Winter Fuel Payment 2026/27: when it is paid, how much, and the income threshold
Winter Fuel Payment 2026/27: £100 to £300 if born on or before 27 June 1960, paid in November or December 2026. HMRC takes it back if income is over £35,000.
Payment dates, the letter, and what to do if you are not paid
- The letter: sent in October or November 2026 if you are eligible. GOV.UK says it tells you how much you will get and which bank account it will be paid into; nidirect says the Northern Ireland letter also gives an estimated date for the payment. A letter from HMRC about your tax code is a different thing: that is how the £35,000 charge is collected (see below).
- Payment: most people are paid automatically in November or December 2026, usually into the account your State Pension or benefits go into.
- Not paid by 27 January 2027? Contact the Winter Fuel Payment Centre on 0800 731 0160 (Relay UK: 18001 then 0800 731 0160), Monday to Friday 8am to 6pm.
- Claiming: most people do not need to. If you do, GOV.UK says by post from 21 September 2026 or by phone from 19 October 2026. The deadline to claim for winter 2026 to 2027 is 31 March 2027, which matches the rule in regulation 4(5) of SI 2025/969 (a claim must be made by 31 March after the qualifying week).
- Scotland: Social Security Scotland says Pension Age Winter Heating Payment letters are sent from November 2026 and payments start from November 2026 and continue through the winter. If you have not been paid by the start of March 2027, contact Social Security Scotland (mygov.scot).
- Disagree with a decision? Ask for a mandatory reconsideration.
- Report changes such as moving house or into a care home straight away; you may have to repay an overpayment.
- Other winter help: the Warm Home Discount, Cold Weather Payments and the Scottish Winter Heating Payment are covered in help with energy bills this winter.
Sources: GOV.UK: when you'll get paid, how to claim, nidirect. GOV.UK warns of scam calls, emails and texts that ask for bank details; nidirect says you will not be sent a text or email asking for them.
Check your 2026/27 payment
Enter your details and press Check.
The tool follows the GOV.UK and mygov.scot amount tables. It does not cover hospital stays, prison, or immigration conditions, which can stop a payment. For an income check from HMRC itself use HMRC's checker.
Who gets it in winter 2026 to 2027
You can get a Winter Fuel Payment if you were born on or before 27 June 1960 and usually live in England, Wales or Northern Ireland. Everything is judged on the qualifying week, 21 to 27 September 2026 (GOV.UK eligibility). The rule in law is that you have reached State Pension age in or before the qualifying week, which is the week beginning on the third Monday in September (SI 2025/969, regulations 1 and 2). To see when you reached or will reach State Pension age, use the State Pension age calculator.
GOV.UK says you are not eligible if you:
- usually live outside England, Wales or Northern Ireland, or were only visiting during the qualifying week;
- were in hospital getting free treatment for the whole qualifying week and the year before it;
- were in prison for the whole qualifying week;
- need permission to enter the UK and your leave says you cannot claim public funds;
- live in a care home, have done since 29 June 2026 or earlier, and get Universal Credit, Pension Credit or income-related ESA.
Most people are paid automatically. You only need to claim if you get none of the benefits GOV.UK lists (State Pension, Pension Credit, Universal Credit, Attendance Allowance, PIP, Carer's Allowance, DLA and others) and either you have not had a Winter Fuel Payment before or you have deferred your State Pension since your last one (GOV.UK: check if you need to claim).
How much you get
England, Wales and Northern Ireland, winter 2026 to 2027. "Under 80" means born between 28 September 1946 and 27 June 1960; "80 or over" means born before 28 September 1946 (GOV.UK: how much you'll get; the same amounts are in regulation 3 of SI 2025/969 and of the Northern Ireland Regulations, SR 2025/142).
| Your situation in the qualifying week | You under 80 | You 80 or over |
|---|---|---|
| Live alone, or no one you live with is eligible | £200 | £300 |
| Live with someone eligible who is under 80, no qualifying benefits | £100 | £200 |
| Live with someone eligible who is 80 or over, no qualifying benefits | £100 | £150 |
| You get Pension Credit, Universal Credit or income-related ESA (not a joint claim) | £200 | £300 |
| Joint claim with your partner: one payment for the couple ("80 or over" if either of you is) | £200 | £300 |
| Care home from 29 June 2026 or earlier, through the qualifying week (and not on those benefits) | £100 | £150 |
The care-home rate applies only if you were in residential care throughout the qualifying week and the 12 weeks ending immediately before it (SI 2025/969 reg 1(4)(a)), which for this winter means from 29 June 2026 or earlier. If you moved in later, you get the rate for your ordinary situation in the rows above.
The payment does not affect your other benefits, and it is not itself taxable income: HMRC's policy paper says the winter payments "are not being made taxable"; what applies instead is a separate charge equal to the payment.
