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^f1 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^f2.

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^f3, 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^f4, and section 132(1) of the Social Security Administration (Northern Ireland) Act 1992 and now exercisable by them^f5.

Annotations

Footnotes

f1: 1992 c. 5. Section 150(1)(a)(i) was substituted by section 6(2)(a) of the Pensions Act 2007 (c. 22). The sums reviewed under section 150(1)(a)(i) and (1)(i) which are relevant to the making of this Order are the weekly rates of guardian’s allowance and child benefit, respectively.
f2: 1992 c. 8. Section 132(1) was amended by paragraph 9 of Schedule 4 to the Tax Credits Act 2002 (c. 21).
f3: Subsection (10A) of section 166 was inserted by paragraph 50(4) of Schedule 3 to S.I. 1999/671 and subsequently amended by paragraph 11(3) of Schedule 4 to the Tax Credits Act 2002.
f4: Section 150(10)(a)(i) was amended by paragraph 21 of Schedule 1 to the Pensions Act 2007.
f5: The functions of the Secretary of State under Part 10 of the Social Security Administration Act 1992, so far as relating to child benefit and guardian’s allowance, were transferred to the Treasury by section 49(3) of the Tax Credits Act 2002. The functions of the Department for Social Development (renamed as the Department for Communities by the Departments Act (Northern Ireland) 2016 (c. 5)), in respect of child benefit and guardian’s allowance, under section 132 of the Social Security Administration (Northern Ireland) Act 1992 were transferred to the Treasury by section 49(4) of the Tax Credits Act 2002. Section 132(1) was amended by paragraph 9 of Schedule 4 to the Tax Credits Act 2002.