The qualifying dates and payment dates for the £300 Cost of Living Payment for low income benefits and tax credits were added to the Cost of Living Payments guidance on 20 September 20231. The payment was the fourth of five made to people on certain benefits and tax credits between 2022 and 2024, following payments of £326, £324 and £3011.
For Universal Credit claimants, eligibility for the £300 payment depended on being entitled to a payment of Universal Credit for an assessment period that ended between 18 August 2023 and 17 September 2023. Most payments were made between 31 October and 19 November 20231.
For people on income-based Jobseeker's Allowance, income-based Employment and Support Allowance, Income Support or Pension Credit, eligibility depended on entitlement to a payment of the benefit for any day in the period 18 August 2023 to 17 September 2023, with most payments made between 31 October and 19 November 20231. For tax credits, claimants needed to have received a payment of tax credits in respect of any day in the same period, with most payments made between 10 November and 19 November 20231.
The guidance states that people did not need to apply, and that eligible claimants were paid automatically in the same way as their benefit or tax credits1. It also states that the payments were not taxable and did not affect the benefits or tax credits received, and that anyone paid a Cost of Living Payment who was later found not to have been eligible may have to pay it back1.
"Added the qualifying dates and payment dates for the £300 Cost of Living Payment for low income benefits and tax credits."
The same page records that the £299 payment, the final one in the series, had qualifying dates of 13 November 2023 to 12 December 2023 and was paid between 6 February and 22 February 2024 for most people on low income benefits, and between 16 February and 22 February 2024 for most people on tax credits1. A note added on 6 May 2025 states that the Department for Work and Pensions is not planning to make any more Cost of Living Payments1.
Why it matters for households
The £300 payment was one of five low income Cost of Living Payments made between 2022 and 2024, worth £326, £324, £301, £300 and £299, and households could have been entitled to all five if they met the qualifying conditions on each set of dates1. Eligibility was assessed against fixed qualifying periods rather than by application, so a change in circumstances such as earnings, savings or a nil award in the relevant assessment period could affect entitlement1. People who were only getting New Style ESA, contributory ESA or New Style JSA did not get a payment1. Separate Disability Cost of Living Payments of £150 were made to people on certain disability benefits, and a Pensioner Cost of Living Payment of £150 or £300 was paid alongside Winter Fuel Payment for winter 2022 to 2023 and winter 2023 to 20241.
What happens next
The guidance states that most people should have received their Cost of Living Payment, and that anyone who thinks they were eligible but cannot see the payment in their bank, building society or credit union account should contact the office that pays their qualifying benefit or tax credits1. It also states that DWP is not planning to make any more Cost of Living Payments1.
Sources1 cited
- Cost of Living Payments - GOV.UK mygov.scot


Turn2usFree benefits calculator and grants search from a charity
Citizens AdviceFree advice on money, consumer and legal problems in England and Wales
GOV.UKOfficial information on tax, benefits and government services
MoneyHelperFree, impartial money and pensions guidance, set up by government