£299 Cost of Living Payment qualifying and payment dates added

The qualifying dates and payment dates for the £299 Cost of Living Payment for low income benefits and tax credits were added to the government's Cost of Living Payments guidance on 13 December 2023¹. The £299 payment was the last of five payments made to people on means-tested benefits and tax credits between 2022 and 2024¹.

For Universal Credit claimants, eligibility for the £299 payment depended on being entitled to a Universal Credit payment for an assessment period ending between 13 November and 12 December 2023. For income-based Jobseeker's Allowance, income-related Employment and Support Allowance, Income Support and Pension Credit, eligibility depended on entitlement to a payment of the benefit for any day in the same period. Tax credit claimants needed to have received a payment of tax credits in respect of any day in that period¹.

Payment dates differed by benefit. Most Universal Credit, income-based JSA, income-based ESA, Income Support and Pension Credit claimants were paid between 6 February and 22 February 2024. Most tax credit claimants were paid between 16 February and 22 February 2024¹.

The qualifying benefits and tax credits for the £299 payment were income-based Jobseeker's Allowance, income-related Employment and Support Allowance, Income Support, Pension Credit, Universal Credit, Child Tax Credit and Working Tax Credit. People getting only New Style ESA, contributory ESA or New Style JSA were not eligible¹.

The guidance sets out the full series of payments and their qualifying periods:

Source: Cost of Living Payments guidance¹

The guidance states that payments were made automatically, with no application needed, and that they were not taxable and did not affect the benefits or tax credits a claimant received. It also states that a payment may have to be repaid if a claimant is later found not to have been eligible¹.

Why it matters for households

The £299 payment was the fifth and final Cost of Living Payment for people on low income benefits and tax credits, following payments of £326, £324, £301 and £300¹. Households that received it had the money in February 2024, and the qualifying window ran from 13 November to 12 December 2023, so entitlement depended on benefit or tax credit status during that period rather than at the point of payment¹.

Joint claims received a single payment rather than one each¹. Claimants whose benefit was reduced to a nil award for the qualifying period were not eligible, though the guidance lists exceptions, including where money was taken off for rent arrears or other debts, or where a hardship payment was made¹. Tax credit claimants were not eligible if their entitlement for the tax year was below £26¹. Where someone received both a DWP benefit and tax credits, payment came from DWP only¹.

Separately, people entitled to a Winter Fuel Payment for winter 2022 to 2023 or winter 2023 to 2024 received an extra £150 or £300 Pensioner Cost of Living Payment with their normal payment, in addition to any payment received with benefits or tax credits¹. Two Disability Cost of Living Payments of £150 were also made, for people receiving qualifying disability benefits on 25 May 2022 and 1 April 2023¹.

What happens next

The guidance carries a note stating that DWP is not planning to make any more Cost of Living Payments¹. It also records that the Household Support Fund was replaced with the Crisis and Resilience Fund, in an update dated 1 April 2026¹. The page lists other support routes, including the Discretionary Assistance Fund in Wales, a Crisis Grant or Community Care Grant in Scotland, and Discretionary Support or a Short-term Benefit Advance in Northern Ireland¹.