Check the 2026/27 £35,000 income threshold and possible full-charge amount using your own figures.
Sample figures · replace with your own payment and income
2026/27 winter payment charge check
Your entered income is above £35,000. If you received this payment and no relevant benefit exemption applies, the charge equals the full payment amount.
Payment left after a possible charge
£0
The charge is either £0 or the full payment entered; it is not tapered by this checker.
This estimate uses the income and payment amounts you enter. It does not check Winter Fuel Payment eligibility, calculate the amount awarded, identify a qualifying benefit, or predict when HMRC will collect a charge.
Your partner’s income is not added to your individual £35,000 threshold test. Scotland’s Pension Age Winter Heating Payment is covered by the equivalent charge rules; enter the amount shown by Social Security Scotland.
Use your own total income; do not add your partner’s income.
Use the amount paid or shown on your award letter. The charge, if due, equals this full amount.
This checker relies on your answer and does not decide whether a benefit meets HMRC’s exemption rules.
For 2026/27, an individual whose total income is over £35,000 may owe an Income Tax charge equal to their full Winter Fuel Payment. The equivalent rule applies to Scotland’s Pension Age Winter Heating Payment. This is not a tapered charge.
The checker uses the payment amount and exemption answer you enter. It does not work out whether you qualify for a winter payment or determine whether a benefit qualifies for the exemption. See the Winter Fuel Payment guide for 2026/27 and check HMRC’s current income and exemption guidance.
The checker follows the published 2026/27 £35,000 threshold and full-payment charge. Confirm total income, relevant-benefit exemption and payment amount with the responsible authority.