Policy background Freeze of certain social security benefits and certain tax credit amounts for four tax years
It was announced in the Summer Budget 2015 that certain social security benefits, including child benefit, and certain elements of working tax credit and child tax credit would be frozen for four tax years starting from 2016-17. Sections 11 and 12 provide for this.
	The social security benefits and tax credits in question are:
The main rates of income support, jobseeker's allowance, employment and support allowance, housing benefit and universal credit.
The work-related activity group component of employment and support allowance, the work-related activity component of housing benefit and the limited capability for work element of universal credit.
The individual element of child tax credit payable in respect of a child or qualifying young person who is not disabled or severely disabled for whom the claimant is responsible.
The basic, 30 hour, second adult and lone parent elements of working tax credit.
Both rates of child benefit, that is, the "enhanced rate" for the eldest child and "any other case" for any other child.
	Benefits and payments that are not part of the freeze include:
Pensioner benefits including state pension and pension credit.
Extra cost disability benefits including attendance allowance, disability living allowance and personal independence payments.
The support group component of employment and support allowance and the limited capability for work and work-related activity element of universal credit.
Carer's allowance and carer premiums within other benefits.
Statutory payments including statutory adoption pay, maternity pay, ordinary and additional paternity pay, shared parental pay and sick pay.
The amount of the individual element in child tax credit payable in respect of a disabled or severely disabled child or qualifying young person for whom the claimant is responsible.
Disabled and severely disabled elements of working tax credit.