Welfare Benefits and Tax Credits Handbook 2023/24

CPAG

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Welfare Benefits and Tax Credits Handbook 2024/25

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Welfare Benefits and Tax Credits Handbook 2023/24

Part 1: Introduction

Chapter 1: How to use this book

1. About this Handbook

Scope of this Handbook

2. Using this Handbook

3. How this Handbook is organised

How the chapters are organised

4. Finding out which benefits and tax credits you can get

Part 2: Universal credit

Chapter 2: Transferring to universal credit

3. Transferring to universal credit

4. Change of circumstances

Couples

Chapter 3: Universal credit

Chapter 4: People included in the claim

2. Children

Chapter 5: The maximum amount

After a death

Chapter 6: The housing costs element

2. Liability for payments

3. Occupying accommodation as a home

4. How the housing costs element is calculated: general rules

5. The housing costs element for private rented sector tenants

6. The housing costs element for social rented sector tenants

7. The housing costs element for owner-occupiers

The waiting period

Chapter 7: Income

Chapter 8: Capital

4. Disregarded capital

5. Deliberately getting rid of capital

6. How capital is valued

Part 3: Other means-tested benefits and tax credits

Chapter 9: Income-related employment and support allowance

Chapter 10: Housing benefit

2. The rules about your age

Working-age or pension-age housing benefit

7. Getting paid

8. Tax, other benefits and the benefit cap

Chapter 11: Income support

Chapter 12: Income-based jobseeker's allowance

Chapter 13: Pension credit

Chapter 14: Child tax credit

5. Claims and renewals

Renewal awards

6. Getting paid

Change of circumstances

7. Tax, other benefits and the benefit cap

Chapter 15: Working tax credit

5. Claims and renewals

Renewal awards

6. Getting paid

Change of circumstances

7. Tax, other benefits and the benefit cap

Part 4: General rules for other means-tested benefits

Chapter 16: People included in the claim

2. Children

3. Households

Chapter 17: Applicable amounts

Chapter 18: Help with ground rent, service charges and other housing costs

3. The amount of housing costs

Deductions for non-dependants

4. Liability to pay housing costs

Shared liability

5. Occupying accommodation as your home

6. Housing costs run-on

Chapter 19: Housing benefit rent restrictions

Which rent restriction rules apply

2. The local housing allowance rules

3. The social sector rules: the 'bedroom tax'

4. Hostels, houseboats, mobile homes, caravans and boarders

5. Exempt accommodation and claimants: the old scheme rules

6. Common rules

If the rules that use rent officer determinations apply

Chapter 20: Income: under pension age

2. What counts as income

Income or capital?

3. Earnings

4. Other income

5. Notional income

6. Working out weekly income

Chapter 21: Income: over pension age

Chapter 22: Capital: under pension age

Care homes

4. Disregarded capital

5. Notional capital

6. How capital is valued

Chapter 23: Capital: over pension age

Part 5: Other benefits

Chapter 24: Attendance allowance

Chapter 25: Bereavement benefits

2. Widowed parent's allowance

3. Definitions

4. Special benefit rules

5. Claims and backdating

6. Getting paid

7. Tax, other benefits and the benefit cap

Chapter 26: Carer's allowance

Chapter 27: Child benefit and guardian's allowance

2. Who can get guardian’s allowance

Your child is being looked after by a local authority, or is in prison or detention

