The Employment and Support Allowance Regulations (Northern Ireland) 2008

[^key-658008ef9758340d2a9855bd42abfc49]: Words in Sch. 8 para. 40(2)-(5) substituted (28.2.2025) by The Social Security (Income and Capital Disregards) (Amendment) Regulations (Northern Ireland) 2025 (S.R. 2025/24), regs. 1(1), 8(7)(b)

[^key-3f9901942151f2a7b6b944b6bd903dd3]: Words in Sch. 8 para. 40(6) inserted (28.2.2025) by The Social Security (Income and Capital Disregards) (Amendment) Regulations (Northern Ireland) 2025 (S.R. 2025/24), regs. 1(1), 8(7)(c)

[^key-8be08a761512bcab27fde0bc12fee175]: Words in Sch. 9 para. 27(1A) substituted (28.2.2025) by The Social Security (Income and Capital Disregards) (Amendment) Regulations (Northern Ireland) 2025 (S.R. 2025/24), regs. 1(1), 8(8)(a)

[^key-f6fbbb774b3aa67667042d45fd77c249]: Words in Sch. 9 para. 27(2)-(5) substituted (28.2.2025) by The Social Security (Income and Capital Disregards) (Amendment) Regulations (Northern Ireland) 2025 (S.R. 2025/24), regs. 1(1), 8(8)(b)

[^key-d33e56ad72fb649650501e5fa9df78ac]: Words in Sch. 9 para. 27(6) inserted (28.2.2025) by The Social Security (Income and Capital Disregards) (Amendment) Regulations (Northern Ireland) 2025 (S.R. 2025/24), regs. 1(1), 8(8)(c)

[^key-a3d9f43ef8f90f3eaa49afa6996f89c0]: Words in reg. 2 inserted (21.3.2025) by The Social Security (Scotland) Act 2018 (Disability Assistance) (Consequential Amendments) Order 2025 (S.I. 2025/227), arts. 1(1), 29(2)

[^key-0406f88fff13cb500b94d292dc649a34]: Words in reg. 18 inserted (21.3.2025) by The Social Security (Scotland) Act 2018 (Disability Assistance) (Consequential Amendments) Order 2025 (S.I. 2025/227), arts. 1(1), 29(3)

[^key-caa0b7ef04f911f93aa823e4aee3f8db]: Words in reg. 158(3)(c) inserted (21.3.2025) by The Social Security (Scotland) Act 2018 (Disability Assistance) (Consequential Amendments) Order 2025 (S.I. 2025/227), arts. 1(1), 29(4)(a)

[^key-4591692f939afccdf5f7d2d0f999a11d]: Words in reg. 158(3)(d)(ii) inserted (21.3.2025) by The Social Security (Scotland) Act 2018 (Disability Assistance) (Consequential Amendments) Order 2025 (S.I. 2025/227), arts. 1(1), 29(4)(a)

[^key-8ac5a662e96dada06cac34b581241ff8]: Word in reg. 158(7) omitted (21.3.2025) by virtue of The Social Security (Scotland) Act 2018 (Disability Assistance) (Consequential Amendments) Order 2025 (S.I. 2025/227), arts. 1(1), 29(4)(b)(i)

[^key-d0aa796dc2a6c398defffe54812a7b4f]: Reg. 158(7)(c) and word inserted (21.3.2025) by The Social Security (Scotland) Act 2018 (Disability Assistance) (Consequential Amendments) Order 2025 (S.I. 2025/227), arts. 1(1), 29(4)(b)(ii)

[^key-52542a6b0342177e6e2c9283188b3d11]: Sch. 4 para. 4(2)(bb) inserted (21.3.2025) by The Social Security (Scotland) Act 2018 (Disability Assistance) (Consequential Amendments) Order 2025 (S.I. 2025/227), arts. 1(1), 29(5)(a)

[^key-3e98e33b770fe88d3850b88f1fefe1db]: Words in Sch. 4 para. 6(2)(a)(i) inserted (21.3.2025) by The Social Security (Scotland) Act 2018 (Disability Assistance) (Consequential Amendments) Order 2025 (S.I. 2025/227), arts. 1(1), 29(5)(b)

[^key-d6124666a50164033107c0aca7f3baae]: Words in Sch. 4 para. 6(2)(b)(ii) inserted (21.3.2025) by The Social Security (Scotland) Act 2018 (Disability Assistance) (Consequential Amendments) Order 2025 (S.I. 2025/227), arts. 1(1), 29(5)(b)

[^key-35621cd47353d933f39ce500cfba1126]: Words in Sch. 4 para. 6(4)(a) inserted (21.3.2025) by The Social Security (Scotland) Act 2018 (Disability Assistance) (Consequential Amendments) Order 2025 (S.I. 2025/227), arts. 1(1), 29(5)(b)

[^key-f2efa829c0975e383757221f52c31f33]: Words in Sch. 4 para. 6(2)(b)(i) inserted (21.3.2025) by The Social Security (Scotland) Act 2018 (Disability Assistance) (Consequential Amendments) Order 2025 (S.I. 2025/227), arts. 1(1), 29(5)(c)

[^key-eb9079c7de4ef1f5c3fc8f33d4e2ec85]: Sch. 4 para. 6(5)(f) inserted (21.3.2025) by The Social Security (Scotland) Act 2018 (Disability Assistance) (Consequential Amendments) Order 2025 (S.I. 2025/227), arts. 1(1), 29(5)(d)

