The Income-related Benefits (Subsidy to Authorities) Amendment Order 2025

This Order, made by the Secretary of State with the consent of the Treasury, amends the Income-related Benefits (Subsidy to Authorities) Order 1998 to revise how housing benefit subsidy is calculated and paid to local authorities in England, Wales, and Scotland.

Key changes include updating the Housing Benefit Assurance Process deadline, allowing local authorities flexibility in limiting deductions for historic overpayments, substituting the schedules detailing administration subsidy sums for the 2024-2025 relevant year, adjusting incentive payments for verification schemes, and setting specific deduction figures for Welsh authorities for the 2025/2026 relevant year.

Arguments For

  • The Order updates key deadlines and references for the Housing Benefit Assurance Process (HBAP), ensuring administrative procedures align with current timelines.

  • It introduces flexibility in recovering overpayments from subsidy payments for earlier years, allowing authorities to limit deductions if appropriate, potentially easing local authority financial management.

  • The Order updates the subsidy calculation amounts for the 2024-2025 relevant year by substituting Schedule 1, reflecting current funding needs or administrative structures.

  • It revises additional subsidy amounts related to the Verify Earnings and Pension Alerts Service (VEPS) and the Housing Benefit Award Accuracy Initiative (HBAAI), incentivizing greater accuracy in benefit awards.

  • Specific amendments for authorities in Wales update the rent rebate limitation deduction figures for the 2025/2026 relevant year, reflecting changes in Welsh housing financial planning.

Arguments Against

  • Frequent amendments to subsidy orders, requiring substitution of schedules and updates to circular references, may increase administrative overhead and complexity for local authorities tracking compliance.

  • Adjusting the limit on deductions for historical overpayments could potentially reduce the recovery rate of improper payments, affecting the overall accuracy of the benefits system, depending on how 'appropriate' is interpreted.

  • The document relies on external circulars (e.g., HB S8/2024, HB A5/2024) for defining key subsidy elements, necessitating reference to multiple documents to fully understand the financial implications.

  • The changes to Welsh housing subsidy calculations (Article 8) involve varying the rebate proportion figure and establishing new 'O' and 'P' values, which may cause disruption or require recalculation for the 2025/2026 year in Wales.

The Secretary of State makes this Order in exercise of the powers conferred by sections 140B(1), (3), (4) and (4A), 140C(1), (1A), (2), (3) and (4), 140F(2) and 189(1), (4), (6) and (7) of the Social Security Administration Act 1992.

In accordance with section 189(8) of that Act, the Secretary of State has obtained the consent of the Treasury.

In accordance with section 176(1)(b) of that Act, the Secretary of State has consulted with organisations appearing to the Secretary of State to be representative of the authorities concerned.

  1. Citation, commencement and extent

(1) This Order may be cited as the Income-related Benefits (Subsidy to Authorities) Amendment Order 2025 and comes into force on 4th November 2025.

(2) This Order extends to England and Wales and Scotland.

  1. Amendment of the Income-related Benefits (Subsidy to Authorities) Order 1998 and application of amendments

(1) The Income-related Benefits (Subsidy to Authorities) Order 1998 is amended in accordance with articles 3 to 8.

(2) Articles 3, 5, 6 and 7 and the Schedule apply for the purpose of determining subsidy payable for the relevant year beginning on 1st April 2024.

(3) Article 8 applies for the purpose of determining subsidy payable for the relevant year beginning on 1st April 2025.

  1. Housing Benefit Assurance Process

In article 2 (interpretation of Parts 2 and 4), in the definition of “HBAP”, for “1st April 2024” substitute “28th April 2025”.

  1. Deductions to be made in calculating subsidy: overpayment

In article 19 (deductions to be made in calculating subsidy)—

(a) in paragraph (1), for “paragraph (4)” substitute “paragraphs (3A), (3B) and (4)”;

(b) after paragraph (3) insert—

“(3A) Paragraph (3B) applies for the purpose of determining the amount of subsidy payable for a relevant year beginning on or after 1st April 2024.

(3B) Where an overpayment of a type specified in any of sub-paragraphs (e) to (g) of paragraph (1) was made in any earlier relevant year, the amount deducted for that overpayment under article 11(2)(b) may, where the authority considers it appropriate, be limited to the amount of subsidy calculated in accordance with article 13(b) which is attributable to that overpayment.

(3C) In paragraph (3B), “earlier relevant year” means a relevant year earlier than that in which the deduction takes place.”.

  1. The amount of an authority’s subsidy

For Schedule 1 (sums to be used in the calculation of subsidy) substitute the Schedule 1 set out in the Schedule to this Order.

  1. Additional amount of subsidy: Verify Earnings and Pension Alerts Service

In Schedule 1ZB (additional amount of subsidy: Verify Earnings and Pension Alerts Service), in paragraph 2 (additional amount: relevant year beginning with 1st April 2024)—

(a) for “is the amount” substitute “is the sum of the amounts”;

(b) at the end insert “and in the Housing Benefit Circular HB S8/2024 first published by the Department for Work and Pensions on 20th December 2024”.