7. Claims and backdating

8. Getting paid

9. Tax, other benefits and the benefit cap

Chapter 28: Disability living allowance

2. Disability living allowance care component

3. The rules about your age

7. Claims and backdating

8. Getting paid

9. Tax, other benefits and the benefit cap

Chapter 29: Discretionary housing payments

When discretionary housing payments cannot be made

Getting a decision changed

6. Tax, other benefits and the benefit cap

Chapter 30: Contributory employment and support allowance

7. Getting paid

8. Tax, other benefits and the benefit cap

Chapter 31: Health benefits

Chapter 32: Industrial injuries benefits

Chapter 33: Contribution-based jobseeker's allowance

Chapter 34: Maternity allowance

Chapter 35: Personal independence payment

Chapter 36 Retirement pensions

Chapter 37: Social fund payments

Chapter 38: Statutory maternity, adoption, paternity and other parental pay

Chapter 39: Statutory sick pay

Chapter 40: Other payments and support

2. Loans for mortgage interest

5. Education benefits

6. Help with childcare costs

9. Additional cost of living payments

10. Other financial help

Part 6: Special benefit rules

Chapter 41: Benefits for students

2. Income support and jobseeker's allowance

3. Employment and support allowance

4. Housing benefit

5. Other benefits

6. Student income and means-tested benefits

7. Giving up, changing or taking time out from your course

Chapter 42: Benefits in hospital, care homes, prison and in other special circumstances

2. People in care homes and similar accommodation

3. Prisoners

4. 16/17 year old care leavers

5. People without accommodation

Part 7: National insurance, work and work-related rules

Chapter 43: National insurance contributions

How decisions are made

2. Paid national insurance contributions

3. National insurance credits

4. Contribution conditions for benefits

Chapter 44: Work and benefits

Chapter 45: Limited capability for work

2. Challenging a decision

3. Periods of limited capability for work

Linking rules

4. Work you can do while claiming employment and support allowance

Permitted work

Chapter 46: Universal credit system work-related requirements

2. The work-related requirements

3. Which requirements apply

Chapter 47: Universal credit system sanctions

Chapter 48: Claimant responsibilities: other benefits

Exemptions

Chapter 49: Sanctions: other benefits

Sanction decisions you can challenge

Part 8: Claiming benefits and getting paid

Chapter 50: Claims

2. Who should claim

Appointees

3. Information to support your claim

4. The date of your claim

Chapter 51: Getting paid

3. Overlapping benefits

4. Advance payments

Benefits for which you cannot get a short-term advance

5. The benefit cap

10. Recovery of benefits from compensation payments

Chapter 52: Hardship payments

Chapter 53: Overpayments

3. Overpayments that are sometimes recoverable

4. Recovery of overpaid benefit

5. Overpayments of housing benefit

Chapter 54: Fraud and penalties

3. Prosecution of offences

4. Administrative penalties for benefit offences

The option of paying a penalty

5. Sanctions for benefit offences

Part 9: Getting a benefit decision changed

Chapter 55: Decisions

2. Decisions on claims

Circumstances at time of decision

Chapter 56: Revisions and supersessions

Chapter 57: Appealing to the First-tier Tribunal

Chapter 58: Appealing to the Upper Tribunal and the courts

Error of law

2. How to appeal to the Upper Tribunal

3. After you get permission to appeal

If you disagree with the Upper Tribunal's decision

6. Appealing to the Court of Appeal or Court of Session

Chapter 59: Applying for judicial review

Chapter 60: Challenging decisions on statutory payments

3. Appealing against a decision

If your employer does not pay

Chapter 61: Complaints

Complaining to the Independent Case Examiner

4. Complaining about HM Revenue and Customs

Complaining to the Adjudicator

9. Legal action

Part 10: General rules for tax credits

Chapter 62: Tax credit amounts

Chapter 63: Income: tax credits

Chapter 64: Claims, decisions and getting paid: tax credits

Chapter 65: Overpayments of tax credits

2. Disputing recovery

3. Recovery of overpayments

4. Interest on overpayments

Chapter 66: Investigations, penalties and fraud: tax credits

2. Penalties

3. Prosecution for fraud

Chapter 67: Getting a tax credit decision changed

Part 11: Immigration and residence rules for benefits and tax credits

Chapter 68: Coming from abroad: immigration status

Who is a 'person subject to immigration control’