[^key-45b08a335c6f7f14a60d9e5100c42019]: Sch. 4 para. 7(1)(ba) inserted (21.3.2025) by The Social Security (Scotland) Act 2018 (Disability Assistance) (Consequential Amendments) Order 2025 (S.I. 2025/227), arts. 1(1), 29(5)(e)

[^key-14922be769863b7909ebecfa36b01f96]: Words in Sch. 6 para. 15(11)(b) inserted (21.3.2025) by The Social Security (Scotland) Act 2018 (Disability Assistance) (Consequential Amendments) Order 2025 (S.I. 2025/227), arts. 1(1), 29(6)(a)

[^key-38472845aadeca2607bc3f29cf2e7aa2]: Sch. 6 para. 19(6)(b), (iib) inserted (21.3.2025) by The Social Security (Scotland) Act 2018 (Disability Assistance) (Consequential Amendments) Order 2025 (S.I. 2025/227), arts. 1(1), 29(6)(b)(i)

[^key-7533cb5d5cdfbf55e882a7feb6488f48]: Words in Sch. 6 para. 19(8)(a) inserted (21.3.2025) by The Social Security (Scotland) Act 2018 (Disability Assistance) (Consequential Amendments) Order 2025 (S.I. 2025/227), arts. 1(1), 29(6)(b)(ii)

[^key-75f2814b740cb78d505a208109dc729e]: Sums in Sch. 4 Pt. 1 substituted (coming into force in accordance with of the amending Rule) by The Social Security Benefits Up-rating Order (Northern Ireland) 2025 (S.R. 2025/64), arts. 1(1)(l), 30(2)

[^key-20e61944a53f8a94ead1a745b9f6c91b]: Sums in Sch. 4 Pt. 3 substituted (coming into force in accordance with of the amending Rule) by The Social Security Benefits Up-rating Order (Northern Ireland) 2025 (S.R. 2025/64), arts. 1(1)(l), 30(4)

[^key-c47f84ff87c77adf4a16f585b850fcc7]: Sum in Sch. 4 Pt. 4 para. 12 substituted (coming into force in accordance with of the amending Rule) by The Social Security Benefits Up-rating Order (Northern Ireland) 2025 (S.R. 2025/64), arts. 1(1)(l), 30(6)(a)

[^key-43ce4f593b83cbe76e558106de89fcb8]: Sum in Sch. 4 Pt. 4 para. 13 substituted (coming into force in accordance with of the amending Rule) by The Social Security Benefits Up-rating Order (Northern Ireland) 2025 (S.R. 2025/64), arts. 1(1)(l), 30(6)(b)

[^key-8f8ae8f5d22bdab75088b758acc5bbb7]: Sums in Sch. 6 para. 19(1) substituted (coming into force in accordance with of the amending Rule) by The Social Security Benefits Up-rating Order (Northern Ireland) 2025 (S.R. 2025/64), arts. 1(1)(l), 30(7)(a)

[^key-6589e65b6c773f0fb339c81b4ddc3ad4]: Sum in Sch. 6 para. 19(2)(a) substituted (coming into force in accordance with of the amending Rule) by The Social Security Benefits Up-rating Order (Northern Ireland) 2025 (S.R. 2025/64), arts. 1(1)(l), 30(7)(b)(i)

[^key-89135bf3a9e1ed93042b15748d556b28]: Sums in Sch. 6 para. 19(2)(b) substituted (coming into force in accordance with of the amending Rule) by The Social Security Benefits Up-rating Order (Northern Ireland) 2025 (S.R. 2025/64), arts. 1(1)(l), 30(7)(b)(ii)

[^key-75364568fa8332beff8c202d69559e97]: Sums in Sch. 6 para. 19(2)(c) substituted (coming into force in accordance with of the amending Rule) by The Social Security Benefits Up-rating Order (Northern Ireland) 2025 (S.R. 2025/64), arts. 1(1)(l), 30(7)(b)(iii)

[^key-38c7d2f6e573907fc140d723461b0ade]: Sums in Sch. 6 para. 19(2)(d) substituted (coming into force in accordance with of the amending Rule) by The Social Security Benefits Up-rating Order (Northern Ireland) 2025 (S.R. 2025/64), arts. 1(1)(l), 30(7)(b)(iv)

[^key-8cf0143578c3ef643f4384e0e408c227]: Sums in Sch. 6 para. 19(2)(e) substituted (coming into force in accordance with of the amending Rule) by The Social Security Benefits Up-rating Order (Northern Ireland) 2025 (S.R. 2025/64), arts. 1(1)(l), 30(7)(b)(v)

[^key-7e16e43c7ae74746a390affc51e43b36]: Reg. 155A inserted (19.7.2025) by The Social Security (Habitual Residence, Past Presence and Temporary Absence) (Amendment) Regulations (Northern Ireland) 2025 (S.R. 2025/136), regs. 1(1), 9(3)

[^key-ba766e6ba03541024e194989768c31a7]: Reg. 151(1A) inserted (19.7.2025) by The Social Security (Habitual Residence, Past Presence and Temporary Absence) (Amendment) Regulations (Northern Ireland) 2025 (S.R. 2025/136), regs. 1(1), 9(2)

[^key-19c7ba05aee613c00886f05d0f62aad7]: Reg. 107(5A)(f) and semicolon substituted for full stop (22.7.2025) by The Social Security (Income and Capital Disregards) (Amendment No. 2) Regulations (Northern Ireland) 2025 (S.R. 2025/122), regs. 1(1), 7(3)

