# The Child Benefit and Guardian's Allowance Up-rating Order 2026

Draft 2026, ISBN 9780348278361

This Order amends the Child Benefit (Rates) Regulations 2006 (S.I. 2006/965); the Social Security Contributions and Benefits Act 1992 (c. 4); and the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7).

Made under: Social Security Administration Act 1992 (Section 150); Social Security Administration (Northern Ireland) Act 1992 (Section 132)

PDFs: Printed copy https://openlegislation.uk/draft-child-benefit-and-guardians-allowance-up-rating-order-2026/pdf/ukdsi_9780348278361_en.pdf; UK Draft Explanatory Memorandum https://openlegislation.uk/draft-child-benefit-and-guardians-allowance-up-rating-order-2026/pdf/ukdsiem_9780348278361_en_001.pdf

## Introductory text

Draft Order laid before Parliament under sections 150(2) and 190(1) of the Social Security Administration Act 1992 (c. 5) and section 166(10A) of the Social Security Administration (Northern Ireland) Act 1992 (c. 8), for approval by resolution of each House of Parliament.
SOCIAL SECURITY
Made ***
Coming into force 6th April 2026
Following a review of the sums specified in section 150(1)(a)(i) and (1)(i) of the Social Security Administration Act 1992 in the tax year 2025-26, the Treasury have determined that the general level of prices in Great Britain is greater at the end of the period under review than it was at the beginning. This Order makes provision under section 150 of the Social Security Administration Act 1992 and makes corresponding provision for Northern Ireland in accordance with section 132(1) of the Social Security Administration (Northern Ireland) Act 1992.
A draft of this Order was laid before Parliament in accordance with sections 150(2) and 190(1) of the Social Security Administration Act 1992, and section 166(10A) of the Social Security Administration (Northern Ireland) Act 1992, and approved by a resolution of each House of Parliament.
The Treasury make this Order in exercise of the powers conferred by section 150(2), (5), (9) and (10)(a)(i) of the Social Security Administration Act 1992, and section 132(1) of the Social Security Administration (Northern Ireland) Act 1992 and now exercisable by them.

## 1 Citation and commencement

This Order may be cited as the Child Benefit and Guardian’s Allowance Up-rating Order 2026 and comes into force on 6th April 2026.

## 2 Amendment of the Child Benefit (Rates) Regulations 2006

Regulation 2(1) (rate of child benefit) of the Child Benefit (Rates) Regulations 2006 is amended as follows—
(a) in sub-paragraph (a) (enhanced rate) for “£26.05” substitute “£27.05”;
(b) in sub-paragraph (b) (other cases) for “£17.25” substitute “£17.90”.

## 3 Amendment of Schedule 4 to the Social Security Contributions and Benefits Act 1992

In paragraph 5 of Part 3 of Schedule 4 to the Social Security Contributions and Benefits Act 1992 (weekly rate of guardian’s allowance) for “£22.10” substitute “£22.95”.

## 4 Amendment of Schedule 4 to the Social Security Contributions and Benefits (Northern Ireland) Act 1992

In paragraph 5 of Part 3 of Schedule 4 to the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (weekly rate of guardian’s allowance) for “£22.10” substitute “£22.95”.

## Signature

Name
Name
Two of the Lords Commissioners of His Majesty's Treasury
Date

## Explanatory note

(This note is not part of the Order)
This Order amends the Child Benefit (Rates) Regulations 2006 (S.I. 2006/965); the Social Security Contributions and Benefits Act 1992 (c. 4); and the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7).
Article 2 increases the weekly rate of child benefit from £26.05 to £27.05 (enhanced rate) and from £17.25 to £17.90 (other cases).
Articles 3 and 4 increase the weekly rate of guardian’s allowance from £22.10 to £22.95.
The increases in the rates of child benefit and guardian’s allowance take effect from 6th April 2026 which is the first Monday in the tax year 2026-27.
In accordance with section 150(8) of the Social Security Administration Act 1992 (c. 5), a copy of the report by the Government Actuary giving their opinion on the likely effect on the National Insurance Fund of the making of this Order (in relation to the increases made to guardian’s allowance) was laid before Parliament with a draft of this Order.
A full impact assessment has not been produced for this instrument as no impact on the private, voluntary, or public sectors is foreseen.

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Source: https://www.legislation.gov.uk/ukdsi/2026/9780348278361 (the official version)
Page: https://openlegislation.uk/draft-child-benefit-and-guardians-allowance-up-rating-order-2026
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.