Simon Osborne looks at rules regarding the abolition of income-related employment and support allowance (ESA).
Introduction
By April, official plans for the ending of the ‘legacy’ benefit system for working-age claimants and its replacement with the universal credit (UC) system were well advanced (see
Legacy benefits: the end (almost) for subscribers). Following the closure of the tax credits scheme in 2025 and the subsequent completion of most of the managed migration to UC process, the formal abolition of any remaining income support (IS) and income-based jobseeker’s allowance (JSA) awards was effective from 1 April 2026.
However, that step was not taken at that point regarding income-related ESA. The reason for that was recognition that a small number of income-related ESA claimants, in particular some with ‘complex’ circumstances, had not yet completed (or, in some cases, engaged with) the managed migration process. The fact that more time was needed in such cases meant that income-related ESA was not formally abolished on 1 April. ESA amounts (eg, regarding the severe disability premium) were uprated, in order to reflect continued entitlement in these cases and facilitate transitional rules (such as entitlement to a transitional UC element) on migration to UC.
But those arrangements were always intended to be temporary. Accordingly, amendments have now been introduced providing for the abolition of remaining income-related ESA awards from 1 July – with an exception for certain appointee cases.
1The Welfare Reform Act 2012 (Commencement No.35) (Abolition of Benefits) (Amendment) Order 2026 No.409 (‘the Abolition Amendment Order’) The amendments also make similar provision for abolition of remaining working-age housing benefit (HB) awards where the claimant is not in ‘specified’ or ‘temporary’ accommodation (in which accommodation HB remains available).
Abolition of income-related ESA – the basic rule
The basic (default) position established by the amendments is that remaining awards of income-related ESA are abolished on 1 July.
2Article 3A(1) The Welfare Reform Act 2012 (Commencement No.35) (Abolition of Benefits) Order 2025, as inserted by article 2(4) of the Abolition Amendment Order There is one exception, regarding certain appointee cases (see below). As with IS and income-based JSA, abolition is achieved by setting a date for when provisions of the Welfare Reform Act 2012, including those abolishing the benefit, come into force.
1 July is the default date. Where migration rules providing for a two-week ‘run-on’ of income-related ESA (following either a claim for UC or a failure to claim it by the managed migration deadline to apply before 1 July), the run-on will still run its course.
Appointee cases – the exception
Under the amendments, abolition of remaining income-related ESA awards on 1 July does not apply in appointee cases where there has been no claim for UC and no failure to claim by the managed migration deadline (such a claim, or such a failure, in itself results in abolition).
3Article 3A(2) The Welfare Reform Act 2012 (Commencement No.35) (Abolition of Benefits) Order 2025, as inserted by Article 2(4) of the Abolition Amendment OrderSpecifically, where the claimant has an appointee immediately before 1 July (ie, because it is recognised by the Secretary of State that they are unable to act), or where it was considered before 1 July that an appointee was likely to be necessary, the 1 July date does not apply. The amended rules provide that where abolition would otherwise apply on 1 July, they are treated as if they had not done so where:
‘(a) immediately before that date [ie, 1 July], a person is appointed under regulation 57 of the Universal Credit, Personal Independence Payment, Jobseeker’s Allowance and Employment and Support Allowance (Claims and Payments) Regulations 2013 (persons unable to act), or
(b) at any time within the period of 6 months ending with that date, the Secretary of State determined that it was likely that such a person would need to be appointed (whether or not an appointment was made).’
However, even where that exception applies, abolition will still occur at the point a claim for UC is made, or if there is a failure to claim UC before the deadline date under the managed migration rules. (It is worth noting that transitional rules, for example regarding entitlement to a transitional element in UC, will apply as usual: the abolition rules make no special provision about such matters.)
The official reasoning behind this exception is indicated by a letter from DWP minister Sir Stephen Timms to the Greater Manchester Disabled People’s Panel, dated 30 March, which includes the following:
4Available via Rightsnet news story 14 April 2026, ‘I intend to exempt any customers who require time to find an appointee from the initial abolition date. Instead, DWP will provide customers with the additional time needed whilst a personal appointee is found, or a corporate appointee is agreed; and then give the new appointee a minimum of three months to make a claim to UC on behalf of the customer.
‘To make this exception easy for all customers, appointees and stakeholders to understand, all appointee cases will be exempt from the initial closure date. This does not mean that ESA will continue indefinitely for customers with appointees. A final closure date for those remaining on this exemption will be determined at a later date.’
The amendments reflect that, setting what Timms refers to as ‘the initial abolition date’ as 1 July. A yet further ‘final closure date’ for appointee cases will be made at some point in the near future (presumably under a further set of abolition rules). The minister made a statement to parliament about these plans on 20 April, adding that the final closure date will be set ‘when it is safe to do so’. Aside from these appointee cases, however, the minister said that he was ‘setting out my intention to close income-related employment and support allowance and applicable housing benefit on 30th June 2026’.
5Abolition of Legacy Benefits, statement made on 20 April 2026, UIN HCWS1524, available at In the meantime, it should be emphasised that: (1) the exception for appointee cases does not mean that the income-related ESA award will continue indefinitely in such cases; and (2) even in such cases, abolition still takes effect when UC is claimed or, where a final deadline date for managed migration has been set, no claim for UC is made before that date.
Working-age housing benefit
The amendments also set 1 July as the basic (default) date for when remaining awards of working-age HB for claimants who are not in specified or temporary accommodation are abolished.
6Article 7 The Welfare Reform Act 2012 (Commencement No.35) (Abolition of Benefits) Order 2025, as inserted by Article 2(6) of the Abolition Amendment OrderAs with income-related ESA, where the award is already due to terminate at the end of a two-week ‘run-on’ period (following a claim for UC or failure to claim by the managed migration deadline day) the award will still run on for that period.
Exceptions to the 1 July abolition date apply in certain cases. In particular, where im-mediately before 1 July the claimant is also entitled to an award of income-related ESA and the exception in appointee cases described above applies, abolition of their working-age HB award will not occur until that exception no longer applies. Also, where the claimant is a prisoner and unable to claim UC but in receipt of an award of working-age HB, abolition of the HB award will not occur until they are able to claim UC – ie, on release from prison.