[^key-d96a84f4d036376235911d2374659cbc]: Reg. 112(8)(b)(vi)and semicolon substituted for full stop(22.7.2025) by The Social Security (Income and Capital Disregards) (Amendment No. 2) Regulations (Northern Ireland) 2025 (S.R. 2025/122), regs. 1(1), 7(4)

[^key-ce419dfdbd2d145e5021066fd7064619]: Reg. 115(5A)(g) and semicolon substituted for full stop (22.7.2025) by The Social Security (Income and Capital Disregards) (Amendment No. 2) Regulations (Northern Ireland) 2025 (S.R. 2025/122), regs. 1(1), 7(5)

[^key-1cbf7e0fc81976c7521620670b60abef]: Words in reg. 2(1) inserted (22.7.2025) by The Social Security (Income and Capital Disregards) (Amendment No. 2) Regulations (Northern Ireland) 2025 (S.R. 2025/122), regs. 1(1), 7(2)(a)

[^key-aea20c3d030cb802f5e75b804da1fcad]: Words in reg. 2(1) substituted (22.7.2025) by The Social Security (Income and Capital Disregards) (Amendment No. 2) Regulations (Northern Ireland) 2025 (S.R. 2025/122), regs. 1(1), 7(2)(b)

[^key-688b27c5bb0ef8a937ec407f2f93957a]: Words in Sch. 6 para. 19(8)(b) substituted (22.7.2025) by The Social Security (Income and Capital Disregards) (Amendment No. 2) Regulations (Northern Ireland) 2025 (S.R. 2025/122), regs. 1(1), 7(6)

[^key-aafa5893d2443b14b503261527648bfd]: Sch. 8 para. 40(1A)(f) and semicolon substituted for full stop (22.7.2025) by The Social Security (Income and Capital Disregards) (Amendment No. 2) Regulations (Northern Ireland) 2025 (S.R. 2025/122), regs. 1(1), 7(7)(a)

[^key-e53033beeb5d34b023976fe2e220bcf8]: Words in Sch. 8 para. 40(6) substituted (22.7.2025) by The Social Security (Income and Capital Disregards) (Amendment No. 2) Regulations (Northern Ireland) 2025 (S.R. 2025/122), regs. 1(1), 7(7)(b)

[^key-0ec556d60e9d3bde88f3ad375cf26ee0]: Words in Sch. 8 para. 40(2)-(5) substituted (22.7.2025) by The Social Security (Income and Capital Disregards) (Amendment No. 2) Regulations (Northern Ireland) 2025 (S.R. 2025/122), regs. 1(1), 7(7)(b)

[^key-068bdcde68e710e2a85d408416cddeef]: Words in Sch. 9 para. 27(1A) substituted (22.7.2025) by The Social Security (Income and Capital Disregards) (Amendment No. 2) Regulations (Northern Ireland) 2025 (S.R. 2025/122), regs. 1(1), 7(8)(a)

[^key-fb6aad3c62e2166f52bc2f36297fb223]: Words in Sch. 9 para. 27(6) substituted (22.7.2025) by The Social Security (Income and Capital Disregards) (Amendment No. 2) Regulations (Northern Ireland) 2025 (S.R. 2025/122), regs. 1(1), 7(8)(b)

[^key-4b99327a0ac52449f7782193a918cdde]: Words in Sch. 9 para. 27(2)-(5) substituted (22.7.2025) by The Social Security (Income and Capital Disregards) (Amendment No. 2) Regulations (Northern Ireland) 2025 (S.R. 2025/122), regs. 1(1), 7(8)(b)

[^key-dd35ff8e95c799761e9d3559985fc502]: Words in reg. 9(5) substituted (1.2.2026) by The Education (Scotland) Act 2025 (Consequential Provisions and Modifications) Order 2025 (S.I. 2025/1350), art. 1(4), Sch. para. 7(2); S.S.I. 2026/2, sch. Pt. 1

Disapplication of section 1(1A) of the Administration Act

2A

Section 1(1A) of the Administration Act (requirement to state national insurance number) shall not apply to a person who—

• (a) is a person in respect of whom a claim for employment and support allowance is made;

• (b) is subject to immigration control within the meaning of section 115(9)(a) of the Immigration and Asylum Act;

• (c) does not satisfy the basic conditions of entitlement in relation to an income-related employment and support allowance for the purposes of section 1(3) of the Act; and

• (d) has not previously been allocated a national insurance number.

