Legalize / United Kingdom / Public General Act

Social Security Contributions and Benefits Act 1992

Type Public General Act

Publication 1992-02-13

Last updated 2026-05-06

State In force

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“self-employed earner” has the meaning assigned to it by section 2 above;

“short-term benefit” has the meaning assigned to it by section 20(2) above;

“tax week” means one of the successive periods in a tax year beginning with the first day of that year and every seventh day thereafter, the last day of a tax year (or, in the case of a tax year ending in a leap year, the last two days) to be treated accordingly as a separate tax week;

“tax year” means the 12 months beginning with 6th April in any year, the expression “1978-79” meaning the tax year beginning with 6th April 1978, and any correspondingly framed reference to a pair of successive years being construed as a reference to the tax year beginning with 6th April in the earlier of them;

“trade or business” includes, in relation to a public or local authority, the exercise and performance of the powers and duties of that authority;

“trade union” means an association of employed earners;

“unit of additional pension” means a unit of additional pension for which a person has paid a Class 3A contribution under section 14A;

“the upper accrual point” is £770;

“week” ... means a period of 7 days beginning with Sunday;

“working life” has the meaning given by paragraph 5(8) of Schedule 3 to this Act.

(1A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(2) Regulations made by the Treasury with the concurrence of the Secretary of State may make provision modifying the meaning of “employment” for the purposes of any provision of Parts I to V and this Part of this Act.

(3) Provision may be made by the Treasury by regulations made with the concurrence of the Secretary of State as to the circumstances in which a person is to be treated as residing or not residing with another person for any of the purposes of Parts I to V and this Part of this Act and as to the circumstances in which persons are to be treated for any of those purposes as residing or not residing together.

(4) A person who is residing with his spouse shall be treated for the purposes of Parts I to V and this Part of this Act as entitled to any child benefit to which his spouse is entitled.

(5) Regulations may, for the purposes of any provision of those Parts under which the right to any benefit or increase of benefit depends on a person being or having been entitled to child benefit, make provision whereby a person is to be treated as if he were or had been so entitled or as if he were not or had not been so entitled.

(6) For the purposes of Parts I to V and this Part of this Act a person is “permanently incapable of self-support” if (but only if) he is incapable of supporting himself by reason of physical or mental infirmity and is likely to remain so incapable for the remainder of his life.

(6A) The Treasury may by regulations prescribe an equivalent of the upper accrual point in relation to earners paid otherwise than weekly (and references in this or any other Act to “the prescribed equivalent”, in the context of the upper accrual point, are to the equivalent prescribed under this subsection in relation to such earners).

(6B) The power conferred by subsection (6A) includes power to prescribe an amount which exceeds by not more than £1 the amount which is the arithmetical equivalent of the upper accrual point.

(7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(8) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

General

123

(1) Prescribed schemes shall provide for the following benefits (in this Act referred to as “income-related benefits”)—

(a) income support;

(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(d) housing benefit; and

(e) council tax benefit.

(2) The Secretary of State shall make copies of schemes prescribed under subsection (1)(a), (b) or (c) above available for public inspection at local offices of the Department for Work and Pensions at all reasonable hours without payment.

(3) Every authority granting housing benefit—

(a) shall take such steps as appear to them appropriate for the purpose of securing that persons who may be entitled to housing benefit from the authority become aware that they may be entitled to it; and

(b) shall make copies of the housing benefit scheme, with any modifications adopted by them under the Administration Act, available for public inspection at their principal office at all reasonable hours without payment.

(4) Each billing authority and in Scotland each local authority—

(a) shall take such steps as appear to it appropriate for the purpose of securing that any person who may be entitled to council tax benefit in respect of council tax payable to the authority becomes aware that he may be entitled to it; and

(b) shall make copies of the council tax benefit scheme, with any modifications adopted by it under the Administration Act, available for public inspection at its principal office at all reasonable hours without payment.

Income support

Income support.

124

(1) A person in Great Britain is entitled to income support if—

(a) he is of or over the age of 16;

(aa) he has not attained the qualifying age for state pension credit;

(b) he has no income or his income does not exceed the applicable amount;

(d) except in such circumstances as may be prescribed, he is not receiving relevant education;

(e) he falls within a prescribed category of person; ...

(f) he is not entitled to a jobseeker’s allowance and, if he is a member of a couple, the other member of the couple is not, and the couple are not, entitled to an income-based jobseeker’s allowance; ...

(g) if he is a member of a couple, the other member of the couple is not entitled to state pension credit; and

(h) he is not entitled to an employment and support allowance and, if he is a member of a couple, the other member of the couple is not entitled to an income-related employment and support allowance.

(1A) Regulations under paragraph (e) of subsection (1) must secure that a person who—

(a) is not a member of a couple, and

(b) is responsible for, and a member of the same household as, a child under the age of 5,

falls within a category of person prescribed under that paragraph.

(1B) Subsection (1A) does not apply if regulations under subsection (4)(c) of section 1A of the Jobseekers Act 1995 containing the provision mentioned in subsection (5) of that section are in force.

(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4) Subject to subsection (5) below, where a person is entitled to income support, then—

(a) if he has no income, the amount shall be the applicable amount; and

(b) if he has income, the amount shall be the difference between his income and the applicable amount.

(5) Where a person is entitled to income support for a period to which this subsection applies, the amount payable for that period shall be calculated in such manner as may be prescribed.

(6) Subsection (5) above applies—

(a) to a period of less than a week which is the whole period for which income support is payable; and

(b) to any other period of less than a week for which it is payable.

(7) In this section, “income-related employment and support allowance” means an income-related allowance under Part 1 of the Welfare Reform Act 2007 (employment and support allowance).

Severe hardship cases.

125

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Trade disputes.

126

(1) This section applies to a person, other than a child or a person of a prescribed description—

(a) who is prevented from being entitled to a jobseeker’s allowance by section 14 of the Jobseekers Act 1995 (trade disputes); or

(b) who would be so prevented if otherwise entitled to that benefit,

except during any period shown by the person to be a period of incapacity for work ... or to be within the maternity period.

(2) In subsection (1) above “the maternity period” means the period commencing at the beginning of the 6th week before the expected week of confinement and ending at the end of the 7th week after the week in which confinement takes place.

(3) For the purpose of calculating income support—

(a) so long as this section applies to a person who is not a member of a family, the applicable amount shall be disregarded;

(b) so long as it applies to a person who is a member of a family but is not a member of a couple, the portion of the applicable amount which is included in respect of him shall be disregarded;

(i) if the applicable amount consists only of an amount in respect of them, it shall be reduced to one half; and

(ii) if it includes other amounts, the portion of it which is included in respect of them shall be reduced to one-half and any further portion of it which is included in respect of the member of the couple to whom this section applies shall be disregarded;

(d) so long as it applies to both the members of a couple—

(i) if neither of them is responsible for a child or person of a prescribed description who is a member of the same household, the applicable amount shall be disregarded; and

(ii) in any other case, the portion of the applicable amount which is included in respect of them and any further portion of it which is included in respect of either of them shall be disregarded.

(4) Where a reduction under subsection (3)(c) above would not produce a sum which is a multiple of 5p, the reduction shall be to the nearest lower sum which is such a multiple.

(5) Where this section applies to a person for any period, then, except so far as regulations provide otherwise—

(a) in calculating the entitlement to income support of that person or a member of his family the following shall be treated as his income and shall not be disregarded—

(i) any payment which he or a member of his family receives or is entitled to obtain by reason of the person to whom this section applies being without employment for that period; and

(ii) without prejudice to the generality of sub-paragraph (i) above, any amount which becomes or would on an application duly made become available to him in that period by way of repayment of income tax deducted from his taxable earnings (as defined by section 10 of the Income Tax (Earnings and Pensions) Act 2003) under PAYE regulations; and

(b) any payment by way of income support for that period or any part of it which apart from this paragraph would be made to him, or to a person whose applicable amount is aggregated with his—

(i) shall not be made if the weekly rate of payment is equal to or less than the relevant sum; or

(ii) if it is more than the relevant sum, shall be at a weekly rate equal to the difference.

