HM Treasury has set the 2026–27 rates for Child Benefit and Guardian’s Allowance under section 150 of the Social Security Administration Act 1992. From Monday 6 April 2026 the weekly Child Benefit rates are £27.05 for the eldest or only child and £17.90 for each additional child, with Guardian’s Allowance at £22.95 a week. The Order also makes corresponding provision for Northern Ireland. (legislation.gov.uk)
Parliament cleared the instrument via the affirmative procedure. It was laid on 12 January 2026, considered in the House of Lords Grand Committee on 25 February, approved by the Lords on 2 March, and debated in the Commons on 10 February. The coming‑into‑force date is 6 April 2026. (statutoryinstruments.parliament.uk)
The change represents a 3.8% uprating for 2026–27. In cash terms, the eldest/only child rate rises by £1.00 a week and the ‘other children’ rate by £0.65; Guardian’s Allowance increases by £0.85. These figures reflect the Treasury’s review of the general level of prices required by section 150. (data.parliament.uk)
Legally, the Order amends regulation 2(1) of the Child Benefit (Rates) Regulations 2006 (SI 2006/965) to set the new Child Benefit amounts, and updates paragraph 5 of Part 3 of Schedule 4 to the Social Security Contributions and Benefits Acts 1992 for Great Britain and Northern Ireland to set the Guardian’s Allowance rate. (legislation.gov.uk)
Most claimants are paid Child Benefit every four weeks, with weekly payment available for single parents or where certain other benefits are received. Because 6 April 2026 is Easter Monday (a bank holiday in England, Wales and Northern Ireland), payments due that day are usually made on the preceding working day. (gov.uk)
For planning purposes, a household with two eligible children will receive £44.95 per week (£27.05 + £17.90), equivalent to about £179.80 on a four‑weekly cycle or £2,337.40 a year if received for the full year. These amounts are before any High Income Child Benefit Charge that may apply under separate legislation. (gov.uk)
Guardian’s Allowance is payable alongside Child Benefit to a person bringing up someone else’s child where both parents have died, or in limited circumstances where one parent has died and the other is, for example, missing or imprisoned for at least two years. Eligibility criteria are unchanged by this Order. (gov.uk)
Consistent with section 150(8) of the Social Security Administration Act 1992, a report from the Government Actuary on the likely effect of the Guardian’s Allowance uprating on the National Insurance Fund was laid before Parliament with the draft Order. The Government Actuary’s published material confirms scrutiny of the 2026–27 uprating package. (legislation.gov.uk)
The Explanatory Note confirms no full impact assessment was produced, with no material impact identified for the private, voluntary or public sectors. The Order takes effect on 6 April 2026, the first Monday of the 2026–27 tax year. (legislation.gov.uk)