http://www.legislation.gov.uk/ukpga/2003/1/section/681IIncome Tax (Earnings and Pensions) Act 2003An Act to restate, with minor changes, certain enactments relating to income tax on employment income, pension income and social security income; and for connected purposes.texttext/xmlenStatute Law Database2026-09-22Expert Participation2026-07-15 Income Tax (Earnings and Pensions) Act 2003s. 452(2)(aa)Finance Act 2013Sch. 23 para. 11Sch. 23 para. 38art. 2Income Tax (Earnings and Pensions) Act 2003s. 114(1)(a)(i)(ii)Finance Act 2026s. 17(2)(b)(5)s. 17(6)-(9)Income Tax (Earnings and Pensions) Act 2003s. 116(1)(a)(b)Finance Act 2026s. 17(3)(b)(5)s. 17(6)-(9)Income Tax (Earnings and Pensions) Act 2003s. 116AFinance Act 2026s. 17(4)(5)s. 17(6)-(9)Income Tax (Earnings and Pensions) Act 2003s. 221AFinance Act 2026s. 22(1)s. 22(2) Part 10Chapter 9681I1A person (“P”) is liable to a charge to income tax for a tax year if—aP is entitled to a winter fuel payment in respect of the qualifying week, andbP’s total income for the tax year exceeds £35,000.2The charge is to be known as the “winter fuel payment charge”.3The amount of the charge is equal to the amount of the winter fuel payment.4But P is not liable for the charge if P is entitled to a relevant benefit on any day in the qualifying week.5The following are “relevant benefits”—aincome support under section 124 of SSCBA 1992 or section 123 of SSCB(NI)A 1992;ban income-based jobseeker’s allowance under section 1 of JSA 1995 or Article 3 of JS(NI)O 1995;cstate pension credit under section 1 of SPCA 2002 or section 1 of SPCA(NI) 2002;dan income-related employment and support allowance under section 1(2)(b) of WRA 2007 or Part 1 of the Welfare Reform Act (Northern Ireland) 2007;euniversal credit under Part 1 of WRA 2012 or Part 2 of the Welfare Reform (Northern Ireland) Order 2015.6In this section—aa “winter fuel payment” means a payment under the Social Fund Winter Fuel Payment Regulations 2025, the Winter Heating Assistance (Pension Age) (Scotland) Regulations 2024 or the Social Fund Winter Fuel Payment Regulations (Northern Ireland) 2025;bthe “qualifying week”, in relation to a tax year, means the week beginning on the third Monday in the September of that tax year.Word in Pt. 10 heading inserted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2026 (c. 11), Sch. 10 paras. 1(2), 5Pt. 10 Ch. 9 inserted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2026 (c. 11), Sch. 10 paras. 1(4), 5