HMRC has signed the Guardian’s Allowance Up-rating Regulations 2026, a technical instrument made on 12 March and laid on 13 March, to accompany this year’s uprating from 6 April 2026. The Regulations work alongside the Child Benefit and Guardian’s Allowance Up-rating Order 2026, which provides the legal basis for the new rates. (legislation.gov.uk)
From 6 April 2026, Guardian’s Allowance will be £22.95 a week per child, up from £22.10 in 2025/26. HMRC’s deposited schedule confirms the amount, reflecting the 3.8% CPI-led uprating applied to HMRC-administered benefits. (data.parliament.uk)
Guardian’s Allowance remains tax-free, is paid on top of Child Benefit, and is normally paid four‑weekly, with weekly payment available in defined circumstances (for example, for single parents or certain income‑related benefits). It does not count towards the benefit cap and is not affected by the High Income Child Benefit Charge. (gov.uk)
Where there is a live question about either the weekly rate or whether conditions for the altered rate are met, the up-rated amount is withheld until the dispute is determined under section 8 of the Social Security Act 1998 (or Article 9 of the Social Security (Northern Ireland) Order 1998). In practice this preserves payment at the pre‑uprating rate until HMRC, an appeal tribunal or a Commissioner decides the matter. (legislation.gov.uk)
Residency rules are unchanged. Regulation 5 of the Social Security Benefit (Persons Abroad) Regulations 1975 (and the Northern Ireland equivalent) continues to apply so that increases arising from the Up‑rating Order may be restricted where the beneficiary is not ordinarily resident in the UK, subject to any international social security agreements that require uprating. (legislation.gov.uk)
Eligibility is set in primary and guidance material and is not altered by this SI. A claimant must be bringing up someone else’s child and be entitled to Child Benefit. Both parents are usually deceased, though entitlement can arise with one surviving parent in defined circumstances (for example, where the surviving parent is imprisoned for at least two years, detained in hospital by court order, or cannot be traced after reasonable efforts). At least one parent must have been born in the UK, an EEA country or Switzerland, or have met the UK residence condition since age 16. (gov.uk)
Dispute resolution follows HMRC’s established route. Claimants should first ask HMRC to reconsider the decision using form CH24A. If unresolved, an appeal lies to the First‑tier Tribunal (Social Entitlement Chamber) via the SSCS5A process, typically within one calendar month of the Mandatory Reconsideration Notice; parallel arrangements apply in Northern Ireland via the Appeals Service. (gov.uk)
For administrators and advisers, note that the Up‑rating Order sets both Child Benefit and Guardian’s Allowance rates from 6 April 2026; HMRC’s deposited table lists the revised Child Benefit amounts alongside Guardian’s Allowance to support system updates ahead of April payment runs. (legislation.gov.uk)
Corresponding provision applies in Northern Ireland through section 132(1) of the Social Security Administration (Northern Ireland) Act 1992, as flagged in the draft Up‑rating Order. Appeals there are received by the Appeals Service, using the same timetable as Great Britain. (legislation.gov.uk)