(6) In respect of any period less than a week, subsection (5) above shall have effect subject to such modifications as may be prescribed.

(7) Subject to subsection (8) below, “the relevant sum” for the purposes of subsection (5) above shall be £53.00.

(8) If an order under section 150 of the Administration Act (annual up-rating) has the effect of increasing payments of income support, from the time when the order comes into force there shall be substituted, in subsection (5)(b) above, for the references to the sum for the time being mentioned in it references to a sum arrived at by—

(a) increasing that sum by the percentage by which the personal allowance under paragraph 1(1) of Part I of Schedule 2 to the Income Support (General) Regulations 1987 for a single person aged not less than 25 has been increased by the order; and

(b) if the sum as so increased is not a multiple of 50p, disregarding the remainder if it is 25p and, if it is not, rounding it up or down to the nearest 50p,

and the order shall state the substituted sum.

Effect of return to work.

127

If a person returns to work with the same employer after a period during which section 126 above applies to him, and whether or not his return is before the end of any stoppage of work in relation to which he is or would be prevented from being entitled to a jobseeker’s allowance—

(a) that section shall cease to apply to him at the commencement of the day on which he returns to work; and

(b) until the end of the period of 15 days beginning with that day, section 124(1) above shall have effect in relation to him as if the following paragraph were substituted for paragraph (c)—

(c) in the case of a member of a couple, the other member is not engaged in remunerative work; and

; and

(c) any sum paid by way of income support for that period of 15 days to him or, where he is a member of a couple, to the other member of that couple, shall be recoverable in accordance with the regulations from the person to whom it was paid or from any prescribed person or, where the person to whom it was paid is a member of a couple, from the other member of the couple.

Family credit

Family credit.

128

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Disability working allowance

Disability working allowance.

129

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Housing benefit

Housing benefit.

130

(1) A person is entitled to housing benefit if—

(a) he is liable to make payments in respect of a dwelling in Great Britain which he occupies as his home;

(b) there is an appropriate maximum housing benefit in his case; and

(i) he has no income or his income does not exceed the applicable amount; or

(ii) his income exceeds that amount, but only by so much that there is an amount remaining if the deduction for which subsection (3)(b) below provides is made.

(2) In subsection (1) above “payments in respect of a dwelling” means such payments as may be prescribed, but the power to prescribe payments does not include power to prescribe—

(a) payments to a billing authority or to a local authority in Scotland in respect of council tax;

(b) mortgage payments, or, in relation to Scotland, payments under heritable securities.

(3) Where a person is entitled to housing benefit, then—

(a) if he has no income or his income does not exceed the applicable amount, the amount of the housing benefit shall be the amount which is the appropriate maximum housing benefit in his case; and

(b) if his income exceeds the applicable amount, the amount of the housing benefit shall be what remains after the deduction from the appropriate maximum housing benefit of prescribed percentages of the excess of his income over the applicable amount.

(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Appropriate maximum housing benefit

130A

(1) For the purposes of section 130 above, the appropriate maximum housing benefit (in this section referred to as “the AMHB”) is determined in accordance with this section.

(2) Regulations must prescribe the manner in which the AMHB is to be determined.

(3) The provision which may be made by the regulations includes provision for the AMHB to be ascertained in the prescribed manner by reference to rent officer determinations.

(4) The regulations may require an authority administering housing benefit in any prescribed case—

(a) to apply for a rent officer determination, and

(b) to do so within such time as may be specified in the regulations.

(5) The regulations may, for the purpose of determining the AMHB, provide for the amount of the liability mentioned in section 130(1)(a) above to be taken to be an amount other than the actual amount of that liability (and, without prejudice to the generality of this subsection, may provide for it to be taken to be the amount of a rent officer determination).

(6) The regulations may, for that purpose, make provision for determining the amount of liability under section 130(1)(a) above which a person is treated as having by virtue of regulations under section 137(2)(j) below (and, without prejudice to the generality of this subsection, may provide for that amount to be the amount of a rent officer determination).

(7) A rent officer determination is a determination made by a rent officer in the exercise of functions under section 122 of the Housing Act 1996.

Loss of housing benefit following eviction on certain grounds

130B

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Relevant orders for possession

130C

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Loss of housing benefit: supplementary

130D

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Couples

130E

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Information provision

130F

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Pilot schemes relating to loss of housing benefit

130G

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Council tax benefit

Council tax benefit.

131

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Couples.

132

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Polygamous marriages.

133

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

General

Exclusions from benefit.

134

(1) No person shall be entitled to an income-related benefit if his capital or a prescribed part of it exceeds the prescribed amount.

(2) Except in prescribed circumstances the entitlement of one member of a family to any one income-related benefit excludes entitlement to that benefit for any other member for the same period.

(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4) Where the amount of any income-related benefit would be less than a prescribed amount, it shall not be payable except in prescribed circumstances.

The applicable amount.

135

(1) The applicable amount, in relation to any income-related benefit, shall be such amount or the aggregate of such amounts as may be prescribed in relation to that benefit.

(2) The power to prescribe applicable amounts conferred by subsection (1) above includes power to prescribe nil as an applicable amount.

(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(5) ... the applicable amount for a severely disabled person shall include an amount in respect of his being a severely disabled person.

(6) Regulations may specify circumstances in which persons are to be treated as being or as not being severely disabled.

Income and capital.

136

(1) Where a person claiming an income-related benefit is a member of a family, the income and capital of any member of that family shall, except in prescribed circumstances, be treated as the income and capital of that person.

(2) Regulations may provide that capital not exceeding the amount prescribed under section 134(1) above but exceeding a prescribed lower amount shall be treated, to a prescribed extent, as if it were income of a prescribed amount.

(3) Income and capital shall be calculated or estimated in such manner as may be prescribed.

(4) A person’s income in respect of a week shall be calculated in accordance with prescribed rules; and the rules may provide for the calculation to be made by reference to an average over a period (which need not include the week concerned).

(5) Circumstances may be prescribed in which—

(a) a person is treated as possessing capital or income which he does not possess;

(b) capital or income which a person does possess is to be disregarded;

(d) capital is to be treated as income.

Effect of attaining qualifying age for state pension credit

136A

(1) Subsections (2) and (3) below apply in relation to housing benefit and council tax benefit in the case of any person who has attained the qualifying age for state pension credit.

(2) Regulations may make provision for section 134(1) or any provision of section 136 above not to have effect in relation to those benefits in the case of any such person.

(3) In relation to those benefits, regulations may make provision for the determination of the income and capital of any such person; and any such regulations may include provision applying (with such modifications as the Secretary of State thinks fit)—

(a) section 5 of the State Pension Credit Act 2002 (provision for treating income of spouse as income of claimant, etc), and

(b) section 15 of that Act (determination of income and capital for purposes of state pension credit).

(4) Regulations under subsection (3) above may also include provision—

(a) authorising or requiring the use of any calculation or estimate of a person’s income or capital made by the Secretary of State for the purposes of the State Pension Credit Act 2002; or

(b) requiring that, if and so long as an assessed income period is in force under section 6 of that Act in respect of a person falling within subsection (1) above,—

(i) the assessed amount of any element of his retirement provision shall be treated as the amount of that element for the purposes of housing benefit or council tax benefit; and

(ii) his income shall be taken for those purposes not to include any element of retirement provision which it is taken not to include for the purposes of state pension credit by virtue of a determination under subsection (5) of section 7 of that Act.

(5) In subsection (4) above “assessed amount”, “element” and “retirement provision” have the same meaning as in the State Pension Credit Act 2002.

(6) The Secretary of State may by regulations make provision for the preceding provisions of this section to apply with modifications in cases to which section 12 of the State Pension Credit Act 2002 (polygamous marriages) applies.

(7) The provision that may be made by regulations under subsection (6) above includes any provision that may be made by regulations under section 133 above.

