HM Revenue and Customs has made the Guardian’s Allowance Up-rating Regulations 2026 to set out how this April’s increase to guardian’s allowance is applied in practice. The regulations work alongside the Child Benefit and Guardian’s Allowance Up-rating Order 2026, which implements the annual increase from Monday 6 April 2026. (legislation.gov.uk)
The Treasury confirmed that for 2026–27 the up-rating is based on September-to-September CPI of 3.8%, rounded to the nearest five pence. From 6 April 2026, child benefit rises to £27.05 a week for the eldest eligible child and £17.90 for subsequent children; guardian’s allowance increases to £22.95 a week. These figures were announced in a Written Ministerial Statement on 26 November 2025 and are set in the 2026 Order. (legislation.gov.uk)
Regulation 2 addresses cases where there is a live question about rate or entitlement at the point of up-rating. In those circumstances, the instrument suspends the up-rated amount until the question is determined via the established decision-and-appeal route under section 8 of the Social Security Act 1998 in Great Britain, or the equivalent Article 9 procedure in Northern Ireland. In practice, HMRC maintains payment at the pre–6 April 2026 rate until a decision, appeal tribunal outcome or Commissioner’s decision is issued. (legislation.gov.uk)
For claimants outside the UK, Regulation 3 applies the long‑standing ‘persons abroad’ rules to any additional amount created by the 2026 up‑rating. Where a person is not ordinarily resident in the UK immediately before the uprating date, the increase ordinarily does not apply until residency is re‑established, mirroring Regulation 5 of the Social Security Benefit (Persons Abroad) Regulations 1975 and the corresponding Northern Ireland rules. (legislation.gov.uk)
The instrument is expressly consequential on the annual up‑rating exercise made under section 150 of the Social Security Administration Act 1992 (and section 132 of the Northern Ireland Act). It does not rewrite eligibility; it governs timing and payability when entitlement is disputed or the beneficiary is abroad. The Government Actuary’s report to Parliament confirms that guardian’s allowance is uprated by separate Treasury legislation alongside other annual benefit measures. (gov.uk)
For caseworkers and advisers, the operational takeaway is straightforward: where HMRC is reconsidering a guardian’s allowance award on or after 6 April 2026, payments will usually continue at the pre‑uprating level until the formal section 8 decision is made. If the claimant appeals, the held position persists until an appeal tribunal or, where relevant, a Commissioner determines the matter. Advisers should ensure decision notices reference the correct statutory route. (legislation.gov.uk)
Households commonly receive child benefit alongside guardian’s allowance. While both benefits are uprated from the same date, each follows its own legal instrument. Organisations updating benefits calculators or payroll interfaces should implement the child benefit and guardian’s allowance rates set by the 2026 Order while recognising that these regulations gate when the increased guardian’s allowance is actually paid in disputed cases. (legislation.gov.uk)
HMRC states in the Explanatory Memorandum to the 2026 Order that the CPI measure used is September 2024 to September 2025, with rounding to the nearest five pence. That context explains the precise weekly figures seen this year and provides the basis for forecasting in-year entitlements and budgeting for local welfare support schemes. (legislation.gov.uk)
The regulations were signed by two of the Commissioners for His Majesty’s Revenue and Customs and come into force on 6 April 2026. For practitioners, the immediate task is to check April award letters: where no dispute exists and the claimant is ordinarily resident in the UK, the uprated guardian’s allowance should flow automatically under the 2026 Order; where a dispute or residency issue applies, these regulations explain why the pre‑uprating rate may still appear on statements pending resolution. (legislation.gov.uk)