2. Benefits and tax credits affected by immigration status

Exempt groups

3. Partners and children

4. National insurance numbers and contributions

5. Asylum seekers and refugees

Chapter 69: Coming from abroad: residence rules

Which rules apply

2. The different residence and presence tests

3. Habitual residence

4. Right to reside

5. Who has a right to reside

6. Rules for specific benefits and tax credits

Chapter 70: Going abroad

2. Rules for specific benefits and tax credits

Chapter 71: European Union co-ordination rules

Part 12: Scottish social security benefits

Chapter 72: The Scottish social security system

2. How this part of the Handbook is organised

Chapter 73: Adult disability payment

Chapter 74: Best Start grants

5. Tax, other benefits and the benefit cap

Chapter 75: Child disability payment

Chapter 76: Funeral support payment

Deductions from awards

4. Claims and getting paid

5. Tax, other benefits and the benefit cap

Chapter 77: Heating payments

Qualifying benefits

6. Tax, other benefits and the benefit cap

Chapter 78: Scottish child payment

5. Tax, other benefits and the benefit cap

Chapter 79: Young carer grants

5. Tax, other benefits and the benefit cap

Chapter 80: Claiming Scottish benefits and getting paid

2. Getting paid

Suspension of payments

3. Overpayments

4. Fraud

5. Complaints

Chapter 81: Getting a determination changed

If you do not get a determination after you make a claim

2. Redeterminations

3. Other ways to get a determination changed

4. Appealing to the First-tier Tribunal

5. Appealing to the Upper Tribunal

8. Appealing about 'process decisions'

Appendices

Appendix 1: Information and advice

Schedule 1 Regulation 9(1) to the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002

Appendix 4: Prescribed degrees of disablement

Schedule 2 to the Social Security (General Benefit) Regulations 1982 SI No.1408

Appendix 7: Abbreviations used in the notes

Index

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Chapters

Authors and acknowledgements

Welfare Benefits and Tax Credits Handbook 2023/24

Author

CPAG

Word count383

Foreword

Welfare Benefits and Tax Credits Handbook 2023/24

Author

CPAG

Word count958

Contents

Welfare Benefits and Tax Credits Handbook 2023/24

Author

CPAG

Word count1,124

Abbreviations

Welfare Benefits and Tax Credits Handbook 2023/24

Author

CPAG

Word count219

Benefit rates

Welfare Benefits and Tax Credits Handbook 2023/24

Author

CPAG

Word count1,179

Part 1: Introduction

Welfare Benefits and Tax Credits Handbook 2023/24

Author

CPAG

Word count4,866

Part 2: Universal credit

Welfare Benefits and Tax Credits Handbook 2023/24

Author

CPAG

Word count60,499

Part 3: Other means-tested benefits and tax credits

Welfare Benefits and Tax Credits Handbook 2023/24

Author

CPAG

Word count56,408

Part 4: General rules for other means-tested benefits

Welfare Benefits and Tax Credits Handbook 2023/24

Author

CPAG

Word count93,192

Part 5: Other benefits

Welfare Benefits and Tax Credits Handbook 2023/24

Author

CPAG

Word count152,244

Part 6: Special benefit rules

Welfare Benefits and Tax Credits Handbook 2023/24

Author

CPAG

Word count33,361

Part 7: National insurance, work and work-related rules

Welfare Benefits and Tax Credits Handbook 2023/24

Author

CPAG

Word count78,149

Part 8: Claiming benefits and getting paid

Welfare Benefits and Tax Credits Handbook 2023/24

Author

CPAG

Word count47,527

Part 9: Getting a benefit decision changed

Welfare Benefits and Tax Credits Handbook 2023/24

Author

CPAG

Word count67,908

Part 10: General rules for tax credits

Welfare Benefits and Tax Credits Handbook 2023/24

Author

CPAG

Word count47,453

Part 11: Immigration and residence rules for benefits and tax credits

Welfare Benefits and Tax Credits Handbook 2023/24

Author

CPAG

Word count68,357

Part 12: Scottish social security benefits

Welfare Benefits and Tax Credits Handbook 2023/24

Author

CPAG

Word count49,476

Appendices

Welfare Benefits and Tax Credits Handbook 2023/24

Author

CPAG

Word count6,632

Index

Welfare Benefits and Tax Credits Handbook 2023/24

Author

CPAG

Word count171