Winter Fuel Payment clawback 2026: who keeps it, who pays it back and how HMRC collects it
The winter fuel payment clawback 2026 applies if your own total income is over £35,000. You still receive £200 or £300, but HMRC takes the full amount back through your tax code or Self Assessment. Your partner's income is ignored, and anyone on Pension Credit in the qualifying week keeps the payment whatever their income.
| Item | What applies |
|---|---|
| Who qualifies | Born on or before 27 June 1960 and usually living in England, Wales or Northern Ireland |
| Qualifying week | 21 to 27 September 2026 |
| Amount if you live alone | £200 if born 28 September 1946 to 27 June 1960, £300 if born before 28 September 1946 |
| When it is paid | Most people in November or December 2026, after a letter in October or November |
| Clawback threshold | Total income over £35,000, counting your income only |
| How it is recovered | PAYE tax code, or your Self Assessment return |
| Opting out | Closed for 2026 to 2027, opens for 2027 to 2028 from 21 December 2026 |
| Last date to claim | 31 March 2027 |
How much Winter Fuel Payment you get in 2026 to 2027
The amount depends on your date of birth and who you lived with during the qualifying week of 21 to 27 September 2026. Broadly, the higher rate goes to people aged 80 or over, but DWP works from exact birth dates. The money does not affect your other benefits.
| Your situation in the qualifying week | Born 28 September 1946 to 27 June 1960 | Born before 28 September 1946 |
|---|---|---|
| Live alone, or no one you live with is eligible | £200 | £300 |
| You get Pension Credit, Universal Credit or income-related ESA on your own | £200 | £300 |
| Joint claim of one of those benefits with your partner | £200 for the couple, or £300 if either of you was born before 28 September 1946 | £300 for the couple |
| Share a home with an eligible person in the same age group, neither on those benefits | £100 each | £150 each |
| Share with an eligible person in the other age group, neither on those benefits | £100 | £200 |
| Live in a care home | £100 | £150 |
Care home residents on Universal Credit, Pension Credit or income-related ESA who have lived there for the whole time from 29 June 2026 or earlier get nothing. Our explainer on the birthday that decides whether you get £300 covers the age cut-offs.
Who gets Winter Fuel Payment and when it is paid
You are eligible if you were born on or before 27 June 1960 and usually live in England, Wales or Northern Ireland. You are not eligible if you were only visiting during the qualifying week, were in hospital getting free treatment for that whole week and the year before, were in prison for the whole week, or have leave to remain that says you cannot claim public funds.
Most people are paid automatically, including anyone getting the State Pension, Pension Credit, Universal Credit, Attendance Allowance, PIP, Carer's Allowance or Disability Living Allowance. You need to claim only if you get none of the listed benefits and have never had the payment, or have deferred your State Pension since your last one. Postal claims opened on 21 September 2026, phone claims open on 19 October 2026, and the deadline is 31 March 2027.
A letter in October or November tells you the amount and the account, usually the one your State Pension goes into, and most payments are made in November or December. If you have no letter or payment by 27 January 2027, call the Winter Fuel Payment Centre on 0800 731 0160, Monday to Friday, 8am to 6pm, or use the GOV.UK Winter Fuel Payment guide.
The £35,000 income rule and what counts as income
HMRC takes the payment back if your total income for the tax year is over £35,000. The legal measure is total income under section 23 of the Income Tax Act 2007, and HMRC's online checker turns that into plain questions. It asks for the full amount you expect in the tax year before any tax or other deductions, often called the gross amount.
- State Pension, worked out as your weekly amount multiplied by 52 if you are not sure.
- Private and workplace pensions, before tax.
- Earnings from a job, before tax and National Insurance.
- Savings interest and dividends, before any allowances, but leaving out anything held in an ISA.
- Rental profits after either the £1,000 property allowance or your allowable expenses, leaving out Rent a Room income.
- Self-employed profits after either the £1,000 trading allowance or your allowable expenses.
- Taxable state benefits and any other taxable income. Tax-free benefits such as Attendance Allowance are left out.
There is no taper. If your income is £1 over the line the whole payment is recovered, and at £35,000 or less you keep all of it. Your partner's income is never added in. Test your own figures with HMRC's winter payment checker.
