 36 and 37 were repealed by the Social Security Act 1973 (c. 38) (\"http://www.legislation.gov.uk/id/ukpga/1973/38\") but are continued in force by regulation 3 of the Social Security (Graduated Retirement Benefit) (No. 2) Regulations 1978 (S.I. 1978/393 (\"http://www.legislation.gov.uk/id/uksi/1978/393\")), in the modified form set out in Schedule 1 to those Regulations; relevant amending instruments are S.I. 1989/xx-xxxx-xxxx (\"http://www.legislation.gov.uk/id/uksi/1989/xx-xxxx-xxxx\"), 1995/2606 (\"http://www.legislation.gov.uk/id/uksi/1995/2606\"), 1996/1345 (\"http://www.legislation.gov.uk/id/uksi/1996/1345\"), 2005/454 (\"http://www.legislation.gov.uk/id/uksi/2005/454\") and 3078 (\"http://www.legislation.gov.uk/id/uksi/2005/3078\") and 2024/242 (\"http://www.legislation.gov.uk/id/uksi/2024/242\"). See also regulation 2 of those Regulations, which was substituted by S.I. 1995/2606 (\"http://www.legislation.gov.uk/id/uksi/1995/2606\").

(44)

S.I. 1978/393 (\"http://www.legislation.gov.uk/id/uksi/1978/393\"); relevant amending instruments are S.I. 1989/xx-xxxx-xxxx (\"http://www.legislation.gov.uk/id/uksi/1989/xx-xxxx-xxxx\"), 2005/454 (\"http://www.legislation.gov.uk/id/uksi/2005/454\") and 2024/242 (\"http://www.legislation.gov.uk/id/uksi/2024/242\").

(45)

S.I. 2005/454 (\"http://www.legislation.gov.uk/id/uksi/2005/454\"); relevant amending instruments are S.I. 2005/2677 (\"http://www.legislation.gov.uk/id/uksi/2005/2677\") and 3078 (\"http://www.legislation.gov.uk/id/uksi/2005/3078\") and 2024/242 (\"http://www.legislation.gov.uk/id/uksi/2024/242\").

(46)

S.I. 1979/642 (\"http://www.legislation.gov.uk/id/uksi/1979/642\"); relevant amending instruments are S.I. 1987/1854 (\"http://www.legislation.gov.uk/id/uksi/1987/1854\"), 1989/xx-xxxx-xxxx (\"http://www.legislation.gov.uk/id/uksi/1989/xx-xxxx-xxxx\"), 2015/1985 (\"http://www.legislation.gov.uk/id/uksi/2015/1985\") and 2024/242 (\"http://www.legislation.gov.uk/id/uksi/2024/242\").

(47)

S.I. 2010/426 (\"http://www.legislation.gov.uk/id/uksi/2010/426\"); regulation 3A was inserted by S.I. 2015/1985 (\"http://www.legislation.gov.uk/id/uksi/2015/1985\") and amended by S.I. 2024/242 (\"http://www.legislation.gov.uk/id/uksi/2024/242\").

(48)

S.I. 1991/2890 (\"http://www.legislation.gov.uk/id/uksi/1991/2890\"); relevant amending instruments are S.I. 1993/1939 (\"http://www.legislation.gov.uk/id/uksi/1993/1939\") and 2024/242 (\"http://www.legislation.gov.uk/id/uksi/2024/242\").

(49)

S.I. 2013/377 (\"http://www.legislation.gov.uk/id/uksi/2013/377\"); relevant amending instrument is S.I. 2024/242 (\"http://www.legislation.gov.uk/id/uksi/2024/242\").

(50)

S.I. 1994/2946 (\"http://www.legislation.gov.uk/id/uksi/1994/2946\"); relevant amending instrument is S.I. 2024/242 (\"http://www.legislation.gov.uk/id/uksi/2024/242\").

(51)

S.I. 2008/3270 (\"http://www.legislation.gov.uk/id/uksi/2008/3270\").

(52)

S.I. 1995/310 (\"http://www.legislation.gov.uk/id/uksi/1995/310\"); relevant amending instrument is S.I. 2024/242 (\"http://www.legislation.gov.uk/id/uksi/2024/242\").

(53)

S.I. 2010/2818 (\"http://www.legislation.gov.uk/id/uksi/2010/2818\"); relevant amending instruments are S.I. 2017/422 (\"http://www.legislation.gov.uk/id/uksi/2017/422\") and 2024/242 (\"http://www.legislation.gov.uk/id/uksi/2024/242\").

(54)

S.I. 2017/410 (\"http://www.legislation.gov.uk/id/uksi/2017/410\"); relevant amending instrument is S.I. 2023/134 (\"http://www.legislation.gov.uk/id/uksi/2023/134\").

(55)

Regulations 17(1)(b) and 18(1)(c) were omitted by S.I. 2003/455 (\"http://www.legislation.gov.uk/id/uksi/2003/455\"). Regulation 7 of that S.I. (as amended by S.I. 2005/2294 (\"http://www.legislation.gov.uk/id/uksi/2005/2294\")) makes transitional arrangements in connection with the introduction of tax credits.

