{
  "url": "https://openlegislation.uk/draft-child-benefit-and-guardians-allowance-up-rating-order-2026/note",
  "json_url": "https://openlegislation.uk/draft-child-benefit-and-guardians-allowance-up-rating-order-2026/note.json",
  "legislation": "ukdsi/2026/9780348278361",
  "legislation_title": "The Child Benefit and Guardian's Allowance Up-rating Order 2026",
  "legislation_url": "https://openlegislation.uk/draft-child-benefit-and-guardians-allowance-up-rating-order-2026",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Order)\nThis 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).\nArticle 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).\nArticles 3 and 4 increase the weekly rate of guardian’s allowance from £22.10 to £22.95.\nThe 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.\nIn 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.\nA full impact assessment has not been produced for this instrument as no impact on the private, voluntary, or public sectors is foreseen.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2026/9780348278361/note",
    "retrieved_at": "2026-10-30T14:38:11.586936+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}