Anyone who got Pension Credit, Universal Credit, income-related ESA, income-based Jobseeker's Allowance or Income Support in the qualifying week keeps the payment whatever their income.
How HMRC takes the money back
For most people the payment is recovered through PAYE. HMRC changes your tax code, writes to you by email or post, and your pension provider or employer takes a little more tax each month. If HMRC cannot collect it all during the year, it sends a tax calculation letter. You do not need to contact HMRC, and handing the payment back to DWP does not cancel the charge.
| Payment | When it is collected | Extra tax, approximately |
|---|---|---|
| Winter 2025 | Tax code from April 2026, in the 2026 to 2027 tax year | £17 a month |
| Winter 2026 | Tax code for 2027 to 2028, says HMRC's checker. If HMRC is already collecting your 2025 payment, your code changes in January 2027 to start on this one | £30 to £33 a month while two payments overlap |
| Winters 2026 and 2027 | From April 2027 HMRC finishes the 2026 payment and collects the 2027 one in advance | About £33 a month in 2027 to 2028 |
| From 2028 to 2029 | One payment a year, collected in the same year | About £17 a month |
If you fill in a Self Assessment return, the payment goes on your return for each year you receive it, and online returns usually show it automatically as the Winter Fuel Payment charge. The 2025 payment belongs on the 2025 to 2026 return, due online by 31 January 2027 or on paper by 31 October 2026, and the 2026 payment goes on the 2026 to 2027 return. Making Tax Digital users should wait for HMRC to write with the amount.
Check any coding notice carefully, and see our reports on pensioners overcharged after HMRC errors and the frozen personal allowance.
Couples and worked examples
Each person is assessed on their own income, so in a couple one of you can keep your share while the other repays theirs. These examples are hypothetical, with income figures run through HMRC's checker for 2026 to 2027 on 2 October 2026.
Margaret is in her seventies, lives alone in England and gets £200. Her full new State Pension of £241.30 a week comes to £12,548 a year and her workplace pension pays £24,000 before tax, a total of £36,548. That is £1,548 over the threshold, so HMRC's checker says it will collect the full £200 by changing her tax code for the 2027 to 2028 tax year.
If Margaret's workplace pension were £15,000 instead, her total income would be £27,548. The checker says HMRC will not take the payment back and she has nothing to do.
Dennis was born before 28 September 1946 and June was born in the younger group. Neither gets Pension Credit, so Dennis receives £200 and June receives £100. A large private pension takes Dennis's own income over £35,000, while June's income is well below it. HMRC recovers Dennis's £200 and June keeps her £100.
Pat gets Pension Credit during the qualifying week. Even if her income for the year turned out to be over £35,000, the charge would not apply and she keeps the full payment.
Opting out of the Winter Fuel Payment, and opting back in
The window to opt out of the 2026 to 2027 payment has closed, so if you are eligible you will be paid this winter. Opting out of the 2027 to 2028 payment opens on 21 December 2026. Opting out means you never receive the payment and are never charged, which suits people whose income will clearly stay well above £35,000 and who would rather avoid a tax code change.
If your income is close to the line, or could fall, staying in usually makes sense, because you keep the full amount whenever your income ends up at £35,000 or less. To be paid for winter 2026 to 2027 after opting out before, contact the Winter Fuel Payment Centre before 31 March 2027.
Scotland and Northern Ireland
In Scotland the Winter Fuel Payment has been replaced by the Pension Age Winter Heating Payment from Social Security Scotland. The birth date rules and qualifying week are the same, you must have lived in Scotland on at least the last day of that week, and the amounts are slightly higher.
| Your situation | Born 28 September 1946 to 27 June 1960 | Born before 28 September 1946 |
|---|---|---|
| Live alone, or no one you live with is eligible | £211.15 | £316.70 |
| Live with another eligible person, neither on a qualifying benefit, same age group | £105.55 each | £158.35 each |
| Went into residential care before 29 June 2026 | £105.55 | £158.35 |
Scottish payments start from November 2026 and show as PAWHP on your bank statement. Contact Social Security Scotland if you have not been paid by the start of March 2027. The Scottish online opt-out form closes at midday on 19 October 2026, and you can opt in again for the current winter until 31 March. HMRC recovers it from people over £35,000 through the 2027 to 2028 tax code or the 2026 to 2027 Self Assessment return.