(56)

Relevant amending instruments are S.I. 1994/527 (\"http://www.legislation.gov.uk/id/uksi/1994/527\"), 1996/206 (\"http://www.legislation.gov.uk/id/uksi/1996/206\") and 2431 (\"http://www.legislation.gov.uk/id/uksi/1996/2431\"), 2000/636 (\"http://www.legislation.gov.uk/id/uksi/2000/636\"), 2001/3767 (\"http://www.legislation.gov.uk/id/uksi/2001/3767\") and 2003/455 (\"http://www.legislation.gov.uk/id/uksi/2003/455\").

(57)

Paragraph 13A was inserted by S.I. 2000/2629 (\"http://www.legislation.gov.uk/id/uksi/2000/2629\") and amended by S.I. 2002/3019 (\"http://www.legislation.gov.uk/id/uksi/2002/3019\"), 2003/455 (\"http://www.legislation.gov.uk/id/uksi/2003/455\"), 2007/719 (\"http://www.legislation.gov.uk/id/uksi/2007/719\") and 2011/674 (\"http://www.legislation.gov.uk/id/uksi/2011/674\") and 2425 (\"http://www.legislation.gov.uk/id/uksi/2011/2425\").

(58)

Relevant amending instruments are S.I. 2007/719 (\"http://www.legislation.gov.uk/id/uksi/2007/719\") and 2011/674 (\"http://www.legislation.gov.uk/id/uksi/2011/674\").

(59)

Relevant amending instruments are S.I. 1990/1168 (\"http://www.legislation.gov.uk/id/uksi/1990/1168\"), 1996/206 (\"http://www.legislation.gov.uk/id/uksi/1996/206\"), 2007/719 (\"http://www.legislation.gov.uk/id/uksi/2007/719\"), 2010/641 (\"http://www.legislation.gov.uk/id/uksi/2010/641\") and 2024/242 (\"http://www.legislation.gov.uk/id/uksi/2024/242\").

(60)

Relevant amending instruments are S.I. 1996/2545 (\"http://www.legislation.gov.uk/id/uksi/1996/2545\"), 1999/2555 (\"http://www.legislation.gov.uk/id/uksi/1999/2555\"), 2003/455 (\"http://www.legislation.gov.uk/id/uksi/2003/455\"), 2006/718 (\"http://www.legislation.gov.uk/id/uksi/2006/718\") and 2024/242 (\"http://www.legislation.gov.uk/id/uksi/2024/242\").

(61)

Relevant amending instruments are S.I. 1996/1803 (\"http://www.legislation.gov.uk/id/uksi/1996/1803\"), 1998/766 (\"http://www.legislation.gov.uk/id/uksi/1998/766\"), 2003/455 (\"http://www.legislation.gov.uk/id/uksi/2003/455\"), 2014/516 (\"http://www.legislation.gov.uk/id/uksi/2014/516\") and 2024/242 (\"http://www.legislation.gov.uk/id/uksi/2024/242\").

(62)

Relevant amending instruments are S.I. 1990/1776 (\"http://www.legislation.gov.uk/id/uksi/1990/1776\"), 1996/1803 (\"http://www.legislation.gov.uk/id/uksi/1996/1803\"), 2000/2629 (\"http://www.legislation.gov.uk/id/uksi/2000/2629\"), 2002/2497 (\"http://www.legislation.gov.uk/id/uksi/2002/2497\") and 3019 (\"http://www.legislation.gov.uk/id/uksi/2002/3019\"), 2007/719 (\"http://www.legislation.gov.uk/id/uksi/2007/719\"), 2015/457 (\"http://www.legislation.gov.uk/id/uksi/2015/457\"), 2023/1218 (\"http://www.legislation.gov.uk/id/uksi/2023/1218\") and 2024/242 (\"http://www.legislation.gov.uk/id/uksi/2024/242\").

(63)

Schedule 3 was substituted by S.I. 1995/1613 (\"http://www.legislation.gov.uk/id/uksi/1995/1613\"). Relevant amending instruments are S.I. 1995/2927 (\"http://www.legislation.gov.uk/id/uksi/1995/2927\"), 1996/2518 (\"http://www.legislation.gov.uk/id/uksi/1996/2518\"), 1999/3178 (\"http://www.legislation.gov.uk/id/uksi/1999/3178\"), 2004/2327 (\"http://www.legislation.gov.uk/id/uksi/2004/2327\") and 2024/242 (\"http://www.legislation.gov.uk/id/uksi/2024/242\").

(64)

See section 151(6) of the Administration Act.

(65)

S.I. 1987/1969 (\"http://www.legislation.gov.uk/id/uksi/1987/1969\"); relevant amending instruments are S.I. 1988/521 (\"http://www.legislation.gov.uk/id/uksi/1988/521\") and 670 (\"http://www.legislation.gov.uk/id/uksi/1988/670\"), 1989/1626 (\"http://www.legislation.gov.uk/id/uksi/1989/1626\") and 1991/1600 (\"http://www.legislation.gov.uk/id/uksi/1991/1600\").

