| Benefit to which increase applies (1)(1) | Increase for qualifying child (2) | Increase for adult dependant (3) | ||
|---|---|---|---|---|
| £ | £ | |||
| 1A. | Short-term incapacity benefit(2)— | |||
| (a) | where the beneficiary is under pensionable age; | 11.35 | 39.40 | |
| (b) | where the beneficiary is over pensionable age. | 11.35 | 48.65 | |
| 2. | Long-term incapacity benefit. | 11.35 | 50.55 | |
| 3. | Maternity allowance. | — | 39.40 | |
| 4. | Widowed mother’s allowance. | 11.35 | — | |
| 4A. | Widowed parent’s allowance(3). | 11.35 | — | |
| 5. | Category A or B retirement pension. | 11.35 | 54.35 | |
| 6. | Category C retirement pension. | 11.35 | 32.50 | |
| 8. | Severe disablement allowance. | 11.35 | 30.40 | |
| 9. | Carer’s allowance. | 11.35 | 30.20 | |
The entries relating to widowed mother’s allowance and widowed parent’s allowance in column (1) and the increase for a qualifying child in column (2) were repealed by section 60 of, and Schedule 6 to, the Tax Credits Act. Articles 3 and 4 of S.I. 2003/938 save the repealed provisions in certain circumstances.
Paragraph 1 was repealed by section 41(5) of, and Schedule 3 to, the 1995 Act. Paragraph 1A was inserted, and paragraph 2 substituted, by section 2(6) of the 1994 Act.
Paragraph 4A was inserted by paragraph 14 of Schedule 8 to the 1999 Act.