Interpretation of Part VII and supplementary provisions.

137

(1) In this Part of this Act, unless the context otherwise requires—

“billing authority” has the same meaning as in Part I of the Local Government Finance Act 1992;

“child” means a person under the age of 16;

“couple” means—two people who are married to, or civil partners of, each other and are members of the same household; ortwo people who are not married to, or civil partners of, each other but are living together as if they were a married couple or civil partners otherwise than in prescribed circumstances;

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

“dwelling” means any residential accommodation, whether or not consisting of the whole or part of a building and whether or not comprising separate and self-contained premises;

“family” means—a couple;a couple and a member of the same household for whom one of them is or both are responsible and who is a child or a person of a prescribed description;except in prescribed circumstances, a person who is not a member of a couple and a member of the same household for whom that person is responsible and who is a child or a person of a prescribed description;

“income-based jobseeker’s allowance” has the same meaning as in the Jobseekers Act 1995;

“industrial injuries scheme” means a scheme made under Schedule 8 to this Act or section 159 of the 1975 Act or under the Old Cases Act;

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

“local authority” in relation to Scotland means a council constituted under section 2 of the Local Government etc. (Scotland) Act 1994;

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. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

“pensionable age” has the meaning given by the rules in paragraph 1 of Schedule 4 to the Pensions Act 1995 (c. 26);

“prescribed”means specified in or determined in accordance with regulations;

“the qualifying age for state pension credit” is (in accordance with section 1(2)(b) and (6) of the State Pension Credit Act 2002)—in the case of a woman, pensionable age; orin the case of a man, the age which is pensionable age in the case of a woman born on the same day as the man;

“state pension credit” means state pension credit under the State Pension Credit Act 2002;

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

“war pension scheme” means a scheme under which war pensions (as defined in section 25 of the Social Security Act 1989) are provided;

“week”, in relation to council tax benefit, means a period of 7 days beginning with a Monday.

(1A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(2) Regulations may make provision for the purposes of this Part of this Act—

(a) as to circumstances in which a person is to be treated as being or not being in Great Britain;

(b) continuing a person’s entitlement to benefit during periods of temporary absence from Great Britain;

(d) as to circumstances in which a person is or is not to be treated as engaged or normally engaged in remunerative work;

(e) as to what is or is not to be treated as relevant education;

(f) as to circumstances in which a person is or is not to be treated as receiving relevant education;

(g) specifying the descriptions of pension increases under war pension schemes or industrial injuries schemes that are analogous to the benefits mentioned in section 129(2)(b)(i) to (iii) above;

(h) as to circumstances in which a person is or is not to be treated as occupying a dwelling as his home;

(i) for treating any person who is liable to make payments in respect of a dwelling as if he were not so liable;

(j) for treating any person who is not liable to make payments in respect of a dwelling as if he were so liable;

(k) for treating as included in a dwelling any land used for the purposes of the dwelling;

(l) as to circumstances in which persons are to be treated as being or not being members of the same household;

(m) as to circumstances in which one person is to be treated as responsible or not responsible for another.

138

(1) There may be made out of the social fund, in accordance with this Part of this Act—

(a) payments of prescribed amounts, whether in respect of prescribed items or otherwise, to meet, in prescribed circumstances, maternity expenses and funeral expenses; and

(b) payments by way of community care grant, crisis loan or budgeting loan to meet—

(i) other needs, and

(ii) in the case of payments by way of budgeting loan, those needs for which provision is made by paragraph (a),

in accordance with directions given or guidance issued by the Secretary of State.

(2) Payments may also be made out of that fund, in accordance with this Part of this Act, of a prescribed amount or a number of prescribed amounts to prescribed descriptions of persons, in prescribed circumstances to meet expenses for heating which appear to the Secretary of State to have been or to be likely to be incurred in cold weather.

(3) The power to make a payment out of the social fund such as is mentioned in subsection (1)(b) above may be exercised by making a payment to a third party with a view to the third party providing, or arranging for the provision of, goods or services for the applicant.

(4) In this section “prescribed” means specified in or determined in accordance with regulations.

(4A) This section has effect in or as regards Scotland as if—

(a) references in subsections (1)(a) and (2) to the making of payments out of the social fund were to the making of payments by the Scottish Ministers,

(b) the reference in subsection (2) to the Secretary of State were to the Scottish Ministers, and

(4B) Where regulations are made by the Scottish Ministers under this section—

(a) sections 175(2) and (7) and 176 do not apply, and

(b) the regulations are subject to the negative procedure (see section 28 of the Interpretation and Legislative Reform (Scotland) Act 2010).

(4C) The power to make an Order in Council under section 30(3) of the Scotland Act 1998 is exercisable for the purposes of this section as it is exercisable for the purposes of that Act.

(5) In this Part—

“budgeting loan” means a loan awarded in circumstances specified in directions issued by the Secretary of State for the purpose of defraying an intermittent expense;

“community care grant” means a grant awarded in circumstances so specified for the purpose of meeting a need for community care;

“crisis loan” means a loan awarded in circumstances so specified for the purpose of meeting an immediate short term need;

and any reference in this subsection to meeting a need or defraying an expense includes a reference to helping to meet the need or to defray the expense.

139

(1) Whether a payment mentioned in section 138(1)(b) above is to be awarded, and how much it is to be, shall be determined by an appropriate officer, that is to say, an officer of the Secretary of State who, acting under his authority, is exercising functions of the Secretary of State in relation to payments so mentioned.

(2) An appropriate officer may determine that an award shall be payable in specified instalments at specified times.

(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4) An award of a crisis loan or a budgeting loan shall be repayable upon such terms and conditions as before the award is paid the Secretary of State notifies to the person by or on behalf of whom the application for it was made.

(5) Payment of an award shall be made to the applicant unless the appropriate officer determines otherwise.

Principles of determination.

140

(1) In determining whether to make an award of a community care grant or a crisis loan to the applicant or the amount or value to be awarded an appropriate officer shall have regard, subject to subsection (2) below, to all the circumstances of the case and, in particular—

(a) the nature, extent and urgency of the need;

(b) the existence of resources from which the need may be met;

(d) where the payment is repayable, the likelihood of repayment and the time within which repayment is likely;

(e) any relevant allocation under section 168(1) to (4) of the Administration Act.

(1A) Subject to subsection (2) below, in determining whether to make an award of a budgeting loan to the applicant, or the amount or value to be awarded, an appropriate officer shall have regard to—

(a) such of the applicant’s personal circumstances as are of a description specified in directions issued by the Secretary of State; and

(b) the criteria specified in paragraphs (b), (d) and (e) of subsection (1) above;

....

(2) An appropriate officer shall determine any question in accordance with any general directions issued by the Secretary of State and in determining any question shall take account of any general guidance issued by him.

(3) Without prejudice to the generality of subsection (2), the Secretary of State may issue directions under that subsection for the purpose of securing that allocations under section 168 of the Administration Act are not exceeded.

(4) Without prejudice to the generality of subsection (2) above, the power to issue general directions conferred on the Secretary of State by that subsection includes power to direct—

(a) that in circumstances specified in the direction an appropriate officer shall not determine an application and, without prejudice to the generality of this paragraph, that an appropriate officer shall not determine an application which is made before the end of a specified period after the making of an application by the same person for a payment such as is mentioned in section 138(1)(b) above to meet the same need and without there having been any relevant change of circumstances since the previous application;

(aa) that in circumstances specified in the direction an application for an award of a community care grant may be treated as an application for an award of a crisis loan, and vice versa;

(b) that for a category of need specified in the direction an appropriate officer shall not award less than an amount specified in the direction;

(c) that for a category of need specified in the direction an appropriate officer shall not award more than an amount so specified;

(d) that payments to meet a category of need specified in the direction shall in all cases or in no case be made by instalments;

(da) that the amount or value of a budgeting loan is not to exceed a sum specified or determined as specified in the direction;

(e) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(f) that a payment such as is mentioned in section 138(1)(b) above shall only be awarded to a person if either—

(i) he is in receipt of a benefit which is specified in the direction and the circumstances are such as are so specified; or

(ii) in a case where the conditions specified in sub-paragraph (i) above are not satisfied, the circumstances are such as are specified in the direction,

and the power to issue general guidance conferred on him by that subsection includes power to give appropriate officers guidance as to any matter to which directions under that subsection may relate.

