This Order transfers specific statutory powers concerning social security contributions from the Secretary of State to Her Majesty's Treasury, specifically relating to Northern Ireland.

The legislation amends the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999 to ensure that the Treasury has the necessary authority to handle these contributions, thereby integrating certain aspects of Northern Ireland's social security contribution structure more closely with the broader UK framework.

This Statutory Instrument, which applies only to England and Wales, amends the 2013 regulations governing decisions and appeals for Universal Credit, Personal Independence Payment (PIP), Jobseeker's Allowance, and Employment and Support Allowance by inserting a provision that empowers the Secretary of State to extend the duration of any fixed-term award of Personal Independence Payment if deemed necessary to ensure the efficient administration of that benefit.

The Pensions Act 2014 introduces comprehensive reforms to the UK pension system, primarily establishing the new single-tier State Pension, refining rules around State Pension top-ups and deferment options, and making consequential amendments relating to automatic enrolment, financial matters upon divorce, and the administration of pension schemes.

These Statutory Instruments amend regulations governing Universal Credit (UC), Personal Independence Payment (PIP), and Employment and Support Allowance (ESA) to specify that undertaking work, whether paid or voluntary, does not count as a 'relevant change of circumstances' justifying an immediate reassessment of a claimant's limited capability for work or their ability to carry out daily living/mobility activities.

This Statutory Instrument correction notice rectifies typographical errors within The Universal Credit (Transitional Provisions) (Amendment) Regulations 2026 (SI 2026 No. 6), specifically replacing instances of the abbreviated term 'The Secretary' with the full statutory title 'The Secretary of State' in subsections (2), (4), and (6) of the newly inserted regulation 63A concerning transitional provisions.

These Regulations, made under the authority of the Child Maintenance and Other Payments Act 2008, amend the Mesothelioma Lump Sum Payments (Conditions and Amounts) Regulations 2008 by substituting new tables that increase all lump sum payments for individuals diagnosed with diffuse mesothelioma and for their dependants by 3.8 percent, effective from 1st April 2026, applying to cases first diagnosed or claims made on or after this date.

These Regulations bring into force the second tranche of provisions from the Public Authorities (Fraud, Error and Recovery) Act 2025 starting on 1st April 2026, specifically activating sections establishing new powers for investigating and recovering losses from fraud against public authorities outside of tax and social security, introducing criminal offences and administrative penalties for non-benefit payment fraud, and extending relevant Police and Criminal Evidence Act 1984 powers to authorized investigators.

The Pensions (Extension of Automatic Enrolment) Act (Northern Ireland) 2023 amends existing legislation to lower the minimum age for automatic enrolment into workplace pensions from 22 to 18 and removes the lower earnings limit for pension contributions, effectively extending coverage to all eligible employees aged 18 and over, regardless of how much they earn, bringing Northern Ireland's rules into alignment with those in Great Britain.