{
  "url": "https://openlegislation.uk/universal-credit-act-2025/schedule-2/paragraph-1",
  "json_url": "https://openlegislation.uk/universal-credit-act-2025/schedule-2/paragraph-1.json",
  "legislation": "ukpga/2025/22",
  "legislation_title": "Universal Credit Act 2025",
  "legislation_url": "https://openlegislation.uk/universal-credit-act-2025",
  "path": "schedule/2/paragraph/1",
  "kind": "paragraph",
  "number": "1",
  "heading": "Standard allowance for tax years 2026-27 to 2029-30",
  "text": "(1) The Department for Communities in Northern Ireland must exercise a relevant power in order to secure that the amounts of the standard allowance for tax years 2026-27 to 2029-30 are at least the amounts calculated for each tax year in accordance with sub-paragraph (2).\n(2) The minimum amounts of the standard allowance for a tax year are calculated as follows—\nStep 1\nWhere the tax year is 2026-27, take the amounts of the standard allowance for tax year 2025-26.\nWhere the tax year is 2027-28, 2028-29 or 2029-30, take the amounts resulting from Step 2 for the previous tax year.\nStep 2\nIncrease the amounts identified in Step 1 by the relevant CPI percentage for the tax year.\nStep 3\nIncrease the amounts resulting from Step 2 by the relevant uplift percentage for the relevant tax year.\n(3) The “relevant CPI percentage” for a tax year is the percentage by which the consumer prices index for the September before the start of the tax year is higher than it was for the September before that (or 0% if it is not higher).\n(4) The table below sets out the relevant uplift percentage for tax years 2026-27 to 2029-30—\nTax year\nRelevant uplift percentage\n2026-27\n2.3%\n2027-28\n3.1%\n2028-29\n4.0%\n2029-30\n4.8%\n(5) In this paragraph—\n(a) “consumer prices index” means the all items consumer prices index published by the Statistics Board;\n(b) a “relevant power” means—\n(i) the power in Article 14(2) of the Welfare Reform (Northern Ireland) Order 2015 (S.I. 2015/2006 (N.I. 1));\n(ii) the power in section 132 of the Social Security Administration (Northern Ireland) Act 1992;\n(c) “the standard allowance” means the allowance to be included in an award of universal credit under Article 14(1) of the Welfare Reform (Northern Ireland) Order 2015;\n(d) the standard allowance “for” a tax year means the standard allowance applicable for any assessment period commencing on or after the first Monday of that tax year and before the first Monday of the following tax year, and for this purpose “assessment period” has the same meaning as in Part 2 of that Order.\n(6) In this paragraph and paragraphs 3 and 4—\n(a) “tax year” means the 12 months beginning with 6 April in any year;\n(b) “tax year 2025-26” means the tax year beginning on 6 April 2025 (and any corresponding expression in which two years are similarly mentioned is to be read in the same way).",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 2 para. 1 in force at Royal Assent"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2025/22/schedule/2/paragraph/1",
    "retrieved_at": "2026-10-29T08:46:47.778325+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."
}