Winter Fuel Payment Calculator
Check whether you'll keep your 2026-27 Winter Fuel Payment (or Scotland's Pension Age Winter Heating Payment), or whether HMRC's £35,000 individual-income rule claws it back — plus your opt-out deadlines.
Northern Ireland follows the same rules as England and Wales.
Includes: State Pension, Other pensions (company, personal or workplace), Employment earnings, Savings interest, Dividends, Trust income, Taxable state benefits, Net profit from self-employment, Net rental income. Your own share only of joint income — your partner's income never counts towards your total.
gov.uk's income list for this test doesn't mention ISA income. Because the £35,000 test uses taxable “total income” under Section 23 of the Income Tax Act 2007, tax-free ISA interest and dividends should logically fall outside it — but HMRC hasn't stated this explicitly for the Winter Fuel Payment charge, so treat it as unconfirmed rather than settled.
You'd keep £200.00
Payment amount
£200.00Amount you keep
£200.00Clawback threshold
£35,000.00Individual gross total income — a cliff, not a taper
Approx. monthly deduction
~£17.00/monthIf recovered via a PAYE tax-code change (approximate)
You can choose to opt out of receiving the payment entirely. If you don't opt out and your income is over the threshold, you will still receive it and HMRC will take it back — you cannot return it yourself.
- Online (Manage your State Pension) or by form: before 23:59, 20 September 2026
- By phone (Winter Fuel Payment Centre, 0800 731 0160): before 18:00, 18 September 2026
It's a standing election — you don't need to opt out every year. To opt back in for winter 2026-27, contact the Winter Fuel Payment Centre before 31 March 2027.
Winter Fuel Payment Tiers 2026-27 — England, Wales and Northern Ireland
Amounts have not been increased for winter 2026-27 — they remain the same nominal tiers as prior years.
| Situation | Born 28 Sep 1946 – 27 Jun 1960 | Born before 28 Sep 1946 |
|---|---|---|
| Alone, or benefit not part of a joint claim | £200 | £300 |
| Shared household, both this age band | £100 | £150 |
| Shared household, mixed ages | £100 | £200 |
| Joint benefit claim (one household payment) | £200 | £300 |
| Care home | £100 | £150 |
Scotland pays Pension Age Winter Heating Payment (PAWHP) instead, at £211.15 (66y3m–79) or £316.70 (80+) alone — PAWHP is uprated annually, unlike the rUK Winter Fuel Payment. Full Scotland tiers, every key date and history are on the Winter Fuel Payment 2026-27 reference page.
For the clawback mechanics in depth — the Section 23 "total income" definition, HMRC's K-code worked examples, the Self Assessment route and how to decide on opting out — read the £35,000 Winter Fuel Payment clawback explained.
Worked Example 1: Single Pensioner Under the Threshold
A single pensioner born before 28 September 1946, with £28,000 of total income for the year:
| Winter Fuel Payment (alone, older band) | £300.00 |
| Total income vs £35,000 threshold | £28,000 — below |
| Amount kept | £300.00 |
Worked Example 2: Full Clawback Above £35,000
A single pensioner born 28 September 1946 – 27 June 1960, with £42,000 of total income:
| Winter Fuel Payment (alone, younger band) | £200.00 |
| Total income vs £35,000 threshold | £42,000 — over |
| Amount kept | £0.00 (full £200.00 recovered — ~£17.00/month via tax code) |
There is no partial recovery: one pound over £35,000 and the whole payment is taken back, not just the excess.
Worked Example 3: Pension Credit — Exempt Regardless of Income
A pensioner receiving Pension Credit (not as a joint claim), born before 28 September 1946, with £60,000 of other income:
| Winter Fuel Payment | £300.00 |
| On an exempt benefit | Yes — Pension Credit |
| Amount kept | £300.00 (full amount — exemption overrides income) |
Pension Credit recipients (and those on Universal Credit, income-related ESA, Income Support or income-based JSA) keep their Winter Fuel Payment in full no matter how high their other income is. Check your own Pension Credit entitlement with the Pension Credit calculator.
What Counts as "Total Income" for the £35,000 Test
HMRC uses your individual, gross "total income" for the tax year — before your Personal Allowance or any other deduction, and before any of it is reduced by tax. It includes State Pension, other pensions, employment earnings, savings interest, dividends, trust income, taxable state benefits, and net profit from self-employment or rental property. Your own share only of jointly-held income counts — a joint savings account is split between you.
gov.uk's list doesn't mention ISA income either way. Because the test is built on the Income Tax Act 2007's definition of taxable "total income," tax-free ISA interest and dividends should logically sit outside it — but HMRC hasn't confirmed this for the Winter Fuel Payment charge specifically, so treat it as an open question rather than settled fact.
Frequently asked questions
How much is the Winter Fuel Payment for 2026-27?
In England, Wales and Northern Ireland, it's £200 if you were born between 28 September 1946 and 27 June 1960, or £300 if you were born before 28 September 1946 — less if you share a household with another eligible person, more (£300) if you jointly claim Pension Credit, Universal Credit or income-related ESA and either partner is in the older band. Scotland pays Pension Age Winter Heating Payment instead, at £211.15 or £316.70.
What is the £35,000 rule?
If your own gross "total income" for the tax year is over £35,000, HMRC takes back the FULL Winter Fuel Payment or PAWHP you received — it's a cliff, not a taper, so £1 over the line costs you the whole amount. It's based on your individual income only: your partner's income is never added to yours.
Am I exempt from the clawback?
Yes, regardless of your income, if you get Income Support, income-based Jobseeker's Allowance, Pension Credit, income-related Employment and Support Allowance, Universal Credit in the qualifying week (21-27 September 2026). You keep the payment in full.
How does HMRC take the payment back?
Most people have it collected through a tax code change for the following tax year — HMRC's own example shows about £17/month extra for a £200 payment. If you file Self Assessment, it's added to your return instead. You cannot repay it yourself before HMRC contacts you, and you cannot pay it early.
Can I opt out of the Winter Fuel Payment?
Yes. You can opt out online via Manage your State Pension, by form, or by phone — see the deadlines in the calculator above. It's a standing election, so once you opt out you stay opted out in future years unless you opt back in.
Does the full new State Pension count towards the £35,000 test?
Yes — State Pension is on gov.uk's income include-list. The full new State Pension is currently £241.30 a week; check your own State Pension amount with the State Pension calculator rather than assuming the full rate.
Sources
- GOV.UK — Winter Fuel Payment
- GOV.UK — Winter Fuel Payment: how much you’ll get
- GOV.UK — Winter Fuel Payment: opt out
- GOV.UK — Paying back the Winter Fuel Payment (HMRC guidance)
- GOV.UK — Income Tax Charge on Winter Fuel Payments (HMRC policy paper)
- GOV.UK — PAYE Manual: PAYE14020
- mygov.scot — Pension Age Winter Heating Payment
- nidirect — Winter Fuel Payment
Last verified 2026-08-02. Reflects winter 2026-27 rates.