# The Guardian’s Allowance Up-rating Regulations 2026, Introduction: Introductory text


SOCIAL SECURITY
Made 12th March 2026
Laid before Parliament 13th March 2026
Coming into force 6th April 2026
The Commissioners for His Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by sections 113(1) and 175(1), (3) and (4) of the Social Security Contributions and Benefits Act 1992, sections 155(3) and 189(1), (4) and (5) of the Social Security Administration Act 1992, sections 113(1) and 171(1), (3) and (4) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992, and sections 135(3) and 165(1), (4) and (5) of the Social Security Administration (Northern Ireland) Act 1992 and now vested in them.
These Regulations contain only provisions made in consequence of an instrument made under section 150 of the Social Security Administration Act 1992 and section 132(1) of the Social Security Administration (Northern Ireland) Act 1992.

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Source: https://www.legislation.gov.uk/uksi/2026/287/introduction (the official version)
Page: https://openlegislation.uk/guardians-allowance-up-rating-regulations-2026/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.