Rounding of fractions

1

Column (1)	Column (1)	Column (1)	Column (1)	Column (2)	Column (2)	Column (2)
Person or Couple	Person or Couple	Person or Couple	Person or Couple	Amount	Amount	Amount
(1) Single claimant—	(1) Single claimant—	(1) Single claimant—	(1) Single claimant—	(1)	(1)	(1)
	(a)	who satisfies the conditions set out in section 2(2) or 4(4) of the Act or who is a member of the work-related activity group;	who satisfies the conditions set out in section 2(2) or 4(4) of the Act or who is a member of the work-related activity group;		(a)	£92.05;
	(b)	aged not less than 25;	aged not less than 25;		(b)	£92.05;
	(c)	aged less than 25.	aged less than 25.		(c)	£72.90.
(2) Lone parent or a person who has no partner and who is responsible for and a member of the same household as a young person—	(2) Lone parent or a person who has no partner and who is responsible for and a member of the same household as a young person—	(2) Lone parent or a person who has no partner and who is responsible for and a member of the same household as a young person—	(2) Lone parent or a person who has no partner and who is responsible for and a member of the same household as a young person—	(2)	(2)	(2)
	(a)	who satisfies the conditions set out in section 4(4) of the Act or who is a member of the work-related activity group and satisfies the conditions set out in Part 2 of Schedule 1 to the Act;	who satisfies the conditions set out in section 4(4) of the Act or who is a member of the work-related activity group and satisfies the conditions set out in Part 2 of Schedule 1 to the Act;		(a)	£92.05;
	(b)	aged not less than 18;	aged not less than 18;		(b)	£92.05;
	(c)	aged less than 18.	aged less than 18.		(c)	£72.90;
(3) Couple—	(3) Couple—	(3) Couple—	(3) Couple—	(3)	(3)	(3)
	(a)	where both members are aged not less than 18;	where both members are aged not less than 18;		(a)	£144.65;
	(b)	where one member is aged not less than 18 and the other member is a person under 18 who—	where one member is aged not less than 18 and the other member is a person under 18 who—		(b)	£144.65;
		(i)	if that other member had not been a member of a couple, would satisfy the requirements for entitlement to income support other than the requirement to make a claim for it, or
		(ii)	if that other member had not been a member of a couple, would satisfy the requirements for entitlement to an income-related allowance, or
		(iii)	satisfies the requirements of Article 5(1)(f)(iii) of the Jobseekers Order (prescribed circumstances for persons aged 16 but less than 18), or
		(iv)	is the subject of a direction under Article 18 of that Order (persons under 18: severe hardship);
	(c)	where the claimant satisfies the conditions set out in section 4(4) of the Act or the claimant is a member of the work-related activity group and satisfies the conditions set out in Part 2 of Schedule 1 to the Act and both members are aged less than 18 and—	where the claimant satisfies the conditions set out in section 4(4) of the Act or the claimant is a member of the work-related activity group and satisfies the conditions set out in Part 2 of Schedule 1 to the Act and both members are aged less than 18 and—		(c)	£144.65;
		(i)	at least one of them is treated as responsible for a child, or
		(ii)	had they not been members of a couple, each would have qualified for an income-related allowance, or
		(iii)	had they not been members of a couple the claimant’s partner would satisfy the requirements for entitlement to income support other than the requirement to make a claim for it, or
		(iv)	the claimant’s partner satisfies the requirements of Article 5(1)(f)(iii) of the Jobseekers Order, or
		(v)	there is in force in respect of the claimant’s partner a direction under Article 18 of that Order;
	(d)	where both members are aged less than 18 and—	where both members are aged less than 18 and—		(d)	£110.15;
		(i)	at least one of them is treated as responsible for a child, or
		(ii)	had they not been members of a couple, each would have qualified for an income-related allowance, or
		(iii)	had they not been members of a couple the claimant’s partner satisfies the requirements for entitlement to income support other than a requirement to make a claim for it, or
		(iv)	the claimant’s partner satisfies the requirements of Article 5(1)(f)(iii) of the Jobseekers Order, or
		(v)	there is in force in respect of the claimant’s partner a direction under Article 18 of that Order;
	(e)	where the claimant is aged not less than 25 and the claimant’s partner is a person under 18 who—	where the claimant is aged not less than 25 and the claimant’s partner is a person under 18 who—		(e)	£92.05;
		(i)	would not qualify for an income-related allowance if the person were not a member of a couple,
		(ii)	would not qualify for income support if the person were not a member of a couple,
		(iii)	does not satisfy the requirements of Article 5(1)(f)(iii) of the Jobseekers Order, and
		(iv)	is not the subject of a direction under Article 18 of that Order;
	(f)	where the claimant satisfies the conditions set out in section 4(4) of the Act or the claimant is a member of the work-related activity group and satisfies the conditions set out in Part 2 of Schedule 1 to the Act and the claimant’s partner is a person under 18 who—	where the claimant satisfies the conditions set out in section 4(4) of the Act or the claimant is a member of the work-related activity group and satisfies the conditions set out in Part 2 of Schedule 1 to the Act and the claimant’s partner is a person under 18 who—		(f)	£92.05;
		(i)	would not qualify for an income-related allowance if the person were not a member of a couple,
		(ii)	would not qualify for income support if the person were not a member of a couple,
		(iii)	does not satisfy the requirements of Article 5(1)(f)(iii) of the Jobseekers Order, and
		(iv)	is not the subject of a direction under Article 18 of that Order;
	(g)	where the claimant satisfies the conditions set out in section 4(4) of the Act or the claimant is a member of the work-related activity group and satisfies the conditions set out in Part 2 of Schedule 1 to the Act and both members are aged less than 18 and head (c) does not apply;	where the claimant satisfies the conditions set out in section 4(4) of the Act or the claimant is a member of the work-related activity group and satisfies the conditions set out in Part 2 of Schedule 1 to the Act and both members are aged less than 18 and head (c) does not apply;		(g)	£92.05;
	(h)	where the claimant is aged not less than 18 but less than 25 and the claimant’s partner is a person under 18 who—	where the claimant is aged not less than 18 but less than 25 and the claimant’s partner is a person under 18 who—		(h)	£72.90;
		(i)	would not qualify for an income-related allowance if the person were not a member of a couple,
		(ii)	would not qualify for income support if the person were not a member of a couple,
		(iii)	does not satisfy the requirements of Article 5(1)(f)(iii) of the Jobseekers Order, and
		(iv)	is not the subject of a direction under Article 18 of that Order;
	(i)	where both members are aged less than 18 and head (d) does not apply.	where both members are aged less than 18 and head (d) does not apply.		(i)	£72.90.