(4ZA) A direction under subsection (4)(da) may require the sum to be determined by applying, or by a method that includes applying, a multiplier specified in the direction in circumstances specified in the direction to the most recent relevant sum published by the Secretary of State.

(4ZB) A relevant sum is a sum determined from time to time by reference to so much of any relevant allocation under section 168(1) to (4) of the Administration Act as is available for making payments.

(5) In determining a question an appropriate officer shall take account (subject to any directions or guidance issued by the Secretary of State under this section) of any guidance issued by the appropriate officer nominated for his area under section 36 of the Social Security Act 1998.

Part 8A — Health in pregnancy grant

Entitlement

140A

(1) A woman who satisfies prescribed conditions in relation to a pregnancy of hers is entitled to payment of a lump sum (to be known as “health in pregnancy grant”).

(2) A woman is not entitled to health in pregnancy grant unless she has reached the 25th week of her pregnancy before 1st January 2011.

(3) A woman is not entitled to health in pregnancy grant unless—

(a) she has received advice on matters relating to maternal health from a health professional;

(b) she is in Great Britain at the time she makes a claim for the grant in accordance with the Administration Act.

(4) Circumstances may be prescribed in which a woman is to be treated for the purposes of subsection (3)(b) as being, or as not being, in Great Britain.

(5) In this section—

“health professional” has such meaning as may be prescribed,

“prescribed” means prescribed by regulations, and

“woman” means a female of any age.

(6) The power to make regulations under this section is exercisable by the Treasury.

Amount

140B

(1) Health in pregnancy grant is to be of an amount prescribed by regulations made by the Treasury.

(2) Different amounts may be prescribed in relation to different cases.

Part IX — Child Benefit

Child benefit.

141

A person who is responsible for one or more children or qualifying young persons in any week shall be entitled, subject to the provisions of this Part of this Act, to a benefit (to be known as “child benefit") for that week in respect of the child or qualifying young person, or each of the children or qualifying young persons, for whom he is responsible.

“Child” and “qualifying young person”

142

(1) For the purposes of this Part of this Act a person is a child if he has not attained the age of 16.

(2) In this Part of this Act “qualifying young person” means a person, other than a child, who —

(a) has not attained such age (greater than 16) as is prescribed by regulations made by the Treasury, and

(b) satisfies conditions so prescribed.

Meaning of “person responsible for child or qualifying young person".

143

(1) For the purposes of this Part of this Act a person shall be treated as responsible for a child or qualifying young person in any week if—

(a) he has the child or qualifying young person living with him in that week; or

(b) he is contributing to the cost of providing for the child or qualifying young person at a weekly rate which is not less than the weekly rate of child benefit payable in respect of the child or qualifying young person for that week.

(2) Where a person has had a child or qualifying young person living with him at some time before a particular week he shall be treated for the purposes of this section as having the child or qualifying young person living with him in that week notwithstanding their absence from one another unless, in the 16 weeks preceding that week, they were absent from one another for more than 56 days not counting any day which is to be disregarded under subsection (3) below.

(3) Subject to subsection (4) below, a day of absence shall be disregarded for the purposes of subsection (2) above if it is due solely to the fact that the child or qualifying young person is—

(a) receiving education or training of a description prescribed by regulations made by the Treasury;

(b) undergoing medical or other treatment as an in-patient in a hospital or similar institution; or

(i) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(ii) the Children Act 1989;

(iii) the Social Work (Scotland) Act 1968;

(iv) the National Health Service (Scotland) Act 1978;

(v) the Education (Scotland) Act 1980;

(vi) the Mental Health (Scotland) Act 1984;

(vii) the Children (Scotland) Act 1995; ...

(viii) the Children’s Hearings (Scotland) Act 2011 or

(ix) Part 4 of the Social Services and Well-being (Wales) Act 2014.

(4) The number of days that may be disregarded by virtue of subsection (3)(b) or (c) above in the case of any child or qualifying young person shall not exceed such number as may be prescribed unless the person claiming to be responsible for the child or qualifying young person regularly incurs expenditure in respect of him.

(5) Regulations may prescribe the circumstances in which a person is or is not to be treated—

(a) as contributing to the cost of providing for a child or qualifying young person as required by subsection (1)(b) above; or

(b) as regularly incurring expenditure in respect of a child or qualifying young person as required by subsection (4) above;

and such regulations may in particular make provision whereby a contribution made or expenditure incurred by two or more persons is to be treated as made or incurred by one of them or whereby a contribution made or expenditure incurred by one of two spouses or civil partners residing together is to be treated as made or incurred by the other.

Exclusions and priority.

144

(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(2) Schedule 9 to this Act shall have effect for excluding entitlement to child benefit ....

(3) Where, apart from this subsection, two or more persons would be entitled to child benefit in respect of the same child or qualifying young person for the same week, one of them only shall be entitled; and the question which of them is entitled shall be determined in accordance with Schedule 10 to this Act.

Rate of child benefit.

145

(1) Child benefit shall be payable at such weekly rate as may be prescribed.

(2) Different rates may be prescribed in relation to different cases, whether by reference to the age of the child or qualifying young person in respect of whom the benefit is payable or otherwise.

(3) The power to prescribe different rates under subsection (2) above shall be exercised so as to bring different rates into force on such day as the Secretary of State may by order specify.

(4) No rate prescribed in place of a rate previously in force shall be lower than the rate that it replaces.

(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(6) An order under subsection (3) above may be varied or revoked at any time before the date specified thereby.

(7) An order under that subsection shall be laid before Parliament after being made.

Entitlement after death of child or qualifying young person

145A

(1) If a child or qualifying young person dies and a person is entitled to child benefit in respect of him for the week in which his death occurs, that person shall be entitled to child benefit in respect of the child or qualifying young person for a prescribed period following that week.

(2) If the person entitled to child benefit under subsection (1) dies before the end of that prescribed period and, at the time of his death, was—

(a) a member of a married couple or civil partnership and living with the person to whom he was married or who was his civil partner, or

(b) a member of a cohabiting couple,

that other member of the couple or partnership shall be entitled to child benefit for the period for which the dead person would have been entitled to child benefit under subsection (1) above but for his death.

(3) If a child dies before the end of the week in which he is born, subsections (1) and (2) apply in his case as if references to the person entitled to child benefit in respect of a child for the week in which his death occurs were to the person who would have been so entitled if the child had been alive at the beginning of that week (and if any conditions which were satisfied, and any facts which existed, at the time of his death were satisfied or existed then).

(4) Where a person is entitled to child benefit in respect of a child or qualifying young person under this section, section 77 applies with the omission of subsections (4) to (6).

(5) In this section—

“civil partnership” means two people ... who are civil partners of each other and are neither—separated under a court order, norseparated in circumstances in which the separation is likely to be permanent;

“cohabiting couple” means two people who are not married to, or civil partners, of each other but are living together as if they were a married couple or civil partners;

“married couple” means a man and a woman who are married to each other and are neither—separated under a court order, norseparated in circumstances in which the separation is likely to be permanent, and

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Presence in Great Britain

146

(1) No child benefit shall be payable in respect of a child or qualifying young person for a week unless he is in Great Britain in that week.

(2) No person shall be entitled to child benefit for a week unless he is in Great Britain in that week.

(3) Circumstances may be prescribed in which any person is to be treated for the purposes of subsection (1) or (2) above as being, or as not being, in Great Britain.

Persons subject to immigration control

146A

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Interpretation of Part IX and supplementary provisions.

