Over time, the link between contributions and benefits has been eroded. Many benefits now have little or no connection with contributions. The following non-contributory benefits are paid across the UK, either by the DWP or HMRC, on the basis of claimants’ circumstances, needs and means and (other than the high income child benefit charge – see ¶148-530 ) are discussed no further:

Attendance Allowance;

Carer’s Allowance;

Child Benefit;

Child Tax Credit;

Christmas Bonus for pensioners;

Cold Weather Payments;

Council Tax Benefit;

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