Income Support

Jobseekers Allowance (income-based)

Employment and Support Allowance (income-related)

APPLICABLE AMOUNT

Personal Allowances

Set rates, dependant upon age of claimant and whether s/he is single or one of a couple

Premiums

For certain people with disabilities and certain carers

Housing Costs

Principally for mortgage interest

Guarantee Credit 

APPROPRIATE MINIMUM GUARANTEE

Standard Minimum Guarantee

Set rates, dependent only upon whether the claimant is single or one of a couple.

Additional Amounts

For certain people with disabilities, and certain carers

Housing Costs

Principally for mortgage interest

Housing Benefit

Council Tax Benefit

APPLICABLE AMOUNT

Personal Allowances

Set rates, dependant upon the age of claimant, whether s/he is single or one of a couple and whether there are dependant children and, if so, their ages

Premiums

For certain people with disabilities, certain carers, and for families and disabled children

Child Tax Credit 

MAXIMUM TAX CREDITS

Family and Child Elements

Set rates depending on number and ages of dependant children

Disabled Child Element

For certain children with disabilities

Severely Disabled Child Element

For certain children with disabilities

Working Tax Credit 

MAXIMUM TAX CREDITS

Basic, Second Adult and Lone Parent Elements

For all claims, certain couples and lone parents

Additional Elements

For people working at least 30 hours per week and certain people with disabilities