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Households with at least one occupant born before 21 September 1959 should receive winter fuel benefit totalling £200 to £300 (depending on age) by 31 December 2025.
Whilst all eligible farming pensioners will receive the payment, for individuals with taxable income over £35,000 in 2025/26, the benefit will be clawed back by way of an additional income tax charge. Unlike child benefit, there will be no tapering, so if a pensioner’s income is £35,001, all of the winter fuel payment will be clawed back. But if it is £34,999, there will be no clawback.
Self-assessment taxpayers liable to the clawback will need to report the benefit in their 2026 tax returns. The clawback can be paid through self-assessment or, where applicable, through the 2026/27 tax code.
For future years, there is to be a facility for higher income pensioners to opt out of receiving the winter fuel benefit.