The £35,000 threshold: when HMRC takes it back
Since winter 2025 the payment goes to everyone who qualifies, and a tax charge then recovers it from people with higher incomes. Under ITEPA 2003 s.681I (inserted by Finance Act 2026 s.57 and Sch 10), you are liable to the winter fuel payment charge for a tax year if you are entitled to a winter payment for that year's qualifying week and your total income for the tax year exceeds £35,000. The charge equals the whole payment. For winter 2026 to 2027 the qualifying week falls in September 2026, so the test is your total income for the 2026/27 tax year (6 April 2026 to 5 April 2027).
- Exactly £35,000 is not over. The test is "exceeds". Above it there is no taper: HMRC's example is income of £36,000 and a £200 payment, all recovered (PAYE14020).
- It is your income, not the household's. GOV.UK says your partner's income does not count, so one partner can be charged while the other keeps their payment.
- What "total income" means. HMRC uses total income as defined in Income Tax Act 2007 s.23: the sum of the income you are charged to income tax on (Step 1), before reliefs and before the Personal Allowance (£12,570 for 2026/27). That takes in the State Pension, workplace and personal pensions, earnings, self-employed profits, rental profits and taxable savings interest and dividends. Income exempt from income tax, such as interest inside an ISA, is not charged to tax and so is not part of it. GOV.UK's own wording is "the total amount of income you expect to receive in the tax year before any deductions".
- The State Pension counts. The full new State Pension for 2026/27 is £241.30 a week, £12,547.60 a year, which leaves £22,452.40 of other taxable income before you pass £35,000. See is the State Pension taxable?
- Benefit exemption. You are not liable, whatever your income, if you are entitled to income support, income-based JSA, Pension Credit, income-related ESA or Universal Credit on any day in the qualifying week (s.681I(4) and (5)). See the Pension Credit guide if you might qualify.
- The threshold can change. The Treasury can substitute a different figure by order, effective for tax years after the order is made (s.681J). The text of s.681I on legislation.gov.uk, read on 28 October 2026, still says £35,000.
How HMRC recovers it: tax code or Self Assessment
- PAYE (tax code). If you are not in Self Assessment and have a PAYE source such as a workplace pension, HMRC adjusts your tax code and contacts you by email or post; more tax comes off your wages or pension. If it cannot collect the full amount in the year it sends a tax calculation letter (GOV.UK). Read a changed code with the tax code explainer.
- Two winters at once. GOV.UK's example: if HMRC is already collecting your 2025 payment, your code changes in January 2027 to start collecting the 2026 payment as well, roughly £30 to £33 more tax a month if both payments are £200. Unless you opt out, the code changes again in April 2027 to carry on collecting the 2026 payment and start collecting the 2027 one in advance. This is the current GOV.UK guidance and the one to plan on. HMRC's earlier policy paper (November 2025) described a different timing: about £17 a month in 2026/27 for a £200 payment and about £33 a month only in 2027/28. GOV.UK's later text moves the start of the double collection to January 2027.
- Self Assessment. You must include the payment on your return for each year you get it. Online, HMRC usually fills it in as the "Winter Fuel Payment charge"; check it is there and add it if not. Nobody has to register for Self Assessment just because of the charge, and HMRC does not automatically add the charge to the tax code of someone in Self Assessment (PAYE14020).
- Making Tax Digital for Income Tax. GOV.UK says you cannot pay it back through your software; HMRC writes after you submit your return with the amount and how to pay. Wait for that letter.
- You cannot hand it back yourself. nidirect says "You cannot return it yourself", and GOV.UK carried the same sentence in its version archived on 3 September 2026; the current GOV.UK guide no longer does. If someone who has died had received it with income over £35,000, it is usually settled through their estate.
Opting out
England, Wales and Northern Ireland: the 2026/27 window has closed. GOV.UK now says you can no longer opt out for 2026 to 2027, and that opting out for 2027 to 2028 is available from 21 December 2026 (GOV.UK opt out). The 2026/27 deadlines were 11:59pm on 20 September 2026 through Manage your State Pension or the online form, and 6pm on 18 September 2026 by phone (GOV.UK as archived on 3 September 2026). Opting out only stops the payment arriving; it is not a saving if your income is over £35,000, because the charge takes the same amount back. If you opted out and want to opt back in, contact the Winter Fuel Payment Centre before 31 March 2027 to be paid for this winter.
Scotland works differently: you opt out by phoning Social Security Scotland. If you opt out after a decision has been made, you are still paid for the current winter, but you can cancel the award by returning the full payment. Opt-in for the current winter runs until 31 March (mygov.scot).