38A

Any payment made under Part 8A of the Contributions and Benefits Act (entitlement to health in pregnancy grant).

2A

Any payment in respect of expenses arising out of the claimant participating as a service user .

Persons serving a sentence of imprisonment detained in hospital

Claimants to be treated as not having limited capability for work at the end of the period covered by medical evidence

32A

• (1) Where the Department is satisfied that it is appropriate in the circumstances of the case ...a claimant may be treated as not having limited capability for work if—

• (a) the claimant has supplied medical evidence...;

• (b) the period for which medical evidence was supplied has ended;

• (c) the Department has requested further medical evidence; and

• (d) the claimant has not, before whichever is the later of either the end of the period of 6 weeks beginning with the date of the Department’s request or the end of 6 weeks beginning with the day after the end of the period for which medical evidence was supplied—

• (i) supplied further medical evidence, or

• (ii) otherwise made contact with the Department to indicate a wish to have the question of limited capability for work determined.

• (2) In this regulation “medical evidence” means evidence provided under regulation 2 or 5 of the Medical Evidence Regulations.

Additional circumstances where claimants are to be treated as having limited capability for work

Claimants appealing a decision

147A

• (1) This regulation applies where a claimant has made and is pursuing an appeal against a relevant decision of the Department as defined in regulation 30.

• (2) Subject to paragraph (3), where this regulation applies, a determination of limited capability for work by the Department under regulation 19 shall not be made until the appeal is determined by the appeal tribunal.

• (3) Paragraph (2) does not apply where either—

• (a) the claimant suffers from some specific disease or bodily or mental disablement from which the claimant was not suffering when entitlement began; or

• (b) a disease or bodily or mental disablement from which the claimant was suffering at that date has significantly worsened.

• (4) Where this regulation applies and the Department makes a determination—

• (a) in a case to which paragraph (3) applies (including where the determination is not the first such determination) that the claimant does not have or, by virtue of regulation 22 or 23, is to be treated as not having limited capability for work; or

• (b) subsequent to a determination that the claimant is to be treated as having limited capability for work by virtue of a provision of these Regulations other than regulation 30, that the claimant is no longer to be so treated,

this regulation and regulation 30 apply as if that determination had not been made.

• (5) Where this regulation applies and—

• (a) the claimant is entitled to an employment and support allowance by virtue of being treated as having limited capability for work in accordance with regulation 30;

• (b) neither of the circumstances in paragraph (3) applies, or, subsequent to the application of either of those circumstances, the claimant has been determined not to have limited capability for work; and

• (c) the claimant’s appeal is dismissed, withdrawn or , struck out or has been discontinued in accordance with the provisions of regulation 33(9) of the Decisions and Appeals Regulations (making of appeals and applications)

the claimant is to be treated as not having limited capability for work with effect from the day specified in paragraph (5A).

• (5A) The day specified for the purposes of paragraph (5) is the first day of the benefit week following the date on which the Department either—

• (a) receives the clerk of the appeal tribunal’s notification that the appeal is dismissed, withdrawn or struck out, or

• (b) discontinues action on an appeal in the circumstances to which regulation 33(9) (Decisions and Appeals) Regulations applies.

• (6) Where a claimant’s appeal is successful, subject to paragraph (7), any finding of fact or other determination embodied in or necessary to the decision of the appeal tribunal or on which the appeal tribunal’s decision is based shall be conclusive for the purposes of the decision of the Department, in relation to an award made in a case to which this regulation applies, as to whether the claimant has limited capability for work or limited capability for work-related activity.

• (7) Paragraph (6) does not apply where, due to a change of circumstances after entitlement to which this regulation applies began, the Department is satisfied that it is no longer appropriate to rely on such finding or determination.

5A

In the case of a claimant who receives a payment to which regulation 92(2) applies, £20, except where regulation 45(2) to (4) applies to the claimant, in which case the amounts specified in paragraph 6 shall apply, but only up to a maximum of £20.

Conditions relating to national insurance and relevant earnings

7A

• (1) A claimant’s relevant earnings for the purposes of paragraph 1(2)(of Schedule 1 to the Act (employment and support allowance: conditions relating to national insurance) are the total amount of the claimant’s earnings at the lower earnings limit for the base tax year.

• (2) For the purposes of paragraph (1), earnings which exceed the lower earnings limit are to be disregarded.