147

(1) In this Part of this Act—

“prescribed” means prescribed by regulations;

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

“voluntary organisation” means a body, other than a public or local authority, the activities of which are carried on otherwise than for profit; and

“week” means a period of 7 days beginning with a Monday.

(2) Subject to any provision made by regulations, references in this Part of this Act to any condition being satisfied or any facts existing in a week shall be construed as references to the condition being satisfied or the facts existing at the beginning of that week.

(3) References in this Part of this Act to a parent, father or mother of a child or qualifying young person shall be construed as including references to a step-parent, step-father or step-mother.

(4) Regulations may prescribe the circumstances in which persons are or are not to be treated for the purposes of this Part of this Act as residing together.

(5) Regulations may make provision as to the circumstances in which a marriage during the subsistence of which a party to it is at any time married to more than one person is to be treated for the purposes of this Part of this Act as having, or not having, the same consequences as any other marriage.

(6) Nothing in this Part of this Act shall be construed as conferring a right to child benefit on any body corporate; but regulations may confer such a right on voluntary organisations and for that purpose may make such modifications as the Secretary of State thinks fit—

(a) of any provision of this Part of this Act; or

(b) of any provision of the Administration Act relating to child benefit.

Part X — Christmas bonus for pensioners

Entitlement of pensioners to Christmas bonus.

148

(1) Any person who in any year—

(a) is present or ordinarily resident in the United Kingdom , an EEA state or Switzerland at any time during the relevant week; and

(b) is entitled to a payment of a qualifying benefit in respect of a period which includes a day in that week or is to be treated as entitled to a payment of a qualifying benefit in respect of such a period,

shall, subject to the following provisions of this Part of this Act and to section 1 of the Administration Act, be entitled to payment under this subsection in respect of that year.

(2) Subject to the following provisions of this Part of this Act, any person who is a member of a couple and is entitled to a payment under subsection (1) above in respect of a year shall also be entitled to payment under this subsection in respect of that year if—

(a) both members have attained pensionable age not later than the end of the relevant week; and

(b) the other member satisfies the condition mentioned in subsection (1)(a) above; and

(i) he is entitled or treated as entitled, in respect of the other member, to an increase in the payment of the qualifying benefit; or

(ii) the only qualifying benefit to which he is entitled is state pension credit.

(2ZA) In a case where a person is entitled to a payment of armed forces independence payment, the reference in subsection (1) to section 1 of the Administration Act is to be read as a reference to article 43 of the Armed Forces and Reserve Forces (Compensation Scheme) Order 2011 (S.I. 2011/517).

(2A) In a case falling within paragraph (c)(ii) of subsection (2) above, paragraph (a) of that subsection has effect with the substitution of “qualifying age for state pension credit” for “pensionable age”.

(3) A payment under subsection (1) or (2) above—

(a) is to be made by the Secretary of State; and

(b) is to be of £10 or such larger sum as the Secretary of State may by order specify.

(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(5) Only one sum shall be payable in respect of any person.

Provisions supplementary to section 148.

149

(1) For the purposes of section 148 above the Channel Islands, the Isle of Man and Gibraltar shall be treated as though they were part of the United Kingdom.

(2) A person shall be treated for the purposes of section 148(1)(b) above as entitled to a payment of a qualifying benefit if he would be so entitled—

(a) in the case of a qualifying benefit other than state pension credit, but for the fact that he or, if he is a member of a couple, the other member is entitled to receive some other payment out of public funds;

(b) in the case of state pension credit, but for the fact that his income or, if he is a member of a couple, the income of the other member was exceptionally of an amount which resulted in his having ceased to be entitled to state pension credit.

(3) A person shall be treated for the purposes of section 148(2)(c)(i) above as entitled in respect of the other member of the couple to an increase in a payment of a qualifying benefit if he would be so entitled—

(a) but for the fact that he or the other member is entitled to receive some other payment out of public funds;

(b) but for the operation of any provision of ... paragraph 6(4) of Schedule 7 to this Act or any regulations made under paragraph 6(3) of that Schedule whereby entitlement to benefit is affected by the amount of a person’s earnings in a given period.

(4) For the purposes of section 148 above a person shall be taken not to be entitled to a payment of a war disablement pension unless not later than the end of the relevant week he has attained pensionable age.

(5) A sum payable under section 148 above shall not be treated as benefit for the purposes of any enactment or instrument under which entitlement to the relevant qualifying benefit arises or is to be treated as arising.

(6) A payment and the right to receive a payment—

(a) under section 148 above or any enactment corresponding to it in Northern Ireland; or

(b) under regulations relating to widows which are made by the Secretary of State under any enactment relating to police and which contain a statement that the regulations provide for payments corresponding to payments under that section,

shall be disregarded for all purposes of income tax and for the purposes of any enactment or instrument under which regard is had to a person’s means.

Interpretation of Part X.

150

(1) In this Part of this Act “qualifying benefit” means—

(a) a retirement pension;

(b) long-term incapacity benefit;

(ba) a qualifying employment and support allowance;

(bb) personal independence payment;

(bc) armed forces independence payment;

(bd) adult disability payment,

(d) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(e) a carer’s allowance;

(ea) carer support payment;

(f) industrial death benefit;

(g) an attendance allowance;

(h) an unemployability supplement or allowance;

(i) a war disablement pension;

(j) a war widow’s pension;

(k) state pension credit;

(l) a mobility supplement.

(2) In this Part of this Act—

“adult disability payment” means disability assistance given in accordance with the Disability Assistance for Working Age People (Scotland) Regulations 2022,

“armed forces independence payment” means armed forces independence payment under the Armed Forces and Reserve Forces (Compensation Scheme) Order 2011 (S.I. 2011/517);

“attendance allowance” means—an attendance allowance;a disability living allowance;an increase of disablement pension under section 104 or 105 above;a payment under regulations made in exercise of the powers in section 159(3)(b) of the 1975 Act or paragraph 7(2) of Schedule 8 to this Act;an increase of allowance under Article 8 of the Pneumoconiosis, Byssinosis and Miscellaneous Diseases Benefit Scheme 1983 (constant attendance allowance for certain persons to whom that Scheme applies) or under the corresponding provision of any Scheme which may replace that Scheme;an allowance in respect of constant attendance on account of disablement for which a person is in receipt of war disablement pension, including an allowance in respect of exceptionally severe disablement;a child disability payment given in accordance with regulations made under section 31 of the Social Security (Scotland) Act 2018 (asp 9); pension age disability payment given in accordance with the Disability Assistance for Older People (Scotland) Regulations 2024; Scottish adult disability living allowance given in accordance with the Disability Assistance (Scottish Adult Disability Living Allowance) Regulations 2025;

“carer support payment” means the carer support payment component of carer support given in accordance with the Carer’s Assistance (Carer Support Payment) (Scotland) Regulations 2023;

“mobility supplement” means a supplement awarded in respect of disablement which affects a person’s ability to walk and for which the person is in receipt of war disablement pension;

“pensionable age” has the meaning given by the rules in paragraph 1 of Schedule 4 to the Pensions Act 1995;

“the qualifying age for state pension credit” is (in accordance with section 1(2)(b) and (6) of the State Pension Credit Act 2002)—in the case of a woman, pensionable age; orin the case of a man, the age which is pensionable age in the case of a woman born on the same day as the man;

“qualifying employment and support allowance” means a contributory allowance under Part 1 of the Welfare Reform Act 2007 the calculation of the amount of which includes an addition in respect of the support component or the work-related activity component;

“retirement pension” means—a state pension under Part 1 of the Pensions Act 2014,a retirement pension under this Act, orgraduated retirement benefit;

“state pension credit” means state pension credit under the State Pension Credit Act 2002;

“unemployability supplement or allowance” means—an unemployability supplement payable under Part I of Schedule 7 to this Act; orany corresponding allowance payable—by virtue of paragraph 6(4)(a) of Schedule 8 to this Act;by way of supplement to retired pay or pension exempt from income tax under section 641 of the Income Tax (Earnings and Pensions) Act 2003;under the Personal Injuries (Emergency Provisions) Act 1939; ...by way of supplement to retired pay or pension under the Polish Resettlement Act 1947; or. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