(66)

See section 126(8) of the Contributions and Benefits Act. Relevant amending instrument is S.I. 2024/242 (\"http://www.legislation.gov.uk/id/uksi/2024/242\").

(67)

Regulation 74 was substituted by S.I. 2007/2868 (\"http://www.legislation.gov.uk/id/uksi/2007/2868\"). Relevant amending instrument is S.I. 2024/242 (\"http://www.legislation.gov.uk/id/uksi/2024/242\").

(68)

Relevant amending instrument is S.I. 2024/242 (\"http://www.legislation.gov.uk/id/uksi/2024/242\").

(69)

Relevant amending instrument is S.I. 2022/292 (\"http://www.legislation.gov.uk/id/uksi/2022/292\").

(70)

Relevant amending instruments are S.I. 2017/376 (\"http://www.legislation.gov.uk/id/uksi/2017/376\") and 2024/242 (\"http://www.legislation.gov.uk/id/uksi/2024/242\").

(71)

Relevant amending instruments are S.I. 2006/718 (\"http://www.legislation.gov.uk/id/uksi/2006/718\") and 2024/242 (\"http://www.legislation.gov.uk/id/uksi/2024/242\").

(72)

S.I. 2015/1857 (\"http://www.legislation.gov.uk/id/uksi/2015/1857\"). Part 2 of Schedule 3 was omitted by regulation 2 of that S.I. subject to transitional arrangements in regulation 4.

(73)

Relevant amending instruments are S.I. 2015/1574 (\"http://www.legislation.gov.uk/id/uksi/2015/1574\"), 2023/1218 (\"http://www.legislation.gov.uk/id/uksi/2023/1218\") and 2024/242 (\"http://www.legislation.gov.uk/id/uksi/2024/242\").

(74)

Part 6 was inserted by S.I. 2008/1082 (\"http://www.legislation.gov.uk/id/uksi/2008/1082\") (as amended by S.I. 2008/2428 (\"http://www.legislation.gov.uk/id/uksi/2008/2428\")) and amended by S.I. 2017/204 (\"http://www.legislation.gov.uk/id/uksi/2017/204\").

(75)

S.I. 2017/204 (\"http://www.legislation.gov.uk/id/uksi/2017/204\"). Paragraph 25 was revoked by paragraph 6 of Schedule 1 to that S.I. but the revocation does not apply where any of the circumstances in paragraphs 2 to 7 of Schedule 2 to that S.I. apply. Relevant amending instrument is S.I. 2024/242 (\"http://www.legislation.gov.uk/id/uksi/2024/242\").

(76)

Relevant amending instrument is S.I. 2024/242 (\"http://www.legislation.gov.uk/id/uksi/2024/242\").

(77)

Relevant amending instruments are S.I. 2009/2608 (\"http://www.legislation.gov.uk/id/uksi/2009/2608\") and 2010/793 (\"http://www.legislation.gov.uk/id/uksi/2010/793\").

(78)

Regulation 55 was substituted by S.I. 2007/2869 (\"http://www.legislation.gov.uk/id/uksi/2007/2869\"). Relevant amending instrument is S.I. 2024/242 (\"http://www.legislation.gov.uk/id/uksi/2024/242\").

(79)

Relevant amending instrument is S.I. 2024/242 (\"http://www.legislation.gov.uk/id/uksi/2024/242\").

(80)

Relevant amending instrument is S.I. 2022/292 (\"http://www.legislation.gov.uk/id/uksi/2022/292\").

(81)

Relevant amending instruments are S.I. 2017/1187 (\"http://www.legislation.gov.uk/id/uksi/2017/1187\"), 2021/162 (\"http://www.legislation.gov.uk/id/uksi/2021/162\") and 188 (\"http://www.legislation.gov.uk/id/uksi/2021/188\") and 2024/242 (\"http://www.legislation.gov.uk/id/uksi/2024/242\").

(82)

Relevant amending instruments are S.I. 2006/718 (\"http://www.legislation.gov.uk/id/uksi/2006/718\") and 2024/242 (\"http://www.legislation.gov.uk/id/uksi/2024/242\").

(83)

Relevant amending instruments are S.I. 2023/1218 (\"http://www.legislation.gov.uk/id/uksi/2023/1218\") and 2024/242 (\"http://www.legislation.gov.uk/id/uksi/2024/242\").

(84)

Relevant amending instruments are S.I. 2008/3157 (\"http://www.legislation.gov.uk/id/uksi/2008/3157\") and 2010/793 (\"http://www.legislation.gov.uk/id/uksi/2010/793\").

(85)

Relevant amending instruments are S.I. 2013/2536 (\"http://www.legislation.gov.uk/id/uksi/2013/2536\") and 2024/242 (\"http://www.legislation.gov.uk/id/uksi/2024/242\").

