Benefits Quick Guide 2011/12 www.rascot.org.

uk

Income Support/Job Seekers Allowance

Personal Allowances Single under 25 or lone parent under 18 53.45 Single 25 + or lone parent 18 + 67.50 Couple both over 18 105.95 Couple one under 18 53.45/67.50 Couple both under 18 53.45/80.75 Premiums Carers Premium 31.00 Severe Disability Premium per person 55.30 Disability Premium: Single /Couple 28.85 / 41.10 Enhanced Disability: Single / Couple 14.05 / 20.25 Enhanced Disability: Child** 21.63 Family Premium** 17.40 Disabled Child Premium** 53.62 Dependant Child** 62.33

Employment and Support Allowance Assessment Phase Single under 25 or lone parent under 18 53.45 Single 25+ or lone parent 18+ 67.50 Couple (see IS/JSA above) Main Phase Single/lone parent (all ages) 67.50 Couple 67.50 / 105.95 Work-related activity component 26.75 Support component 32.35 Premiums
Carers Premium, Enhanced Disability Premium, and Severe Disability Premiums if applicable are paid at the same rate as Income Support/income-based JSA above.

**Pre April 2003 Claimants Only

Capital Limits (IS/JSA/ESA) Upper limit Disregard Standard - Residential Care (permanent) Tariff 1 for every 250 disregard .

16,000 6,000 10,000

Earnings Disregard (IS/JSA/ESA) Carers, Disability or Lone Parent 20.00 Couples (not entitled above) 10.00 Single (not entitled as above) 5.00 Permitted Work disregarded in full (ESA Only)

Pension Credits (over lower pension age)

Standard Minimum Guarantee Single Couple Severe Disability (per person) ** Carers (per person) ** Savings Credits Threshold Single Couple Maximum Savings Credit Award Single Couple 137.35 209.70 55.30 31.00 103.15 164.55 20.52 27.09

Capital Limits No Upper Limit Disregard the first 10,000 - Residential Care (permanent) 10,000 Tariff 1 for every 500 over disregard ** Each person should satisfy the qualifying conditions

Non Means Tested Benefits

Child Benefit Only/Eldest Child Other Child(ren) Guardians Allowance Attendance Allowance Lower Rate Higher Rate DLA (Care Component) Lower Middle Higher DLA (Mobility Component) Lower Higher Carers Allowance Basic Rate Adult Dependant Child Dependant 20.30 13.40 14.75 49.30 73.60 19.55 49.30 73.60 19.55 51.40 55.55 32.70 8.10/11.35 102.15 61.20 58.80 2,000.00 30.21 93.65 100.70 100.70

Retirement Pension Category A & B (Higher Rate) Category D & B (Lower Rate) Adult Dependant (category A only) Bereavement Lump Sum Bereavement Allowance Aged 45 54 Aged 55+ Widowed Parents Allowance

Non Means Tested Benefits (Continued)

Maternity Allowance Standard Rate Adult Dependant 128.73 abolished 128.73 81.60 102.00 62.95 13.80 7.10 5.60 32.90 71.10 84.15 42.65 94.25 13.80 5.60 54.75 20.00 95.00* 150.30

Statutory Maternity, Statutory Paternity and Statutory Adoption Pay Statutory Sick Pay Earnings Threshold for all of these Severe Disablement Allowance Age Addition: Under 40 40 - 49 50 59 Adult Dependant Incapacity Benefit Short-term Lower Rate (0-28 weeks) Higher Rate (29-52 weeks) Adult Dependant Incapacity Benefit Long-term Long Term (52+ weeks) Age Addition: under 35 Age Addition: 35 to 44 Adult Dependant Permitted Work Lower Limit Higher Limit / Supported Industrial Injuries Disablement Benefit 100%
* Until October 2011

Tax Credits
Child Tax Credit Family (only one can be paid) Baby Addition (only one can be paid) Child (one for each child) Disabled Child (any rate of DLA) Severe Disability (High Rate DLA Care) Working Tax Credit Basic Couples/Lone Parent 30 Hours** Disability Severe Disability (High Rate DLA Care) 50+ (16-29 hrs) 50+ (30+ hrs) Childcare Costs **70% of costs up to a weekly maximum: One Child Two or More Children Income Threshold Child Tax Credits only Working Tax Only Both Working and Child Tax Credits Tax Credit Taper 545.00 withdrawn 2,555.00 2,800.00 1,130.00 1920.00 1950.00 790.00 2650.00 1130.00 1365.00 2030.00

175.00 300.00 15,860.00 6,420.00 6,420.00 41%

**Can be aggregated for people responsible for children.

Housing Benefit and Council Tax Benefit

Personal Allowances Single under 25 or Lone Parent under 18 Single over 25 or Lone Parent over 18 Couple Both under 18 Couple One or Both over 18 Single 60 to 64 Couples 60 to 64 Single 65+ Couple One or Both 65+ Dependant Child (per child) 53.45 67.50 80.75 105.95 137.35 209.70 157.90 236.80 62.33

Premiums Family Premium (Baby Rate) 17.40 (27.90) Lone Parent Rate (Baby Rate) 22.20 (32.70) Disabled Child Premium 53.62 Enhanced Disability (Child) 21.63 Disability Premium single/couple 28.85/41.10 Enhanced Disability single/couple 14.05/20.25 Severe Disability Premium per person 55.30 Carers Premium per person 31.00 ESA Components Work Related Activity Component 26.75 Support Component 32.35 Earnings Disregards Single/Couple/Lone Parent 5.00/10.00/25.00 Pensioners** Carers or Disability 20.00 Working for 16/30 hours 17.10 War Pensions/Student Loans disregard 10.00 Adult Maintenance disregard 15.00 Child maintenance disregard 100% ** Certain Pensioners Only

Housing and Council Tax Benefits (continued)

Housing Benefit Non-dependant Deductions In receipt of (IR)ESA (Main Phase) 9.40 Aged 25+ on Income Support JSA 9.40 Aged 18+ Gross Income less than 122.00 9.40 122 179.99 21.55 180 233.99 29.60 234 309.99 48.45 310 386.99 55.20 387 and above 60.60 Council Tax Non-dependant Deductions Aged 18+ and not on IS, ESA, JSA or PC Gross Income less than 180 180 309.99 310 386.99 387 and above Housing Benefit Taper Council Tax Benefit Taper Council Tax Bands A B C D E F G H Council Tax xxx.xxx xxx.xxx xxx.xxx xxx.xxx xxx.xxx xxx.xxx xxx.xxx xxx.xxx Water Charge xxx.xxx xxx.xxx xxx.xxx xxx.xxx xxx.xxx xxx.xxx xxx.xxx xxx.xxx Sewerage Total xxx.xxx xxx.xxx xxx.xxx xxx.xxx xxx.xxx xxx.xxx xxx.xxx xxx.xxx xxx.xxx xxx.xxx xxx.xxx xxx.xxx xxx.xxx xxx.xxx xxx.xxx xxx.xxx 2.85 2.85 5.70 7.20 8.60

65% 20%

www.rascot.org.uk Produced by Rights Advice Scotland Representing Scottish local Authority Welfare Rights Services