“war disablement pension” means—any retired pay, pension or allowance granted in respect of disablement under powers conferred by or under the Air Force (Constitution) Act 1917, the Personal Injuries (Emergency Provisions) Act 1939, the Pensions (Navy, Army, Air Force and Mercantile Marine) Act 1939, the Polish Resettlement Act 1947, or Part VII or section 151 of the Reserve Forces Act 1980;without prejudice to paragraph (a) of this definition, any retired pay or pension to which any of paragraphs (a) to (f) of section 641(1) of the Income Tax (Earnings and Pensions) Act 2003 applies;

“war widow’s pension” means any widow’s or surviving civil partner's pension or allowance granted in respect of a death due to service or war injury and payable by virtue of any enactment mentioned in paragraph (a) of the preceding definition or a pension or allowance for a widow or surviving civil partner granted under any scheme mentioned in section 641(1)(e) or (f) of the Income Tax (Earnings and Pensions) Act 2003;

and each of the following expressions, namely “attendance allowance”, “unemployability supplement or allowance”, “war disablement pension” and “war widow’s pension”, includes any payment which the Secretary of State accepts as being analogous to it.

(3) In this Part of this Act, “couple” has the meaning given by section 137(1) above.

(4) In this Part of this Act “the relevant week”, in relation to any year, means the week beginning with the first Monday in December or such other week as may be specified in an order made by the Secretary of State.

Part XI — Statutory Sick Pay

Employer’s liability

Employer’s liability.

151

(1) Where an employee has a day of incapacity for work in relation to his contract of service with an employer, that employer shall, if the conditions set out in sections 153 and 154 below are satisfied, be liable to make him, in accordance with the following provisions of this Part of this Act, a payment (to be known as “statutory sick pay”) in respect of that day.

(2) Any agreement shall be void to the extent that it purports—

(a) to exclude, limit or otherwise modify any provision of this Part of this Act, or

(b) to require an employee to contribute (whether directly or indirectly) towards any costs incurred by his employer under this Part of this Act.

(3) For the avoidance of doubt, any agreement between an employer and an employee authorising any deductions from statutory sick pay which the employer is liable to pay to the employee in respect of any period shall not be void by virtue of subsection (2)(a) above if the employer—

(a) is authorised by that or another agreement to make the same deductions from any contractual remuneration which he is liable to pay in respect of the same period, or

(b) would be so authorised if he were liable to pay contractual remuneration in respect of that period.

(4) For the purposes of this Part of this Act a day of incapacity for work in relation to a contract of service means a day on which the employee concerned is, or is deemed in accordance with regulations to be, incapable by reason of some specific disease or bodily or mental disablement of doing work which he can reasonably be expected to do under that contract.

(5) In any case where an employee has more than one contract of service with the same employer the provisions of this Part of this Act shall, except in such cases as may be prescribed and subject to the following provisions of this Part of this Act, have effect as if the employer were a different employer in relation to each contract of service.

(6) Circumstances may be prescribed in which, notwithstanding the provisions of subsections (1) to (5) above, the liability to make payments of statutory sick pay is to be a liability of the Commissioners of Inland Revenue.

(7) Regulations under subsection (6) above must be made with the concurrence of the Commissioners of Inland Revenue.

The qualifying conditions

Period of incapacity for work.

152

(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(2) In this Part of this Act “period of incapacity for work” means a period of one day which is, or of two or more consecutive days each of which is, a day of incapacity for work in relation to the contract of service in question.

(3) Any two periods of incapacity for work which are separated by a period of not more than 8 weeks shall be treated as a single period of incapacity for work.

(4) The Secretary of State may by regulations direct that a larger number of weeks specified in the regulations shall be substituted for the number of weeks for the time being specified in subsection (3) above.

(5) No day of the week shall be disregarded in calculating any period of consecutive days for the purposes of this section.

(6) A day may be a day of incapacity for work in relation to a contract of service, and so form part of a period of incapacity for work, notwithstanding that—

(a) it falls before the making of the contract or after the contract expires or is brought to an end; or

(b) it is not a day on which the employee concerned would be required by that contract to be available for work.

Period of entitlement.

153

(1) The first condition is that the day in question falls within a period which is, as between the employee and his employer, a period of entitlement.

(2) For the purposes of this Part of this Act a period of entitlement, as between an employee and his employer, is a period beginning with the commencement of a period of incapacity for work and ending with whichever of the following first occurs—

(a) the termination of that period of incapacity for work;

(b) the day on which the employee reaches, as against the employer concerned, his maximum entitlement to statutory sick pay (determined in accordance with section 155 below);

(d) in the case of an employee who is, or has been, pregnant, the day immediately preceding the beginning of the disqualifying period.

(3) Schedule 11 to this Act has effect for the purpose of specifying circumstances in which a period of entitlement does not arise in relation to a particular period of incapacity for work.

(4) A period of entitlement as between an employee and an employer of his may also be, or form part of, a period of entitlement as between him and another employer of his.

(5) The Secretary of State may by regulations—

(a) specify circumstances in which, for the purpose of determining whether an employee’s maximum entitlement to statutory sick pay has been reached in a period of entitlement as between him and an employer of his, days falling within a previous period of entitlement as between the employee and any person who is or has in the past been an employer of his are to be counted; and

(b) direct that in prescribed circumstances an employer shall provide a person who is about to leave his employment, or who has been employed by him in the past, with a statement in the prescribed form containing such information as may be prescribed in relation to any entitlement of the employee to statutory sick pay.

(6) Regulations may provide, in relation to prescribed cases, for a period of entitlement to end otherwise than in accordance with subsection (2) above.

(7) In a case where the employee’s contract of service first takes effect on a day which falls within a period of incapacity for work, the period of entitlement begins with that day.

(8) In a case where the employee’s contract of service first takes effect between two periods of incapacity for work which by virtue of section 152(3) above are treated as one, the period of entitlement begins with the first day of the second of those periods.

(9) In any case where, otherwise than by virtue of section 6(1)(b) above, an employee’s earnings under a contract of service in respect of the day on which the contract takes effect do not attract a liability to pay secondary Class 1 contributions, subsections (7) and (8) above shall have effect as if for any reference to the contract first taking effect there were substituted a reference to the first day in respect of which the employee’s earnings attract such a liability.

(10) Regulations shall make provision as to an employer’s liability under this Part of this Act to pay statutory sick pay to an employee in any case where the employer’s contract of service with that employee has been brought to an end by the employer solely, or mainly, for the purpose of avoiding liability for statutory sick pay.

(11) Subsection (2)(d) above does not apply in relation to an employee who has been pregnant if her pregnancy terminated, before the beginning of the disqualifying period, otherwise than by confinement.

(12) In this section—

“confinement” is to be construed in accordance with section 171(1) below;

“disqualifying period” means—in relation to a woman entitled to statutory maternity pay, the maternity pay period; andin relation to a woman entitled to maternity allowance, the maternity allowance period;

“maternity allowance period” has the meaning assigned to it by section 35(2) above, and

“maternity pay period” has the meaning assigned to it by section 165(1) below.

Qualifying days.

154

(1) The second condition is that the day in question is a qualifying day.

(2) The days which are for the purposes of this Part of this Act to be qualifying days as between an employee and an employer of his (that is to say, those days of the week on which he is required by his contract of service with that employer to be available for work or which are chosen to reflect the terms of that contract) shall be such day or days as may, subject to regulations, be agreed between the employee and his employer or, failing such agreement, determined in accordance with regulations.

(3) In any case where qualifying days are determined by agreement between an employee and his employer there shall, in each week (beginning with Sunday), be at least one qualifying day.

(4) A day which is a qualifying day as between an employee and an employer of his may also be a qualifying day as between him and another employer of his.

Limitations on entitlement, etc.

Limitations on entitlement.