(86)

Regulations 83(b) and 84(1)(c) were omitted, and regulation 85(1) was amended, by S.I. 2003/455 (\"http://www.legislation.gov.uk/id/uksi/2003/455\"). Regulation 8 of that S.I. (as amended by S.I. 2005/2294 (\"http://www.legislation.gov.uk/id/uksi/2005/2294\")) makes transitional arrangements in connection with the introduction of child tax credit. Regulation 85(1) was also amended by S.I. 2007/2618 (\"http://www.legislation.gov.uk/id/uksi/2007/2618\").

(87)

Paragraph 15A was inserted by S.I. 2000/2629 (\"http://www.legislation.gov.uk/id/uksi/2000/2629\") and amended by S.I. 2003/455 (\"http://www.legislation.gov.uk/id/uksi/2003/455\") and 2007/719 (\"http://www.legislation.gov.uk/id/uksi/2007/719\").

(88)

Relevant amending instruments are S.I. 2007/719 (\"http://www.legislation.gov.uk/id/uksi/2007/719\"), 2011/674 (\"http://www.legislation.gov.uk/id/uksi/2011/674\") and 2013/388 (\"http://www.legislation.gov.uk/id/uksi/2013/388\").

(89)

Relevant amending instruments are S.I. 1996/1516 (\"http://www.legislation.gov.uk/id/uksi/1996/1516\"), 2000/1978 (\"http://www.legislation.gov.uk/id/uksi/2000/1978\"), 2005/2877 (\"http://www.legislation.gov.uk/id/uksi/2005/2877\"), 2007/719 (\"http://www.legislation.gov.uk/id/uksi/2007/719\"), 2008/698 (\"http://www.legislation.gov.uk/id/uksi/2008/698\") and 1554 (\"http://www.legislation.gov.uk/id/uksi/2008/1554\"), 2009/1575 (\"http://www.legislation.gov.uk/id/uksi/2009/1575\") and 2024/242 (\"http://www.legislation.gov.uk/id/uksi/2024/242\").

(90)

Relevant amending instruments are S.I. 1996/2545 (\"http://www.legislation.gov.uk/id/uksi/1996/2545\"), 1999/2555 (\"http://www.legislation.gov.uk/id/uksi/1999/2555\"), 2003/455 (\"http://www.legislation.gov.uk/id/uksi/2003/455\"), 2006/718 (\"http://www.legislation.gov.uk/id/uksi/2006/718\") and 2024/242 (\"http://www.legislation.gov.uk/id/uksi/2024/242\").

(91)

Relevant amending instruments are S.I. 1996/1803 (\"http://www.legislation.gov.uk/id/uksi/1996/1803\"), 1998/766 (\"http://www.legislation.gov.uk/id/uksi/1998/766\"), 2003/455 (\"http://www.legislation.gov.uk/id/uksi/2003/455\") and 2024/242 (\"http://www.legislation.gov.uk/id/uksi/2024/242\").

(92)

Relevant amending instruments are S.I. 1996/1516 (\"http://www.legislation.gov.uk/id/uksi/1996/1516\") and 1803 (\"http://www.legislation.gov.uk/id/uksi/1996/1803\"), 2000/2239 (\"http://www.legislation.gov.uk/id/uksi/2000/2239\") and 2629 (\"http://www.legislation.gov.uk/id/uksi/2000/2629\"), 2003/455 (\"http://www.legislation.gov.uk/id/uksi/2003/455\") and 511 (\"http://www.legislation.gov.uk/id/uksi/2003/511\"), 2007/719 (\"http://www.legislation.gov.uk/id/uksi/2007/719\"), 2009/1488 (\"http://www.legislation.gov.uk/id/uksi/2009/1488\"), 2015/457 (\"http://www.legislation.gov.uk/id/uksi/2015/457\"), 2023/1218 (\"http://www.legislation.gov.uk/id/uksi/2023/1218\") and 2024/242 (\"http://www.legislation.gov.uk/id/uksi/2024/242\").

(93)

Part IVB was inserted by S.I. 2000/1978 (\"http://www.legislation.gov.uk/id/uksi/2000/1978\") and amended by S.I. 2000/2629 (\"http://www.legislation.gov.uk/id/uksi/2000/2629\"), 2001/518 (\"http://www.legislation.gov.uk/id/uksi/2001/518\"), 2003/511 (\"http://www.legislation.gov.uk/id/uksi/2003/511\"), 2007/719 (\"http://www.legislation.gov.uk/id/uksi/2007/719\"), 2009/1488 (\"http://www.legislation.gov.uk/id/uksi/2009/1488\"), 2015/457 (\"http://www.legislation.gov.uk/id/uksi/2015/457\"), 2023/1218 (\"http://www.legislation.gov.uk/id/uksi/2023/1218\") and 2024/242 (\"http://www.legislation.gov.uk/id/uksi/2024/242\").

