Toolkit
Benefit & tax credit rates
2008 - 2009
Click on the links below to view this year's benefit rates (in force from April 2008) -
- Means tested benefits - Income Support & income-based JSA | Employment & Support Allowance | Pension Credit | Housing Benefit/Council Tax Benefit | Capital limits
- Non means tested benefits - Attendance Allowance | Bereavement Allowance | Carer's Allowance | Child Benefit | Disability Living Allowance | Employment & Support Allowance | Guardian's Allowance | Incapacity Benefit | Industrial Injuries Benefit | Jobseeker's Allowance | Maternity Allowance | Retirement Pension | Severe Disablement Allowance | Statutory Adoption Pay | Statutory Maternity Pay | Statutory Paternity Pay | Statutory Sick Pay | Widowed Parent's Allowance
Means tested benefits
| ||
|
| |
Personal allowances | ||
Single | under 25 | 47.95 |
25 or over | 60.50 | |
Lone parent | under 18 | 47.95 |
18 or over | 60.50 | |
Couple | both under 18 | 47.95/72.35 |
one under 18 | 47.95/60.50/94.95 | |
both aged 18+ | 94.95 | |
Dependent children | 52.59 (a) | |
Premiums | ||
Carer | 27.75 | |
Disability | single | 25.85 |
couple | 36.85 | |
Disabled Child | 48.72 (a) | |
Enhanced Disability | single/lone parent | 12.60 |
couple | 18.15 | |
child | 19.60 (a) | |
Family | 16.75 (a) | |
Pensioner | single (JSA only) | 63.55 |
couple | 94.40 | |
Severe Disability | per qualifying person | 50.35 |
Basic | single/lone parent | 60.50 |
couple | 60.50/94.95 | |
Components | Work-related activity | 24.00 |
Support | 29.00 | |
Premiums | Carer, Enhanced Disability, Pensioner (d) and Severe Disability Premium paid at the same rate as Income Support/income-based JSA | |
Minimum guarantee | single | 124.05 |
couple | 189.35 | |
Additional amounts | severe disability(per qualifying person) | 50.35 |
carer | 27.25 | |
Savings credit threshold | single | 91.20 |
couple | 145.80 | |
Savings credit maximum | single | 19.71 |
couple | 26.13 | |
As for Income Support, JSA & Pension Credit, except - | ||
Personal allowances | ||
Single person | aged 65+ | 143.80 |
Couple | both under 18 (n/a for CTB) | 72.35 |
one under 18 | 94.95 | |
one or both aged 65+ | 215.50 | |
Premiums | ||
Family | lone parent rate | 22.20 |
baby addition | 10.50 | |
(lower/upper) | ||
Income Support | ||
- standard | 6,000 / 16,000 | |
- care home | 10,000 / 16,000 | |
Housing Benefit | ||
- standard | 6,000 / no limit | |
- care home | 10,000 / no limit | |
Pension Credit | ||
- standard | 6,000 / 16,000 | |
- care home (HB only) | 10,000 / 16,000 | |
- Pension Credit guarantee | no lower or upper limit | |
Tax Credits
| ||
(Annual figures) | ||
Family element | 545.00 | |
- Baby addition | 545.00 | |
Child element | 2085.00 | |
Disabled child | 2540.00 | |
Severely disabled child | 1020.00 | |
(Annual figures) | ||
Basic element | 1800.00 | |
Couple/lone parent | 1770.00 | |
30 hours element | 735.00 | |
Disability element | 2405.00 | |
Severe disability element | 1020.00 | |
50+ return to work | 16 – 29 hours | 1235.00 |
30+ hours | 1840.00 | |
Childcare costs | 1 child | 80% of up to 175.00/week |
2+ children | 80% of up to 300.00/week | |
First threshold | 6,420.00 | |
- no Working Tax Credit | 15,575.00 | |
Second threshold | 50,000.00 | |
Non means tested benefits
| ||
lower | 44.85 | |
higher | 67.00 | |
- aged 45 to 54 | 27.21 – 84.35 | |
- aged 55 to pension age | 90.70 (h) | |
50.55 | ||
adult dependant | 30.20 | |
child dependant | 11.35 (i) | |
only/eldest child | 18.80 | |
other children | 12.55 | |
lower care | 17.75 | |
middle care | 44.85 | |
higher care | 67.00 | |
lower mobility | 17.75 | |
higher mobility | 46.75 | |
- Basic | 60.50 | |
- Component | Work- related activity | 24.00 |
Support | 29.00 | |
13.45 | ||
- short term/under pension age (h) | lower rate | 63.75 |
higher rate | 75.40 | |
adult dependant | 39.40 | |
child dependant (with higher rate) | 11.35 (i) | |
- long term | 84.50 | |
age addition | 17.75 | |
age addition | 8.90 | |
adult dependant | 50.55 | |
child dependant | 11.35 (i) | |
under 18 | 16.77 – 83.85 | |
18+ (or under 18 with dependants) | 27.36 – 136.80 | |
under 25 | 47.95 | |
25+ | 60.50 | |
Standard rate | 117.18 | |
adult dependant | 39.40 | |
Cat A | 90.70 | |
adult dependant | 54.35 | |
Cat B (husband’s NI) | 54.35 | |
Cat D (non contributory) | 54.35 | |
age addition | 0.25 | |
child dependant | 11.35 (i) | |
51.05 | ||
age addition (under 40) | 17.75 | |
age addition (aged 40 - 49) | 11.40 | |
age addition (aged 50 - 59) | 5.70 | |
adult dependant | 30.40 | |
child dependant | 11.35 (i) | |
117.18 | ||
117.18 | ||
117.18 | ||
75.40 | ||
| 90.70 | ||
child dependant | 11.35 (i) | |
(a) Not applicable for new claimants.
(b) To be introduced from October 2008 for new claimants.
(c) Paid at a reduced rate to certain claimants during 13 week assessment phase.
(d) Reduced where claimant entitled to ESA component.
(e) Replaced by Local Housing Allowance – based on area and family size – in the private rented sector from April 2008.
(f) HB/CTB rates are expected to also be aligned with employment and support allowance from October 2008.
(g) Annual figures. First threshold £6,420 (£15,575 if not entitled to WTC). Second threshold £50,000.
(h) 60 for women, 65 for men.
(i) Reduced for an eldest/only child where CB is payable. Not applicable for new claimants.