155

(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(2) An employee shall not be entitled, as against any one employer, to an aggregate amount of statutory sick pay in respect of any one period of entitlement which exceeds his maximum entitlement.

(3) The maximum entitlement as against any one employer is reached on the day on which the amount to which the employee has become entitled by way of statutory sick pay during the period of entitlement in question first reaches or passes the entitlement limit.

(4) The entitlement limit is an amount equal to 28 times the weekly rate applicable in accordance with section 157 below.

(5) Regulations may make provision for calculating the entitlement limit in any case where an employee’s entitlement to statutory sick pay is calculated by reference to different weekly rates in the same period of entitlement.

Notification of incapacity for work.

156

(1) Regulations shall prescribe the manner in which, and the time within which, notice of any day of incapacity for work is to be given by or on behalf of an employee to his employer.

(2) An employer who would, apart from this section, be liable to pay an amount of statutory sick pay to an employee in respect of a qualifying day (the “day in question”) shall be entitled to withhold payment of that amount if—

(a) the day in question is one in respect of which he has not been duly notified in accordance with regulations under subsection (1) above; ...

(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3) Where an employer withholds any amount of statutory sick pay under this section—

(a) the period of entitlement in question shall not be affected; and

(b) for the purposes of calculating his maximum entitlement in accordance with section 155 above the employee shall not be taken to have become entitled to the amount so withheld.

Rates of payment, etc.

Rates of payment.

157

(1) The weekly rate of statutory sick pay that an employer must pay to an employee is the lower of—

(a) £123.25, and

(b) 80% of the employee’s normal weekly earnings.

(2) The Secretary of State may by order—

(a) amend subsection (1) above so as to substitute different provision as to the weekly rate or rates of statutory sick pay; and

(b) make such consequential amendments as appear to him to be required of any provision contained in this Part of this Act.

(3) The amount of statutory sick pay payable by any one employer in respect of any day shall be the weekly rate applicable on that day divided by the number of days which are, in the week (beginning with Sunday) in which that day falls, qualifying days as between that employer and the employee concerned.

Recovery by employers of amounts paid by way of statutory sick pay.

158

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Power to substitute provisions for s. 158(2).

159

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Power to provide for recovery by employers of sums paid by way of statutory sick pay.

159A

(1) The Secretary of State may by order provide for the recovery by employers, in accordance with the order, of the amount (if any) by which their payments of, or liability incurred for, statutory sick pay in any period exceeds the specified percentage of the amount of their liability for contributions payments in respect of the corresponding period.

(2) An order under subsection (1) above may include provision—

(a) as to the periods by reference to which the calculation referred to above is to be made,

(b) for amounts which would otherwise be recoverable but which do not exceed the specified minimum for recovery not to be recoverable,

(c) for the rounding up or down of any fraction of a pound which would otherwise result from a calculation made in accordance with the order, and

(d) for any deduction from contributions payments made in accordance with the order to be disregarded for such purposes as may be specified,

and may repeal sections 158 and 159 above and make any amendments of other enactments which are consequential on the repeal of those sections.

(3) In this section—

“contributions payments” means payments which a person is required by or under any enactment to make in discharge of any liability of his as an employer in respect of primary or secondary Class 1 contributions; and

“specified” means specified in or determined in accordance with an order under subsection (1).

(4) The Secretary of State may by regulations make such transitional and consequential provision, and such savings, as he considers necessary or expedient for or in connection with the coming into force of any order under subsection (1) above.

Funding of employers' statutory sick pay liabilities in relation to coronavirus

159B

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Miscellaneous

Relationship with benefits and other payments, etc.

160

Schedule 12 to this Act has effect with respect to the relationship between statutory sick pay and certain benefits and payments.

Crown employment - Part XI.

161

(1) Subject to subsection (2) below, the provisions of this Part of this Act apply in relation to persons employed by or under the Crown as they apply in relation to persons employed otherwise than by or under the Crown.

(2) The provisions of this Part of this Act do not apply in relation to persons serving as members of Her Majesty’s forces, in their capacity as such.

(3) For the purposes of this section Her Majesty’s forces shall be taken to consist of such establishments and organisations as may be prescribed by regulations made by the Secretary of State with the concurrence of the Treasury, being establishments and organisations in which persons serve under the control of the Defence Council.

Special classes of persons.

162

(1) The Secretary of State may with the concurrence of the Treasury make regulations modifying this Part of this Act in such manner as he thinks proper in their application to any person who is, has been or is to be—

(a) employed on board any ship, vessel, hovercraft or aircraft;

(b) outside Great Britain at any prescribed time or in any prescribed circumstances; or

(2) Regulations under subsection (1) above may in particular provide—

(a) for any provision of this Part of this Act to apply to any such person, notwithstanding that it would not otherwise apply;

(b) for any such provision not to apply to any such person, notwithstanding that it would otherwise apply;

(c) for excepting any such person from the application of any such provision where he neither is domiciled nor has a place of residence in any part of Great Britain;

(d) for the taking of evidence, for the purposes of the determination of any question arising under any such provision, in a country or territory outside Great Britain, by a British consular official or such other person as may be determined in accordance with the regulations.

Interpretation of Part XI and supplementary provisions.

163

(1) In this Part of this Act—

“contract of service” (except in paragraph (a) of the definition below of “employee”) includes any arrangement providing for the terms of appointment of an employee;

“employee” means a person who is—gainfully employed in Great Britain either under a contract of service or in an office (including elective office) with earnings (within the meaning of Parts 1 to 5 above); .... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .but subject to regulations, which may provide for cases where any such person is not to be treated as an employee for the purposes of this Part of this Act and for cases where any person who would not otherwise be an employee for those purposes is to be treated as an employee for those purposes;

“employer”, in relation to an employee and a contract of service of his, means a person who—under section 6 above is liable to pay secondary Class 1 contributions in relation to any earnings of the employee under the contract, orwould be liable to pay such contributions but for—the condition in section 6(1)(b), orthe employee being under the age of 16;

“period of entitlement” has the meaning given by section 153 above;

“period of incapacity for work” has the meaning given by section 152 above;

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

“prescribed” means prescribed by regulations;

“qualifying day” has the meaning given by section 154 above;

“week” means any period of 7 days.

(2) For the purposes of this Part of this Act an employee’s normal weekly earnings shall, subject to subsection (4) below, be taken to be the average weekly earnings which in the relevant period have been paid to him or paid for his benefit under his contract of service with the employer in question.

(3) For the purposes of subsection (2) above, the expressions “earnings” and “relevant period” shall have the meaning given to them by regulations.

(4) In such cases as may be prescribed an employee’s normal weekly earnings shall be calculated in accordance with regulations.

(5) Without prejudice to any other power to make regulations under this Part of this Act, regulations may specify cases in which, for the purposes of this Part of this Act or such of its provisions as may be prescribed—

(a) two or more employers are to be treated as one;

(b) two or more contracts of service in respect of which the same person is an employee are to be treated as one.

(6) Where, in consequence of the establishment of one or more National Health Service trusts under the National Health Service Act 2006, the National Health Service (Wales) Act 2006 or the National Health Service (Scotland) Act 1978, a person’s contract of employment is treated by a scheme under any of those Acts as divided so as to constitute two or more contracts, or where an order under paragraph 26(1) of Schedule 3 to the National Health Service Act 2006 provides that a person’s contract of employment is so divided, regulations may make provision enabling him to elect for all of those contracts to be treated as one contract for the purposes of this Part of this Act or of such provisions of this Part of this Act as may be prescribed; and any such regulations may prescribe—

(a) the conditions that must be satisfied if a person is to be entitled to make such an election;

(b) the manner in which, and the time within which, such an election is to be made;

(d) the information which a person who makes such an election is to provide, and the persons to whom, and the time within which, he is to provide it;

(e) the time for which such an election is to have effect;

(f) which one of the person’s employers under the two or more contracts is to be regarded for the purposes of statutory sick pay as his employer under the one contract;

and the powers conferred by this subsection are without prejudice to any other power to make regulations under this Part of this Act.