(94)

Relevant amending instruments are S.I. 1996/1517 (\"http://www.legislation.gov.uk/id/uksi/1996/1517\") and 2518 (\"http://www.legislation.gov.uk/id/uksi/1996/2518\"), 1997/827 (\"http://www.legislation.gov.uk/id/uksi/1997/827\"), 1999/2860 (\"http://www.legislation.gov.uk/id/uksi/1999/2860\"), 2003/1195 (\"http://www.legislation.gov.uk/id/uksi/2003/1195\"), 2004/2327 (\"http://www.legislation.gov.uk/id/uksi/2004/2327\"), 2005/3360 (\"http://www.legislation.gov.uk/id/uksi/2005/3360\"), 2006/217 (\"http://www.legislation.gov.uk/id/uksi/2006/217\"), 2008/1554 (\"http://www.legislation.gov.uk/id/uksi/2008/1554\") and 2767 (\"http://www.legislation.gov.uk/id/uksi/2008/2767\"), 2013/388 (\"http://www.legislation.gov.uk/id/uksi/2013/388\"), 443 (\"http://www.legislation.gov.uk/id/uksi/2013/443\"), 591 (\"http://www.legislation.gov.uk/id/uksi/2013/591\") and 630 (\"http://www.legislation.gov.uk/id/uksi/2013/630\"), 2014/2888 (\"http://www.legislation.gov.uk/id/uksi/2014/2888\"), 2017/204 (\"http://www.legislation.gov.uk/id/uksi/2017/204\"), 2020/618 (\"http://www.legislation.gov.uk/id/uksi/2020/618\"), 2021/786 (\"http://www.legislation.gov.uk/id/uksi/2021/786\") and 1405 (\"http://www.legislation.gov.uk/id/uksi/2021/1405\"), 2022/177 (\"http://www.legislation.gov.uk/id/uksi/2022/177\") and 2024/242 (\"http://www.legislation.gov.uk/id/uksi/2024/242\").

(95)

See section 15(6) of the Jobseekers Act 1995. Relevant amending instrument is S.I. 2024/242 (\"http://www.legislation.gov.uk/id/uksi/2024/242\").

(96)

Relevant amending instrument is S.I. 2024/242 (\"http://www.legislation.gov.uk/id/uksi/2024/242\").

(97)

Relevant amending instruments are S.I. 2015/1754 (\"http://www.legislation.gov.uk/id/uksi/2015/1754\"), 2018/676 (\"http://www.legislation.gov.uk/id/uksi/2018/676\"), 2023/1218 (\"http://www.legislation.gov.uk/id/uksi/2023/1218\") and 2024/242 (\"http://www.legislation.gov.uk/id/uksi/2024/242\").

(98)

Relevant amending instrument is S.I. 2024/242 (\"http://www.legislation.gov.uk/id/uksi/2024/242\").

(99)

Relevant amending instruments are S.I. 2002/3197 (\"http://www.legislation.gov.uk/id/uksi/2002/3197\"), 2004/2327 (\"http://www.legislation.gov.uk/id/uksi/2004/2327\"), 2006/2378 (\"http://www.legislation.gov.uk/id/uksi/2006/2378\") and 2024/242 (\"http://www.legislation.gov.uk/id/uksi/2024/242\").

(100)

Schedule IIA was inserted by S.I. 2018/676 (\"http://www.legislation.gov.uk/id/uksi/2018/676\"). Relevant amending instrument is S.I. 2024/242 (\"http://www.legislation.gov.uk/id/uksi/2024/242\").

(101)

Relevant amending instruments are S.I. 2002/3197 (\"http://www.legislation.gov.uk/id/uksi/2002/3197\") and 2024/242 (\"http://www.legislation.gov.uk/id/uksi/2024/242\").

(102)

Relevant amending instruments are S.I. 2008/2428 (\"http://www.legislation.gov.uk/id/uksi/2008/2428\"), 2009/2655 (\"http://www.legislation.gov.uk/id/uksi/2009/2655\"), 2011/2428 (\"http://www.legislation.gov.uk/id/uksi/2011/2428\") and 2024/242 (\"http://www.legislation.gov.uk/id/uksi/2024/242\"). Paragraph 1 of Schedule 4 was also amended by S.I. 2017/204 (\"http://www.legislation.gov.uk/id/uksi/2017/204\") and 581 (\"http://www.legislation.gov.uk/id/uksi/2017/581\") but the amendments do not apply where any of the circumstances in paragraphs 2 to 7 of Schedule 2 to S.I. 2017/204 (\"http://www.legislation.gov.uk/id/uksi/2017/204\") apply.

(103)

Relevant amending instruments are S.I. 2008/2428 (\"http://www.legislation.gov.uk/id/uksi/2008/2428\"), 2017/204 (\"http://www.legislation.gov.uk/id/uksi/2017/204\"), 2023/1218 (\"http://www.legislation.gov.uk/id/uksi/2023/1218\") and 2024/242 (\"http://www.legislation.gov.uk/id/uksi/2024/242\").

(104)

Relevant amending instrument is S.I. 2024/242 (\"http://www.legislation.gov.uk/id/uksi/2024/242\").

