UK Benefit Rates — 2026/27
A single-page reference for the current UK benefit, welfare, and statutory pay rates. All figures are checked against GOV.UK and uprated annually each April.
Rates verified on 2026-04-28. Next scheduled review: 2027-04-06.
Universal Credit (monthly)
Standard allowance and elements paid monthly. The carer element, child element, and LCWRA element are added on top of the standard allowance for those who qualify.
| Rate | Amount | Notes |
|---|---|---|
| Standard allowance — single under 25 | £338.58 / month | |
| Standard allowance — single 25 or over | £424.90 / month | |
| Standard allowance — couple, both under 25 | £528.34 / month | |
| Standard allowance — couple, either 25 or over | £666.97 / month | |
| Child element — first child (born before 6 April 2017) | £351.88 / month | |
| Child element — first or subsequent child (born on / after 6 April 2017) | £303.94 / month | |
| Limited Capability for Work and Work-Related Activity (LCWRA) — protected rate | £429.80 / month | For existing claimants, severe-conditions criteria, or terminally ill from April 2026. |
| LCWRA — new claimants from April 2026 | £217.26 / month | |
| Carer element | £209.34 / month | |
| Work allowance — higher (no housing costs) | £684.00 / month | |
| Work allowance — lower (with housing costs) | £411.00 / month | |
| Taper rate | 55% | 55p of UC withdrawn for every £1 earned above the work allowance. |
PIP, Attendance Allowance, and Carer's Allowance (weekly)
| Rate | Amount | Notes |
|---|---|---|
| PIP daily living — standard rate | £76.70 / week | |
| PIP daily living — enhanced rate | £114.60 / week | |
| PIP mobility — standard rate | £30.30 / week | |
| PIP mobility — enhanced rate | £80.00 / week | |
| Attendance Allowance — lower rate | £76.70 / week | |
| Attendance Allowance — higher rate | £114.60 / week | |
| Carer's Allowance — weekly rate | £86.45 / week | |
| Carer's Allowance — earnings limit | £204 / week net | Exceeding by £1 forfeits the whole entitlement. |
State Pension and statutory pay (weekly)
| Rate | Amount | Notes |
|---|---|---|
| New State Pension — full weekly rate | £241.30 / week | Requires 35 qualifying NI years. |
| Statutory Sick Pay (SSP) | £123.25 / week | |
| Statutory Maternity Pay — first 6 weeks | 90% of average weekly earnings | |
| Statutory Maternity Pay — remaining 33 weeks | £194.32 / week | |
| Statutory Paternity Pay | £194.32 / week | |
| Shared Parental Pay | £194.32 / week |
National Minimum Wage / National Living Wage (hourly)
Effective from April 2026.
| Rate | Amount | Notes |
|---|---|---|
| National Living Wage (21 and over) | £12.71 / hour | |
| 18 to 20 | £10.85 / hour | |
| Under 18 | £8.00 / hour | |
| Apprentice rate | £8.00 / hour |
Redundancy and Employment Tribunal
| Rate | Amount | Notes |
|---|---|---|
| Weekly pay cap (statutory redundancy and basic award) | £751 / week | |
| Maximum years of service counted | 20 years | |
| Unfair dismissal compensatory award cap | £118,223 | Or 52 weeks' pay, whichever is lower. No cap for health-and-safety or whistleblowing dismissals. |
Benefit Cap (annual)
| Rate | Amount | Notes |
|---|---|---|
| London — couple or with children | £25,323 / year | |
| London — single, no children | £16,967 / year | |
| Rest of GB — couple or with children | £22,020 / year | |
| Rest of GB — single, no children | £14,753 / year |
Capital limits — Universal Credit and care charging
| Rate | Amount | Notes |
|---|---|---|
| UC lower capital limit | £6,000 | Savings below this do not affect UC. |
| UC upper capital limit | £16,000 | Savings above this end UC entitlement. |
| Care charging lower limit | £14,250 | Local authority disregards capital below this when calculating contribution. |
| Care charging upper limit | £23,250 | Self-funder above this threshold. |
Immigration thresholds and business tax
| Rate | Amount | Notes |
|---|---|---|
| Immigration Health Surcharge — adult annual | £1,035 / year | |
| Immigration Health Surcharge — student / child annual | £776 / year | |
| Skilled Worker visa general salary threshold | £41,700 / year | |
| Skilled Worker visa new entrant threshold | £33,400 / year | |
| ILR qualifying period | 5 years | |
| VAT registration threshold | £90,000 / year | |
| Corporation Tax — main rate | 25% | For profits over £250,000. |
| Corporation Tax — small profits rate | 19% | For profits under £50,000. Marginal relief between thresholds. |
| Employment Allowance | £10,500 / year |
Source and methodology
All figures are sourced from GOV.UK publications and verified against the relevant annual benefit and pension rates publication. Most rates are uprated each April; NMW figures change on the April calendar year cycle.
For an explanation of any individual rate, see the linked guide in the relevant benefits, employment, business, or immigration hub.