The Universal Credit Regulations 2013

Deduction of income and work allowance U.K.

22.—(1) The amounts to be deducted from the maximum amount in accordance with section 8(3) of the Act to determine the amount of an award of universal credit are—

(a) all of the claimant's unearned income (or in the case of joint claimants all of their combined unearned income) in respect of the assessment period; and

[F1 (b) the following amount of the claimant’s earned income (or, in the case of joint claimants, their combined earned income) in respect of the assessment period—

(i) in a case where no work allowance is specified in the table below (that is where a single claimant does not have, or neither of joint claimants has, responsibility for a child or qualifying young person or limited capability for work), [F2 55%] of that earned income; or

(ii) in any other case, [F3 55%] of the amount by which that earned income exceeds the work allowance specified in the table.]

(2) The amount of the work allowance is—

(a) if the award contains no amount for the housing costs element, the applicable amount of the higher work allowance specified in the table below; and

(b) if the award does contain an amount for the housing costs element, the applicable amount of the lower work allowance specified in that table.

[F4 (3) In the case of an award where the claimant is a member of a couple, but makes a claim as a single person, the amount to be deducted from the maximum amount in accordance with section 8(3) of the Act is the same as the amount that would be deducted in accordance with paragraph (1) if the couple were joint claimants.]

[F5 Higher work allowance
Single claimant—
responsible for one or more children or qualifying young persons and/or has limited capability for work	[F6 £673]
Joint claimants
responsible for one or more children or qualifying young persons and/or where one or both have limited capability for work	[F6 £673]
Lower work allowance
Single claimant—
responsible for one or more children or qualifying young persons and/or has limited capability for work	[F7 £404]
Joint claimants—
responsible for one or more children or qualifying young persons and/or where one or both have limited capability for work	[F7 £404]]

Textual Amendments

F1 Reg. 22(1)(b) substituted (with effect in accordance with reg. 1(2)(3) of the amending S.I.) by The Universal Credit (Work Allowance) Amendment Regulations 2015 (S.I. 2015/1649), regs. 1(1), 2(2)

F2 Word in reg. 22(1)(b)(i) substituted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Universal Credit (Work Allowance and Taper) (Amendment) Regulations 2021 (S.I. 2021/1283), regs. 1(1), 2(1)

F3 Word in reg. 22(1)(b)(ii) substituted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Universal Credit (Work Allowance and Taper) (Amendment) Regulations 2021 (S.I. 2021/1283), regs. 1(1), 2(1)

F4 Reg. 22(3) substituted (with effect in accordance with reg. 1(2)(3) of the amending S.I.) by The Universal Credit (Work Allowance) Amendment Regulations 2015 (S.I. 2015/1649), regs. 1(1), 2(3)

F5 Reg. 22 table substituted (with effect in accordance with reg. 1(2)(3) of the amending S.I.) by The Universal Credit (Work Allowance) Amendment Regulations 2015 (S.I. 2015/1649), regs. 1(1), 2(4)

F6 Sum in Reg. 22 table substituted (coming into force in accordance with art. 1(3)(n) of the amending S.I.) by The Social Security Benefits Up-rating Order 2024 (S.I. 2024/242), arts. 1(3)(n), 32(1)(a)

F7 Sum in Reg. 22 table substituted (coming into force in accordance with art. 1(3)(n) of the amending S.I.) by The Social Security Benefits Up-rating Order 2024 (S.I. 2024/242), arts. 1(3)(n), 32(1)(b)