(105)

Relevant amending instruments are S.I. 2016/242 (\"http://www.legislation.gov.uk/id/uksi/2016/242\") and 2024/242 (\"http://www.legislation.gov.uk/id/uksi/2024/242\").

(106)

Relevant amending instruments are S.I. 2017/204 (\"http://www.legislation.gov.uk/id/uksi/2017/204\") and 581 (\"http://www.legislation.gov.uk/id/uksi/2017/581\") and 2024/242 (\"http://www.legislation.gov.uk/id/uksi/2024/242\").

(107)

Relevant amending instruments are S.I. 2017/204 (\"http://www.legislation.gov.uk/id/uksi/2017/204\") and 581 (\"http://www.legislation.gov.uk/id/uksi/2017/581\") and 2024/242 (\"http://www.legislation.gov.uk/id/uksi/2024/242\").

(108)

Relevant amending instruments are S.I. 2017/204 (\"http://www.legislation.gov.uk/id/uksi/2017/204\") and 2024/242 (\"http://www.legislation.gov.uk/id/uksi/2024/242\").

(109)

Regulation 62(2) was substituted by regulation 3 of S.I. 2017/204 (\"http://www.legislation.gov.uk/id/uksi/2017/204\") but that amendment does not apply where any of the circumstances in paragraphs 2 to 7 of Schedule 2 to that S.I. apply. Relevant amending instrument is S.I. 2024/242 (\"http://www.legislation.gov.uk/id/uksi/2024/242\").

(110)

S.I. 2010/1907 (\"http://www.legislation.gov.uk/id/uksi/2010/1907\") (“the 2010 Regulations”). The 2010 Regulations modify the ESA Regulations 2008 for the purpose of the conversion of awards of incapacity benefit, income support and severe disablement allowance to employment and support allowance under the ESA Regulations 2008.

(111)

S.I. 2013/983 (\"http://www.legislation.gov.uk/id/uksi/2013/983\"). The Welfare Reform Act 2012 (Commencement No. 9 and Transitional and Transitory Provisions and Commencement No. 8 and Savings and Transitional Provisions (Amendment)) Order 2013 modifies the 2010 Regulations so that they refer to a modified form of the ESA Regulations 2013 for the purpose of the conversion of awards of incapacity benefit and severe disablement allowance to employment and support allowance under the ESA Regulations 2013.

(112)

Relevant amending instruments are S.I. 2015/xx-xxxx-xxxx (\"http://www.legislation.gov.uk/id/uksi/2015/xx-xxxx-xxxx\"), 2021/1283 (\"http://www.legislation.gov.uk/id/uksi/2021/1283\") and 2024/242 (\"http://www.legislation.gov.uk/id/uksi/2024/242\").

(113)

The table in regulation 36 was amended by section 14(5)(b) of the Welfare Reform and Work Act 2016 (c. 7) (\"http://www.legislation.gov.uk/id/ukpga/2016/7\") and by S.I. 2015/1754 (\"http://www.legislation.gov.uk/id/uksi/2015/1754\"), 2017/204 (\"http://www.legislation.gov.uk/id/uksi/2017/204\") and 2024/242 (\"http://www.legislation.gov.uk/id/uksi/2024/242\").

(114)

Relevant amending instrument is S.I. 2024/242 (\"http://www.legislation.gov.uk/id/uksi/2024/242\").

(115)

S.I. 2014/1230 (\"http://www.legislation.gov.uk/id/uksi/2014/1230\"). Relevant amending instruments are S.I. 2021/4 (\"http://www.legislation.gov.uk/id/uksi/2021/4\"), 2023/340 (\"http://www.legislation.gov.uk/id/uksi/2023/340\"), 543 (\"http://www.legislation.gov.uk/id/uksi/2023/543\") and 1238 (\"http://www.legislation.gov.uk/id/uksi/2023/1238\") and 2024/242 (\"http://www.legislation.gov.uk/id/uksi/2024/242\").

(116)

S.I. 2024/242 (\"http://www.legislation.gov.uk/id/uksi/2024/242\").

(117)

Paragraph 2 was substituted, and paragraph 2A was inserted, by section 2(2) of the 1994 Act.

(118)

Paragraph 5 was amended by paragraph 21 of Schedule 4 to the Pensions Act 1995, paragraph 68 of Schedule 12 to the Pensions Act and by S.I. 2024/242 (\"http://www.legislation.gov.uk/id/uksi/2024/242\").

(119)

Relevant amending instrument is S.I. 2002/1457 (\"http://www.legislation.gov.uk/id/uksi/2002/1457\").

(120)

Paragraph 7 was amended by paragraph 81(b) of Schedule 12 to the Pensions Act.

(121)

Paragraph 1A was inserted, and paragraph 2 substituted, by section 2(6) of the 1994 Act.

(122)

This entry was amended by section 65(2) of the 2012 Act.

(123)

This entry was amended by section 65(3) of the 2012 Act.

(124)

Widow’s and widower’s pension are payable in relation only to deaths occurring before 11th April 1988 (paragraph 14(1) of Schedule 7 to the Contributions and Benefits Act). Relevant amending instrument is S.I. 2024/242 (\"http://www.legislation.gov.uk/id/uksi/2024/242\").