Relaxation of the first contribution condition

Condition relating to youth – claimants aged 20 or over but under 25

Condition relating to youth – previous claimants

Condition relating to youth – residence or presence

Condition relating to youth – full-time education

Modification of the relevant benefit year

Premium	Premium	Premium	Premium	Amount	Amount	Amount	Amount	Amount
11.—(1) Pensioner premium for a person to whom paragraph 5 applies who—	11.—(1) Pensioner premium for a person to whom paragraph 5 applies who—	11.—(1) Pensioner premium for a person to whom paragraph 5 applies who—	11.—(1) Pensioner premium for a person to whom paragraph 5 applies who—	(1)	(1)	(1)	(1)	(1)
	(a)	is a single claimant and—	is a single claimant and—		(a)
		(ii)	is entitled to the support component, or			(ii)	(ii)	£86.55;
		(iii)	is not entitled to the support component;			(iii)	(iii)	£135.05;
	(b)	is a member of a couple and—	is a member of a couple and—		(b)
		(ii)	is entitled to the support component, or			(ii)	(ii)	£153.45;
		(iii)	is not entitled to the support component.			(iii)	(iii)	£201.95.
(2)Severe disability premium—	(2)Severe disability premium—	(2)Severe disability premium—	(2)Severe disability premium—	(2)	(2)	(2)	(2)	(2)
	(a)	where the claimant satisfies the condition in paragraph 6(2)(a);	where the claimant satisfies the condition in paragraph 6(2)(a);		(a)	£82.90;	£82.90;	£82.90;
	(b)	where the claimant satisfies the condition in paragraph 6(2)(b)—	where the claimant satisfies the condition in paragraph 6(2)(b)—		(b)
		(i)	if there is someone in receipt of a carer’s allowance or carer support payment or if the person or any partner satisfies that condition only by virtue of paragraph 6(5),			(i)	£82.90;	£82.90;
		(ii)	if no-one is in receipt of such an allowance or payment.			(ii)	£165.80.	£165.80.
(3)Carer premium.	(3)Carer premium.	(3)Carer premium.	(3)Carer premium.	(3) £46.40 in respect of each person who satisfies the condition specified in paragraph 8(1).	(3) £46.40 in respect of each person who satisfies the condition specified in paragraph 8(1).	(3) £46.40 in respect of each person who satisfies the condition specified in paragraph 8(1).	(3) £46.40 in respect of each person who satisfies the condition specified in paragraph 8(1).	(3) £46.40 in respect of each person who satisfies the condition specified in paragraph 8(1).
(4)Enhanced disability premium where the condition in paragraph 7 is satisfied.	(4)Enhanced disability premium where the condition in paragraph 7 is satisfied.	(4)Enhanced disability premium where the condition in paragraph 7 is satisfied.	(4)Enhanced disability premium where the condition in paragraph 7 is satisfied.	(4)	(4)	(4)	(4)	(4)
(4)Enhanced disability premium where the condition in paragraph 7 is satisfied.	(4)Enhanced disability premium where the condition in paragraph 7 is satisfied.	(4)Enhanced disability premium where the condition in paragraph 7 is satisfied.	(4)Enhanced disability premium where the condition in paragraph 7 is satisfied.		(a)	£21.20 in respect of each person who is neither—	£21.20 in respect of each person who is neither—	£21.20 in respect of each person who is neither—
						(i)	a child or young person, nor	a child or young person, nor
						(ii)	A member of a couple or a polygamous marriage, in respect of whom the condition specified in paragraph 7 is satisfied;	A member of a couple or a polygamous marriage, in respect of whom the condition specified in paragraph 7 is satisfied;
						(ii)	A member of a couple or a polygamous marriage, in respect of whom the condition specified in paragraph 7 is satisfied;	A member of a couple or a polygamous marriage, in respect of whom the condition specified in paragraph 7 is satisfied;
					(b)	£30.25 where the claimant is a member of a couple or a polygamous marriage and the condition specified in paragraph 7 is satisfied in respect of a member of that couple or polygamous marriage.	£30.25 where the claimant is a member of a couple or a polygamous marriage and the condition specified in paragraph 7 is satisfied in respect of a member of that couple or polygamous marriage.	£30.25 where the claimant is a member of a couple or a polygamous marriage and the condition specified in paragraph 7 is satisfied in respect of a member of that couple or polygamous marriage.

14A

Any payment made to the claimant in respect of any travel or other expenses incurred, or to be incurred, in complying with a requirement to undertake work-related activity.

32A

Any payment made to the claimant in respect of any travel or other expenses incurred, or to be incurred, in complying with a requirement to undertake work-related activity but only for 52 weeks beginning with the date of receipt of the payment.

Relevant linked cases – limited capability for work-related activity

35A

A claimant is to be treated as having limited capability for work-related activity where—

• (a) they fall within case 1, as defined in regulation 7(1B)(a); and

• (b) in respect of the earlier period of limited capability for work referred to in regulation 7(1B)(a)(i), they had been entitled to a support component under sections 2(2) or 4(4) of the Act.

Information required for determining capability for work-related activity

Failure to provide information in relation to work-related activity

Claimant may be called for a medical examination to determine whether the claimant has limited capability for work-related activity

Matters to be taken into account in determining good cause in relation to regulation 37 or38

11A

• (1) In the case of an income-related employment and support allowance, where earnings to which sub-paragraph (2) applies (in aggregate with the claimant's other income (if any) calculated in accordance with this Part) exceed the applicable amount (calculated as specified in section 4(2) and (3) of the Act) less 10 pence, the amount of those earnings corresponding to that excess.

• (2) This paragraph applies to earnings, in so far as they exceed the amount disregarded under paragraph 7, derived by the claimant's partner from employment as a member of any ...reserve force prescribed in Part 1 of Schedule 6 to the Social Security (Contributions) Regulations 2001 in respect of annual continuous training for a maximum period of 15 days in any calendar year or in respect of training in the claimant’s partner’s first year of training as a member of a reserve force for a maximum of 43 days in that year .

Hospital patients

15A

Any ex-gratia payment made to a qualifying Equitable Life annuitant under regulation 2, or both regulations 2 and 3, of the Age-Related Payments Regulations 2013.

Pensioner premium

Severe disability premium

Enhanced disability premium

Carer premium

Persons in receipt of concessionary payments

Persons in receipt of benefit

62

Any armed forces independence payment.