  1. Additional amount of subsidy: Housing Benefit Award Accuracy Initiative

In Schedule 1ZC (additional amount of subsidy: Housing Benefit Award Accuracy Initiative)—

(a) in paragraph 1 (interpretation), in the definition of “HBAAI”, for “Housing Benefit Circular HB A4/2023” to the end of that definition substitute “Housing Benefit Circular HB A5/2024 first published by the Department for Work and Pensions on 23rd April 2024”;

(b) in paragraph 2 (additional amount: relevant year beginning on 1st April 2023)—

(i) in the heading, for “1st April 2023” substitute “1st April 2024”;

(ii) for “1st April 2023” substitute “1st April 2024”;

(iii) for “Housing Benefit Circular” to the end substitute “Housing Benefit Circular HB S5/2024 first published by the Department for Work and Pensions on 23rd April 2024”.

  1. Rent rebate deductions from the subsidy of an authority in Wales

In Schedule 4A (rent rebate limitation deductions (Housing Revenue Account dwellings): authorities in Wales)—

(a) in paragraph 3(2), for “1st April 2024 is 0.397” substitute “1st April 2025 is 0.369”;

(b) for paragraph 4, but not including the heading, substitute—

“4. The amounts for the relevant year beginning on 1st April 2025 for the purposes of paragraph 2 are as follows—

| Local authority | (1) Specified amount “O” (£) | (2) Guideline rent increase “P” (£) | | :--- | :--- | :--- | | Caerphilly County Borough Council | 121.35 | 3.58 | | Cardiff City Council | 136.94 | 3.78 | | Carmarthenshire County Council | 120.50 | 3.41 | | Denbighshire County Council | 121.63 | 3.18 | | Flintshire County Council | 127.12 | 5.04 | | Isle of Anglesey County Council | 122.29 | 4.96 | | Pembrokeshire County Council | 123.35 | 4.51 | | Powys County Council | 124.51 | 3.83 | | Swansea City Council | 122.24 | 3.01 | | Vale of Glamorgan Council | 135.42 | 5.18 | | Wrexham County Borough Council | 125.17 | 3.64”.

Schedule Substitution of Schedule 1 to the Income-related Benefits (Subsidy to Authorities) Order 1998

Article 5

Schedule 1 Sums to be used in the calculation of subsidy

Relevant Year 2024-2025

England

... [List of local authorities and their Administration subsidy (£)] ...

Wales

... [List of local authorities and their Administration subsidy (£)] ...

Scotland

... [List of local authorities and their Administration subsidy (£)] ...

Explanatory Note

This Order amends the Income-related Benefits (Subsidy to Authorities) Order 1998 (“the 1998 Order”) which provides for the calculation and payment of housing benefit subsidy to local authorities in England, Wales and Scotland which administer housing benefit. Sections 140C(4) and 140F(2) of the Social Security Administration Act 1992 (c. 5) authorise the making, revocation or varying of an Order before, during or after the year to which it relates.

Article 3 updates the definition of “HBAP” in article 2 of the 1998 Order to refer to the appropriate version of the Housing Benefit Assurance Process, published on 28th April 2025.

Article 4 provides that the local authority may, in calculating subsidy for the relevant year, limit the amount of deductions for overpayments made in any earlier relevant years to the amount of subsidy local authorities received in respect of those overpayments.

Article 5 and the Schedule substitute Schedule 1 to the 1998 Order, which prescribes the sums used in the calculation of subsidy for the year beginning 1st April 2024.

Article 6 amends Schedule 1ZB to the 1998 Order which prescribes a system for the making of additional payments of subsidy to authorities administering alerts relating to the earnings and pension entitlement of claimants for housing benefit. The amendment provides that the additional amount of subsidy relating to those alerts for the year beginning on 1st April 2024 includes the amounts specified in the Housing Benefit Circular published on 20th December 2024.

Article 7 amends Schedule 1ZC to the 1998 Order which prescribes a system for the making of additional payments of subsidy to authorities verifying the accuracy of information held in respect of the household, income and capital, and general financial circumstances of claimants for housing benefit. The amendment to paragraph 1 of that Schedule updates the definition of “HBAAI” to refer to the most recent version of the Housing Benefit Award Accuracy Initiative, published on 23rd April 2024. The amendments to paragraph 2 of that Schedule update the Schedule to refer to the additional amounts of subsidy payable for the year beginning on 1st April 2024. The amounts were notified by the Secretary of State to local authorities on 23rd April 2024.

Article 8 amends Schedule 4A to the 1998 Order, both to update the rebate proportion figure for 2025/2026 to 0.369 and to set out revised specified amounts “O” and guideline rent increases “P” used when calculating deductions from subsidy under paragraph 2 of Schedule 4A. The amendments to Schedule 4A have effect for the purposes of determining subsidy payable for the year beginning on 1st April 2025 for authorities in Wales.

Hard copies of the circulars referenced in this Order are available by writing to the Department for Work and Pensions, Local Authority Partnership, Engagement and Delivery Division, Peel Park Phase 2, First Floor Blue Zone, Brunel Way, Blackpool, Lancashire FY4 5ES or by emailing [email protected].

A full impact assessment has not been produced for this instrument as no, or no significant, impact on the private, voluntary or public sector is foreseen.