Scotland: Pension Age Winter Heating Payment
You cannot get a Winter Fuel Payment if you live in Scotland. Social Security Scotland pays the Pension Age Winter Heating Payment instead (see all Scottish benefits for 2026/27). For winter 2026 to 2027 the qualifying week is the same, Monday 21 to Sunday 27 September 2026; you must have been born on or before 27 June 1960 and have lived in Scotland on at least the last day of that week (mygov.scot eligibility). The Scottish amounts are different. They are the figures substituted into regulation 10 of the Scottish Regulations by SSI 2026/170, regulation 15(3), and match mygov.scot:
| Situation (Scotland) | You under 80 | You 80 or over |
|---|---|---|
| Live alone, or no one you live with is eligible | £211.15 | £316.70 |
| Live with someone eligible who is under 80, no qualifying benefits | £105.55 | £211.15 |
| Live with someone eligible who is 80 or over, no qualifying benefits | £105.55 | £158.35 |
| You get a qualifying benefit on your own | £211.15 | £316.70 |
| Joint benefit award: one payment for the couple ("80 or over" if either of you is) | £211.15 | £316.70 |
| Residential care since before 29 June 2026 | £105.55 | £158.35 |
Source: mygov.scot, how much you might be paid. The qualifying benefits in Scotland are Pension Credit, Universal Credit, income-based JSA, income-related ESA and Income Support. The same £35,000 charge applies: mygov.scot says HMRC will take it back by changing your tax code for the 2027 to 2028 tax year or adding it to your 2026 to 2027 Self Assessment return. If you pay Scottish income tax, HMRC uses Scottish rates to work out the code adjustment, but the charge is still the full payment (PAYE14020). Payments start from November 2026 and continue through the winter; letters are being sent from November 2026. If you have not been paid by the start of March 2027, contact Social Security Scotland.
Not yet published when we checked on 9 November 2026: mygov.scot said applications for winter 2026 to 2027 (for the few people who must apply, such as those who deferred their State Pension) were not open yet, and it had not published the 2026/27 application deadline. We have not carried over last winter's date. Social Security Scotland says your letter comes before the payment, and the payment reference on your bank statement includes "PAWHP" (mygov.scot: when you'll be paid).
Northern Ireland and living abroad
Northern Ireland has its own Regulations (SR 2025/142) with the same amounts as England and Wales. nidirect says the eligibility rules are the same, that the qualifying week was 21 to 27 September 2026, that letters arrive in October or November, and that the £35,000 recovery and the opt-out dates apply in the same way (nidirect).
Living abroad. The current rules pay only people who are ordinarily resident in England or Wales (SI 2025/969 reg 2), Northern Ireland (SR 2025/142 reg 2) or Scotland (SSI 2024/351 reg 8) during the qualifying week. GOV.UK lists usually living outside England, Wales or Northern Ireland, or only visiting during the qualifying week, as reasons you are not eligible. The current GOV.UK guide has no list of qualifying EEA or Swiss countries. nidirect lists moving abroad as a change of circumstances to report straight away.
Frequently asked questions
Who gets the Winter Fuel Payment for winter 2026 to 2027?
Anyone born on or before 27 June 1960 who usually lives in England, Wales or Northern Ireland, judged on the qualifying week of 21 to 27 September 2026. In Scotland the equivalent is the Pension Age Winter Heating Payment from Social Security Scotland, with the same birth-date cut-off.
How much is the Winter Fuel Payment in 2026/27?
Between £100 and £300 in England, Wales and Northern Ireland. Living alone it is £200, or £300 if you were born before 28 September 1946. It is less if you live with someone else who is eligible. In Scotland the amounts run from £105.55 to £316.70.
What is the income threshold for the Winter Fuel Payment?
£35,000 of your own total income for the 2026/27 tax year. If it is over £35,000, HMRC recovers the full payment through your tax code or Self Assessment. Your partner's income does not count, and there is no taper. If you get Pension Credit, Universal Credit or another qualifying benefit in the qualifying week, nothing is recovered.
Does the State Pension count towards the £35,000?
Yes. Total income is all the income you are charged to income tax on, before the Personal Allowance, and the State Pension is taxable income. The full new State Pension for 2026/27 is £12,547.60 a year, so other taxable income of more than £22,452.40 on top of a full new State Pension would take you over the threshold.
Can I still opt out of the 2026/27 Winter Fuel Payment?
No. GOV.UK says you can no longer opt out for 2026 to 2027; opting out for 2027 to 2028 is available from 21 December 2026. If you did not opt out and your income is over £35,000, you receive the payment and HMRC takes it back. nidirect adds that you cannot return it yourself.
When will the 2026/27 Winter Fuel Payment be paid?
Most people are paid automatically in November or December 2026, after a letter in October or November. If you have had no letter or payment by 27 January 2027, contact the Winter Fuel Payment Centre. The deadline to claim for winter 2026 to 2027 is 31 March 2027.
Can I get the Winter Fuel Payment if I live abroad?
Not under the current rules. The 2025 Regulations require you to be ordinarily resident in England or Wales (or Northern Ireland, under its own Regulations) in the qualifying week, and GOV.UK lists usually living outside England, Wales or Northern Ireland as a reason you are not eligible.