1A

Any payment in respect of any travel or other expenses incurred, or to be incurred, by the claimant in respect of that claimant's participation in a scheme prescribed in regulation 3 of the Jobseeker's Allowance (Schemes for Assisting Persons to Obtain Employment) Regulations (Northern Ireland) 2014.

1A

Any payment in respect of any travel or other expenses incurred, or to be incurred, by the claimant in respect of that claimant's participation in a scheme prescribed in regulation 3 of the Jobseeker's Allowance (Schemes for Assisting Persons to Obtain Employment) Regulations (Northern Ireland) 2014, but only for 52 weeks beginning with the date of receipt of the payment.

Effect of statutory shared parental pay on a contributory allowance

82A

• (1) This regulation applies where—

• (a) a claimant is entitled to statutory shared parental pay and, on the day immediately preceding the first day in the shared parental pay period—

• (i) is in a period of limited capability for work; and

• (ii) satisfies the conditions for a contributory allowance in accordance with section 1(2)(a) of the Act; and

• (b) on any day during the statutory shared parental pay period—

• (i) that claimant is in a period of limited capability for work; and

• (ii) that day is not a day where that claimant is treated as not having limited capability for work.

• (2) Where this regulation applies, notwithstanding section 20(6) of the Act, a claimant who is entitled to statutory shared parental pay is to be entitled to a contributory allowance in respect of any day that falls within the shared parental pay period.

• (3) Where by virtue of paragraph (2) a person is entitled to a contributory allowance for any week (including part of a week), the total amount of such benefit payable to that claimant for that week is to be reduced by an amount equivalent to any statutory shared parental pay to which that claimant is entitled in accordance with Part 12ZC of the Contributions and Benefits Act for the same week (or equivalent part of a week where entitlement to a contributory allowance is for part of a week) and only the balance, if any, of the contributory allowance is to be payable to that claimant.

• (4) In this regulation “statutory shared parental pay period” means the weeks in respect of which statutory shared parental pay is payable to a person under section 167ZZ2(2) of the Contributions and Benefits Act.

Housing costs

General exclusions from paragraph 9

General provisions applying to ...housing costs

3A

If the claimant’s partner has been engaged in remunerative work as an employed earner or, had the employment been in Northern Ireland, would have been so engaged, any earnings paid or due to be paid on termination of that employment by way of retirement but only if—

• (a) on retirement the partner is entitled to a state pension under Part 1 of the Pensions Act (Northern Ireland) 2015; or

• (b) the only reason the partner is not entitled to a state pension under Part 1 of that Act is because the partner does not have the minimum number of qualifying years.

63

Any bereavement support payment under section 29 of the Pensions Act (Northern Ireland) 2015 except any such payment which is disregarded as capital under paragraph 11(1)(d) or 56 of Schedule 9.

56

• (1) Any bereavement support payment in respect of the rate set out in regulation 3(2) or (5) (rate of bereavement support payment) of the Bereavement Support Payment Regulations (Northern Ireland) 2017, but only for a period of 52 weeks from the date of receipt of the payment.

• (2) Where bereavement support payment under section 29 of the Pensions Act (Northern Ireland) 2015 is paid to the survivor of a cohabiting partnership (within the meaning in section 29(6B) of the Pensions Act (Northern Ireland) 2015) in respect of a death occurring before the day the Bereavement Benefits (Remedial) Order 2023 comes into force, any amount of that payment which is—

• (a)

• (i) in respect of the rate set out in regulation 3(1) of the Bereavement Support Payment (No. 2) Regulations (Northern Ireland) 2019 (rate of bereavement support payment), and

• (ii) paid as a lump sum for more than one monthly recurrence of the day of the month on which their cohabiting partner died;

• (b) in respect of the rate set out in regulation 3(2) of the Bereavement Support Payment (No. 2) Regulations (Northern Ireland) 2019,

but only for a period of 52 weeks from the date of receipt of the payment.

citation, commencement and application

Hardship payments

64A

The Department must make a hardship payment to a claimant only where—

• (a) The Department is satisfied that the claimant is or will be in hardship unless a hardship payment is made;

• (b) the claimant’s employment and support allowance has been reduced in accordance with regulation 63;

• (c) the claimant meets the conditions of entitlement to an income-related employment and support allowance;

• (d) the claimant completes and submits an application—

• (i) approved for the purpose by the Department, or in such other form as the Department accepts as sufficient, and

• (ii) in such manner as the Department determines; and

• (e) the claimant provides such information or evidence as the Department may require, in such manner as the Department determines.

Circumstances in which a claimant is to be treated as being in hardship

64B

A claimant is to be treated as being in hardship if the claimant’s partner, or a child or qualifying young person for whom the claimant or the claimant’s partner is responsible, is or will be in hardship unless a hardship payment is made.

Matters to be taken into account in determining hardship

64C

• (1) The Department must take the following matters into account in determining hardship—

• (a) whether the claimant’s partner or a person in the claimant’s family satisfies the requirements for a disability premium specified in paragraphs 6 and 7 of Schedule 4 (amounts: premiums), or an element of child tax credit in respect of a child or young person who is disabled or severely disabled within the meaning of regulation 8 of the Child Tax Credit Regulations 2002;

• (b) the resources which are likely to be available to the household without a hardship payment, including resources from persons who are not members of the household, but excluding any payment referred to in paragraph (2);

• (c) the difference between the resources referred to in sub-paragraph (b) and the amount of the hardship payment that the claimant would receive;

• (d) whether there is substantial risk that the household will not have access to essential items (including food, clothing, heating and accommodation), or will have access to such essential items at considerably reduced levels, without a hardship payment; and

• (e) the length of time that the factors set out in sub-paragraphs (b) to (d) are likely to continue.