Northern Ireland follows the same eligibility rules as England and Wales. DWP pays on behalf of the Northern Ireland Executive, HMRC handles recovery in the same way, and nidirect says you cannot return the payment yourself.
Key dates and how to avoid clawback scams
- 19 October 2026: phone claims open, and the Scottish online opt-out closes at midday.
- November and December 2026: most payments are made.
- 21 December 2026: opting out for winter 2027 to 2028 opens.
- January 2027: tax codes change to start collecting the 2026 payment if HMRC is already collecting your 2025 one.
- 27 January 2027: contact the Winter Fuel Payment Centre if you have had no letter or payment.
- 31 March 2027: last day to claim or opt back in for this winter.
HMRC received more than 25,000 Winter Fuel Payment scam referrals in a single year and says it will never text or email asking you to repay the payment or give bank details. Forward suspicious texts to 60599 and emails to phishing@hmrc.gov.uk, and if you have lost money call your bank straight away.
Frequently asked questions
How much is the Winter Fuel Payment in 2026/2027?
If you live alone, it is £200 if you were born between 28 September 1946 and 27 June 1960 and £300 if you were born before 28 September 1946. If you share a home with another eligible person and neither of you gets Pension Credit, Universal Credit or income-related ESA, you get £100, £150 or £200 each, and care home residents get £100 or £150.
Who gets the Winter Fuel Payment?
Anyone born on or before 27 June 1960 who usually lives in England, Wales or Northern Ireland and was not excluded during the qualifying week of 21 to 27 September 2026. Most people are paid automatically, and people in Scotland get the Pension Age Winter Heating Payment instead. Income over £35,000 does not stop you being paid, but HMRC takes it back.
Will the clawback affect my Pension Credit entitlement?
No. If you got Pension Credit, Universal Credit, income-related ESA, income-based Jobseeker's Allowance or Income Support during the qualifying week, the charge does not apply whatever your income. The Winter Fuel Payment itself does not count against your other benefits, so getting it will not reduce your Pension Credit.
What is the Winter Fuel Payment tax change?
Since winter 2025 the payment goes to almost everyone over the qualifying age, but an income tax charge equal to the full payment applies to anyone whose own total income is over £35,000. The payment itself is not taxable. HMRC recovers it through your PAYE tax code or Self Assessment return, and around 2.2 million people were expected to be affected.
When will the Winter Fuel Payment be paid in 2026?
Most eligible people will be paid in November or December 2026, after a letter in October or November confirming the amount and bank account. If nothing has arrived by 27 January 2027, contact the Winter Fuel Payment Centre on 0800 731 0160. In Scotland, Pension Age Winter Heating Payments start from November 2026.
Does my partner's income count towards the £35,000?
No. GOV.UK states that your partner's income does not count towards your total. Each person is judged on their own income, so in a couple one of you may keep your payment while the other has theirs recovered. The same applies in Scotland, where mygov.scot says the threshold is about individual income only.
Do I need to contact HMRC to pay the Winter Fuel Payment back?
No. For most people HMRC changes the tax code automatically and writes to you, and online Self Assessment returns usually show the amount as the Winter Fuel Payment charge. HMRC says there is no need to call and suggests its online checker instead. Any text or email asking you to repay the payment is a scam.
Sources
- GOV.UK, Winter Fuel Payment, accessed 2 October 2026
- HMRC, Winter Fuel Payments charge, tax information and impact note, accessed 2 October 2026
- HMRC, Income Tax charge on Winter Fuel Payments, screening equality impact assessment, accessed 2 October 2026
- HMRC, Check if HMRC will take back your winter payment, accessed 2 October 2026
- HMRC, Pensioners urged to be alert to Winter Fuel Payment scams, accessed 2 October 2026
- GOV.UK, Self Assessment tax returns: deadlines, accessed 2 October 2026
- GOV.UK, The new State Pension: what you'll get, accessed 2 October 2026
- mygov.scot, Pension Age Winter Heating Payment, accessed 2 October 2026
- nidirect, Winter Fuel Payment, accessed 2 October 2026
How we check this guide. Every figure is checked against the official sources listed above, and the guide is updated when rates or rules change.