(125)

Paragraph 12 was amended by paragraph 15(3) of Schedule 1 to the 2005 Act which inserted the words “and qualifying young persons” and substituted the words “child or qualifying young person”.

(126)

Sub-paragraphs (1) and (2) were substituted by S.I. 1990/1168 (\"http://www.legislation.gov.uk/id/uksi/1990/1168\") and amended by S.I. 1996/206 (\"http://www.legislation.gov.uk/id/uksi/1996/206\") and 2007/719 (\"http://www.legislation.gov.uk/id/uksi/2007/719\").

(127)

Paragraph 1A of Part 1 of Schedule 2 was inserted by S.I. 1996/206 (\"http://www.legislation.gov.uk/id/uksi/1996/206\").

(128)

Sub-paragraph (3) was substituted by S.I. 1996/206 (\"http://www.legislation.gov.uk/id/uksi/1996/206\") and amended by S.I. 2010/641 (\"http://www.legislation.gov.uk/id/uksi/2010/641\").

(129)

Sub-paragraphs (2), (2A) and (3) were substituted by S.I. 2002/3019 (\"http://www.legislation.gov.uk/id/uksi/2002/3019\"). Relevant amending instruments are S.I. 2016/242 (\"http://www.legislation.gov.uk/id/uksi/2016/242\") and 2024/242 (\"http://www.legislation.gov.uk/id/uksi/2024/242\").

(130)

Relevant amending instruments are S.I. 2007/719 (\"http://www.legislation.gov.uk/id/uksi/2007/719\") and 2024/242 (\"http://www.legislation.gov.uk/id/uksi/2024/242\").

(131)

Relevant amending instruments are S.I. 2023/1218 (\"http://www.legislation.gov.uk/id/uksi/2023/1218\") and 2024/242 (\"http://www.legislation.gov.uk/id/uksi/2024/242\").

(132)

Relevant amending instruments are S.I. 2002/2497 (\"http://www.legislation.gov.uk/id/uksi/2002/2497\") and 2024/242 (\"http://www.legislation.gov.uk/id/uksi/2024/242\").

(133)

Sub-paragraph (7) was added by S.I. 1990/1776 (\"http://www.legislation.gov.uk/id/uksi/1990/1776\") and amended by S.I. 2024/242 (\"http://www.legislation.gov.uk/id/uksi/2024/242\").

(134)

Sub-paragraph (8) was added by S.I. 2000/2629 (\"http://www.legislation.gov.uk/id/uksi/2000/2629\") and amended by S.I. 2003/455 (\"http://www.legislation.gov.uk/id/uksi/2003/455\") and 2024/242 (\"http://www.legislation.gov.uk/id/uksi/2024/242\").

(135)

Relevant amending instruments are S.I. 2015/1754 (\"http://www.legislation.gov.uk/id/uksi/2015/1754\"), 2023/1218 (\"http://www.legislation.gov.uk/id/uksi/2023/1218\") and 2024/242 (\"http://www.legislation.gov.uk/id/uksi/2024/242\").

(136)

Relevant amending instruments are S.I. 2021/188 (\"http://www.legislation.gov.uk/id/uksi/2021/188\") and 2024/242 (\"http://www.legislation.gov.uk/id/uksi/2024/242\").

(137)

Relevant amending instruments are S.I. 2015/1754 (\"http://www.legislation.gov.uk/id/uksi/2015/1754\"), 2023/1218 (\"http://www.legislation.gov.uk/id/uksi/2023/1218\") and 2024/242 (\"http://www.legislation.gov.uk/id/uksi/2024/242\").

(138)

Relevant amending instruments are S.I. 2009/1488 (\"http://www.legislation.gov.uk/id/uksi/2009/1488\"), 2016/242 (\"http://www.legislation.gov.uk/id/uksi/2016/242\") and 2024/242 (\"http://www.legislation.gov.uk/id/uksi/2024/242\").

(139)

Relevant amending instruments are S.I. 2007/719 (\"http://www.legislation.gov.uk/id/uksi/2007/719\") and 2024/242 (\"http://www.legislation.gov.uk/id/uksi/2024/242\").

(140)

Relevant amending instruments are S.I. 2023/1218 (\"http://www.legislation.gov.uk/id/uksi/2023/1218\") and 2024/242 (\"http://www.legislation.gov.uk/id/uksi/2024/242\").

(141)

Sub-paragraph (9) was added by S.I. 2000/2629 (\"http://www.legislation.gov.uk/id/uksi/2000/2629\") and amended by S.I. 2003/455 (\"http://www.legislation.gov.uk/id/uksi/2003/455\") and 2024/242 (\"http://www.legislation.gov.uk/id/uksi/2024/242\").

(142)

Part IVB was inserted by S.I. 2000/1978 (\"http://www.legislation.gov.uk/id/uksi/2000/1978\").

