Legacy Benefits

Due to the roll-out of Universal Credit (UC) it is no longer possible to submit a new claim for any of these benefits. However, many claimants will remain on these benefits until they reach a natural migration point or the Department for Communities (DfC) commences the managed migration programme.

See our separate section for more information about Move to UC.

Employment & Support Allowance

Employment and Support Allowance (ESA) is a means-tested income-replacement benefit for those unable to work because of illness or disability. Old-style ESA could be claimed either as a contribution-based or income-related benefit, or both.

The Department for Communities (DfC) is currently issuing Migration Notices to all people on income-related ESA to invite them to claim Universal Credit (UC). Detailed information about this process can be found in the Move to UC section of our website.

People who only receive contribution-based ESA will not be sent a Migration Notice. Their ESA payments will continue as normal. However, they may be contacted by DfC about the conversion of their claim and asked to agree a Claimant Commitment.

More information about contribution-based ESA is available from our page on Out of Work Benefits.

Housing Benefit and Rate Relief

Renters or home owners on a low income might still be entitled to Housing Benefit, Rate Relief or both to help pay housing costs. Awards are managed by the Northern Ireland Housing Executive (NIHE).

Most people on Housing Benefit should have received a letter inviting them to claim Universal Credit (UC). See our separate section for more information about Move to UC.

Although UC does include support for housing costs, this does not cover rate relief. As a result, anyone who was previously getting Rate Relief from NIHE will need to make a separate claim for Rate Rebate alongside their claim for UC. See our separate page on support with Housing Costs for more information.

Pensioners and people living in supported or temporary accommodation are not usually able to claim help with their housing costs from UC. As a result, they will continue receiving Housing Benefit. In addition, people moving into these categories are entitled to make a new claim for Housing Benefit.

More information about Housing Benefit is available via NIHE’s Housing Help website:

Income Support

Income Support (IS) is a low income benefit for people in certain groups who cannot sign on as unemployed, such as those with caring responsibilities or disabilities. Changes to the benefit system have already significantly reduced the number of people eligible for IS, and the vast majority of claimants have migrated to Universal Credit (UC).

More information about IS can be accessed at nidirect:

Jobseeker’s Allowance

Jobseeker's Allowance (JSA) was the main unemployment benefit prior to the introduction of Universal Credit (UC). Like Employment and Support Allowance (ESA), it could be claimed as both a contribution and income-based benefit.

Anyone previously receiving income-based JSA should now have migrated to UC.

More information about contribution-based JSA is available from our page on Out of Work Benefits.

Tax Credits

Awards of Child Tax Credit and Working Tax Credit are managed by HM Revenue and Customs (HMRC).

Active awards of Tax Credits ended from April 2025.

See our separate Tax Credits page for more information.