• (2) The payments to be excluded from the resources referred to in paragraph 1(b) are payments made under paragraph 7(1) or (2) of Schedule 8(sums to be disregarded in the calculation of income other than earnings) to the claimant or the claimant’s partner in respect of a child or young person who is a member of the claimant’s household or family.

The amount of a hardship payment

64D

• (1) A hardship payment is either—

• (a) 80% of the prescribed amount for a single claimant as set out in paragraph (1)(a) of Part 1 of Schedule 4 where—

• (i) the claimant has an award of employment and support allowance which does not include entitlement to a work-related activity component under section 4(2)(b) of the Welfare Reform Act (Northern Ireland) 2007 as in operation immediately before 3rd April 2017, and

• (ii) the claimant or any other member of their family is either pregnant or seriously ill; or

• (b) 60% of the prescribed amount for a single claimant as set out in paragraph (1)(a) of Part 1 of Schedule 4 in any other case.

• (2) A payment calculated in accordance with paragraph (1) shall, if it is not a multiple of 5p, be rounded to the nearest such multiple or, if it is a multiple of 2.5p but not of 5p, to the next lower multiple of 5p.

57

Any payment made under or by a trust, established for the purpose of giving relief and assistance to disabled persons whose disabilities were caused by the fact that during their mother’s pregnancy she had taken a preparation containing the drug known as Thalidomide, and which is approved by the Secretary of State.

Housing costs

64

Any early years assistance given in accordance with section 32 of the Social Security (Scotland) Act 2018.

58

Any early years assistance given in accordance with section 32 of the Social Security (Scotland) Act 2018.

65

Any payment of carer’s allowance supplement made under section 81 of the Social Security (Scotland) Act 2018.

Premium	Premium	Premium	Premium	Amount	Amount	Amount	Amount
11.—(1) Pensioner premium for a person to whom paragraph 5 applies who—	11.—(1) Pensioner premium for a person to whom paragraph 5 applies who—	11.—(1) Pensioner premium for a person to whom paragraph 5 applies who—	11.—(1) Pensioner premium for a person to whom paragraph 5 applies who—	(1)	(1)	(1)	(1)
	(a)	is a single claimant and—	is a single claimant and—		(a)
		(i)	is entitled to the work-related activity component, or			(i)	£98.50;
		(ii)	is entitled to the support component, or			(ii)	£86.55;
		(iii)	is not entitled to either of those components,			(iii)	£135.05;
	(b)	is a member of a couple and—	is a member of a couple and—		(b)
		(i)	is entitled to the work-related activity component,			(i)	£165.40;
		(ii)	is entitled to the support component, or			(ii)	£153.45;
		(iii)	is not entitled to either of those components.			(iii)	£201.95.

66

Any funeral expense assistance given in accordance with section 34 of the Social Security (Scotland) Act 2018.

59

Any funeral expense assistance given in accordance with section 34 of the Social Security (Scotland) Act 2018.

Treatment of student loans and postgraduate loans

67

Any disability assistance given in accordance with regulations made under section 31 of the Social Security (Scotland) Act 2018.

68

Any short-term assistance given in accordance with regulations made under section 36 of the Social Security (Scotland) Act 2018.

60

Any assistance given in accordance with the Carer’s Assistance (Young Carer Grants) (Scotland) Regulations 2019.

61

Any winter heating assistance given in accordance with regulations made under section 30 of the Social Security (Scotland) Act 2018.

34A

Any local welfare provision.

23A

Any local welfare provision.

11A

Any payment of a widowed parent’s allowance made pursuant to section 39A of the Contributions and Benefits Act (widowed parent’s allowance)—

• (a) to the survivor of a cohabiting partnership (within the meaning in section 39A(7) of the Contributions and Benefits Act) who is entitled to a widowed parent’s allowance for a period before the Bereavement Benefits (Remedial) Order 2023 comes into force, and

• (b) in respect of any period of time during the period ending with the day before the survivor makes the claim for a widowed parent’s allowance,

but only for a period of 52 weeks from the date of receipt of the payment.

69

Any amount of carer support payment that is in excess of the amount the claimant would receive if they had an entitlement to carer’s allowance under section 70 of the Contributions and Benefits Act.

Treatment of loans for specific purposes

139A

A loan under the Education (Student Support) Regulations 2011 or regulations made under section 73 of the Education (Scotland) Act 1980 that is intended to meet the cost of books, equipment, travel or childcare is to be disregarded as income.

Disregard of contribution

Further disregard of student’s income

Student’s income treated as capital

Disregard of changes occurring during summer vacation

Absence where His Majesty’s Government provides public information to advise British nationals to leave a country or territory or arranges evacuation of British nationals from that country or territory

155A

A claimant is to continue to be entitled to an employment and support allowance during the first 26 weeks of a temporary absence from Northern Ireland if—

• (a) the claimant was present in a country or territory outside Northern Ireland immediately before His Majesty’s Government—

• (i) provided public information to advise British nationals to leave that country or territory, or

• (ii) arranged the evacuation of British nationals from that country or territory;

• (b) any of regulations 152 to 155 applied to the person when the public information was issued or the evacuation began;

• (c) the Department is satisfied that it would be unreasonable to expect the claimant to return, or to have returned, to Northern Ireland; and

• (d) the claimant did not enter that country or territory when His Majesty’s Government’s public information was to advise British nationals to leave that country or territory.