Universal credit Universal credit United Kingdom 1Standard allowance for tax years 2026-27 to 2029-30 2LCWRA element for tax year 2026-27 3Freeze of LCWRA and LCW elements for tax years 2026-27 to 2029-30 4Protected LCWRA amount for tax years 2026-27 to 2029-30 5Legacy employment and support allowance payments Universal credit