Guardian's Allowance 2026-27 - Rates, Eligibility and How to Claim

These rates are for 2026-27 (April 2026 uprating, +3.8%). Guardian's Allowance is paid on top of Child Benefit - you must also be claiming Child Benefit for the child.

What Is Guardian's Allowance?

Guardian's Allowance is a tax-free benefit paid to people who are bringing up a child whose parents have died. In some limited circumstances, it is also paid when only one parent has died.

It is not related to being a legal guardian - it is for anyone who has taken on the care of the child and is claiming Child Benefit for them. The allowance reflects the additional financial responsibility of caring for an orphaned child.

Eligibility

You can claim Guardian's Allowance if:

• - Both parents have died, OR
• - One parent has died and the other is: missing and presumed dead, imprisoned for 2 or more years, detained in hospital by court order, or divorced and not the one you are claiming for
• - At least one parent had a connection to the UK (British citizen, lived in UK for substantial period, or received UK benefits)
• - You are already claiming Child Benefit for the child

Tax Treatment and Benefits Interaction

• ✓ Tax-free: Guardian's Allowance is not taxable income
• ✓ Does not reduce Universal Credit: treated as non-dependant income
• ✓ Does not reduce Income Support or legacy benefits
• ✓ Does not count towards the benefit cap
• ✗ Does count for Housing Benefit: treated as income

How to Claim

Claim using form BG1, available to download from gov.uk or by calling HMRC on 0300 200 3100. Send the completed form to the HMRC Child Benefit Office (BX9 1GR).

You will need to include evidence of the parent(s)' death (death certificate), and in some cases evidence that the other parent cannot be found or is imprisoned.

Claim as soon as possible - Guardian's Allowance can be backdated for up to 3 months, just like Child Benefit.

When Guardian's Allowance Stops

Guardian's Allowance stops at the same age as Child Benefit - when the child turns 16, or 19 if in approved education or training. It also stops if the surviving parent returns and takes over the child's care.