(143)

Relevant amending instruments are S.I. 2009/1488 (\"http://www.legislation.gov.uk/id/uksi/2009/1488\"), 2016/242 (\"http://www.legislation.gov.uk/id/uksi/2016/242\") and 2024/242 (\"http://www.legislation.gov.uk/id/uksi/2024/242\").

(144)

Relevant amending instruments are S.I. 2007/719 (\"http://www.legislation.gov.uk/id/uksi/2007/719\"), 2016/242 (\"http://www.legislation.gov.uk/id/uksi/2016/242\") and 2024/242 (\"http://www.legislation.gov.uk/id/uksi/2024/242\").

(145)

Relevant amending instruments are S.I. 2007/719 (\"http://www.legislation.gov.uk/id/uksi/2007/719\") and 2024/242 (\"http://www.legislation.gov.uk/id/uksi/2024/242\").

(146)

Relevant amending instruments are S.I. 2023/1218 (\"http://www.legislation.gov.uk/id/uksi/2023/1218\") and 2024/242 (\"http://www.legislation.gov.uk/id/uksi/2024/242\").

(147)

Relevant amending instruments are S.I. 2001/518 (\"http://www.legislation.gov.uk/id/uksi/2001/518\"), 2003/511 (\"http://www.legislation.gov.uk/id/uksi/2003/511\") and 2023/316 (\"http://www.legislation.gov.uk/id/uksi/2023/316\").

(148)

Sub-paragraph (6) was added by S.I. 2000/2629 (\"http://www.legislation.gov.uk/id/uksi/2000/2629\") and amended by S.I. 2024/242 (\"http://www.legislation.gov.uk/id/uksi/2024/242\").

(149)

Relevant amending instruments are S.I. 2017/204 (\"http://www.legislation.gov.uk/id/uksi/2017/204\") and 581 (\"http://www.legislation.gov.uk/id/uksi/2017/581\") and 2024/242 (\"http://www.legislation.gov.uk/id/uksi/2024/242\").

(150)

Relevant amending instruments are S.I. 2016/242 (\"http://www.legislation.gov.uk/id/uksi/2016/242\") and 2024/242 (\"http://www.legislation.gov.uk/id/uksi/2024/242\").

(151)

Relevant amending instruments are S.I. 2023/1218 (\"http://www.legislation.gov.uk/id/uksi/2023/1218\") and 2024/242 (\"http://www.legislation.gov.uk/id/uksi/2024/242\").

(152)

Relevant amending instruments are S.I. 2008/2428 (\"http://www.legislation.gov.uk/id/uksi/2008/2428\") and 2024/242 (\"http://www.legislation.gov.uk/id/uksi/2024/242\").

(153)

Relevant amending instruments are S.I. 2008/2428 (\"http://www.legislation.gov.uk/id/uksi/2008/2428\") and 2024/242 (\"http://www.legislation.gov.uk/id/uksi/2024/242\").

(154)

Relevant amending instruments are S.I. 2016/242 (\"http://www.legislation.gov.uk/id/uksi/2016/242\") and 2024/242 (\"http://www.legislation.gov.uk/id/uksi/2024/242\").

(155)

Relevant amending instrument is S.I. 2024/242 (\"http://www.legislation.gov.uk/id/uksi/2024/242\").

(156)

The amount for the first child or qualifying young person was abolished by section 14(5)(b)(i) of the Welfare Reform and Work Act 2016 (c. 7) (\"http://www.legislation.gov.uk/id/ukpga/2016/7\") subject to the saving in regulation 43 of S.I. 2014/1230 (\"http://www.legislation.gov.uk/id/uksi/2014/1230\") inserted by S.I. 2017/376 (\"http://www.legislation.gov.uk/id/uksi/2017/376\").

(157)

This row was amended by section 14(5)(b)(ii) of the Welfare Reform and Work Act 2016.

(158)

Relevant amending instrument is S.I. 2024/242 (\"http://www.legislation.gov.uk/id/uksi/2024/242\").

(159)

Relevant amending instrument is S.I. 2024/242 (\"http://www.legislation.gov.uk/id/uksi/2024/242\").

(160)

Wording substituted by S.I. 2017/204 (\"http://www.legislation.gov.uk/id/uksi/2017/204\") subject to the saving in regulation 7 of, and Schedule 2 Part 2 to, that S.I.

(161)

Wording revoked by S.I. 2017/204 (\"http://www.legislation.gov.uk/id/uksi/2017/204\") subject to the saving in regulation 7 of, and Schedule 2 Part 2 to, that S.I. Relevant amending instrument is S.I. 2024/242 (\"http://www.legislation.gov.uk/id/uksi/2024/242\").

(162)

Relevant amending instrument is S.I. 2024/242 (\"http://www.legislation.gov.uk/id/uksi/2024/242\").

(163)

Relevant amending instrument is S.I. 2024/242 (\"http://www.legislation.gov.uk/id/uksi/2024/242\").

(164)

Relevant amending instrument is S.I. 2024/242 (\"http://www.legislation.gov.uk/id/uksi/2024/242\").