(7) Regulations may provide for periods of work which begin on one day and finish on the following day to be treated, for the purposes of this Part of this Act, as falling solely within one or other of those days.

Part XII — Statutory Maternity Pay

Statutory maternity pay - entitlement and liability to pay.

164

(1) Where a woman who is or has been an employee satisfies the conditions set out in this section, she shall be entitled, in accordance with the following provisions of this Part of this Act, to payments to be known as “statutory maternity pay”.

(2) The conditions mentioned in subsection (1) above are—

(a) that she has been in employed earner’s employment with an employer for a continuous period of at least 26 weeks ending with the week immediately preceding the 14th week before the expected week of confinement but has ceased to work for him ... ;

(b) that her normal weekly earnings for the period of 8 weeks ending with the week immediately preceding the 14th week before the expected week of confinement are not less than the lower earnings limit in force under section 5(1)(a) above immediately before the commencement of the 14th week before the expected week of confinement; and

(c) that she has become pregnant and has reached, or been confined before reaching, the commencement of the 11th week before the expected week of confinement.

(3) The liability to make payments of statutory maternity pay to a woman is a liability of any person of whom she has been an employee as mentioned in subsection (2)(a) above.

(4) A woman shall be entitled to payments of statutory maternity pay only if—

(a) she gives the person who will be liable to pay it notice of the date from which she expects his liability to pay her statutory maternity pay to begin; and

(b) the notice is given at least 28 days before that date or, if that is not reasonably practicable, as soon as is reasonably practicable.

(5) The notice shall be in writing if the person who is liable to pay the woman statutory maternity pay so requests.

(6) Any agreement shall be void to the extent that it purports—

(a) to exclude, limit or otherwise modify any provision of this Part of this Act; or

(b) to require an employee or former employee to contribute (whether directly or indirectly) towards any costs incurred by her employer or former employer under this Part of this Act.

(7) For the avoidance of doubt, any agreement between an employer and an employee authorising any deductions from statutory maternity pay which the employer is liable to pay to the employee in respect of any period shall not be void by virtue of subsection (6)(a) above if the employer—

(a) is authorised by that or another agreement to make the same deductions from any contractual remuneration which he is liable to pay in respect of the same period, or

(b) would be so authorised if he were liable to pay contractual remuneration in respect of that period.

(8) Regulations shall make provision as to a former employer’s liability to pay statutory maternity pay to a woman in any case where the former employer’s contract of service with her has been brought to an end by the former employer solely, or mainly, for the purpose of avoiding liability for statutory maternity pay.

(9) The Secretary of State may by regulations—

(a) specify circumstances in which, notwithstanding subsections (1) to (8) above, there is to be no liability to pay statutory maternity pay in respect of a week;

(b) specify circumstances in which, notwithstanding subsections (1) to (8) above, the liability to make payments of statutory maternity pay is to be a liability of the Commissioners of Inland Revenue;

(d) provide that a woman is to be treated as being employed for a continuous period of at least 26 weeks where—

(i) she has been employed by the same employer for at least 26 weeks under two or more separate contracts of service; and

(ii) those contracts were not continuous;

(e) provide that any of the provisions specified in subsection (10) below shall have effect subject to prescribed modifications in such cases as may be prescribed;

(ea) provide that subsection (4) above shall not have effect, or shall have effect subject to prescribed modifications, in such cases as may be prescribed;

(f) provide for amounts earned by a woman under separate contracts of service with the same employer to be aggregated for the purposes of this Part of this Act; and

(g) provide that—

(i) the amount of a woman’s earnings for any period, or

(ii) the amount of her earnings to be treated as comprised in any payment made to her or for her benefit,

shall be calculated or estimated in such manner and on such basis as may be prescribed and that for that purpose payments of a particular class or description made or falling to be made to or by a woman shall, to such extent as may be prescribed, be disregarded or, as the case may be, be deducted from the amount of her earnings.

(10) The provisions mentioned in subsection (9)(e) above are—

(a) subsection (2)(a) and (b) above; and

(b) section 166(1) and (2), ... below.

(11) Any regulations under subsection (9) above which are made by virtue of paragraph (b) of that subsection must be made with the concurrence of the Commissioners of Inland Revenue.

The maternity pay period.

165

(1) Statutory maternity pay shall be payable, subject to the provisions of this Part of this Act, in respect of each week during a prescribed period (“the maternity pay period”) of a duration not exceeding 52 weeks.

(2) Subject to subsections (3) and (7), the maternity pay period shall begin with the 11th week before the expected week of confinement.

(3) Cases may be prescribed in which the first day of the period is to be a prescribed day after the beginning of the 11th week before the expected week of confinement, but not later than the day immediately following the day on which she is confined.

(3A) Regulations may provide for the duration of the maternity pay period as it applies to a woman to be reduced, subject to prescribed restrictions and conditions.

(3B) Regulations under subsection (3A) are to secure that the reduced period ends at a time—

(a) after a prescribed period beginning with the day on which the woman is confined, and

(b) when at least a prescribed part of the maternity pay period remains unexpired.

(3C) Regulations under subsection (3A) may, in particular, prescribe restrictions and conditions relating to—

(a) the end of the woman's entitlement to maternity leave;

(b) the doing of work by the woman;

(c) the taking of prescribed steps by the woman or another person as regards leave under section 75E of the Employment Rights Act 1996 in respect of the child;

(d) the taking of prescribed steps by the woman or another person as regards statutory shared parental pay in respect of the child.

(3D) Regulations may provide for a reduction in the duration of the maternity pay period as it applies to a woman to be revoked, or to be treated as revoked, subject to prescribed restrictions and conditions.

(4) Except in such cases as may be prescribed, statutory maternity pay shall not be payable to a woman by a person in respect of any week during any part of which she works under a contract of service with him.

(5) It is immaterial for the purposes of subsection (4) above whether the work referred to in that subsection is work under a contract of service which existed immediately before the maternity pay period or a contract of service which did not so exist.

(6) Except in such cases as may be prescribed, statutory maternity pay shall not be payable to a woman in respect of any week after she has been confined and during any part of which she works for any employer who is not liable to pay her statutory maternity pay.

(7) Regulations may provide that this section shall have effect subject to prescribed modifications in relation—

(a) to cases in which a woman has been confined before the 11th week before the expected week of confinement; and

(b) to cases in which—

(i) a woman is confined at any time after the end of the week immediately preceding the 11th week before the expected week of confinement; and

(ii) the maternity pay period has not then commenced for her.

(8) In subsections (1), (4) and (6) “week” means a period of seven days beginning with the day of the week on which the maternity pay period begins.

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Social Security Contributions and Benefits Act 1992

Part VII — Income-Related Benefits

General

Income-related benefits.

123

Income support

Income support.

124

Severe hardship cases.

125

Trade disputes.

126

Effect of return to work.

127

Family credit

Family credit.

128

Disability working allowance

Disability working allowance.

129

Housing benefit

Housing benefit.

130

Appropriate maximum housing benefit

130A

Loss of housing benefit following eviction on certain grounds

130B

Relevant orders for possession

130C

Loss of housing benefit: supplementary

130D

Couples

130E

Information provision

130F

Pilot schemes relating to loss of housing benefit

130G

Council tax benefit

Council tax benefit.

131

Couples.

132

Polygamous marriages.

133

General

Exclusions from benefit.

134

The applicable amount.

135

Income and capital.

136

Effect of attaining qualifying age for state pension credit

136A

Interpretation of Part VII and supplementary provisions.

137

Part VIII — The Social Fund

Payments out of the social fund.

138

Awards by social fund officers.

139

Principles of determination.

140

Part 8A — Health in pregnancy grant

Entitlement

140A

Amount

140B

Part IX — Child Benefit

Child benefit.

141

“Child” and “qualifying young person”

142

Meaning of “person responsible for child or qualifying young person".

143

Exclusions and priority.

144

Rate of child benefit.

145

Entitlement after death of child or qualifying young person

145A