The payment is means-tested, so individuals with gross income for 2025-26 above £35,000 will be required to repay the full amount received. This is known as the WFP charge.

If you are subject to the WFP charge and you usually file a self assessment tax return, the WFP will be added to your tax bill on your 2025-26 return. If you are taxed via PAYE, HMRC will recover the WFP through your payslips by changing your tax code. If you have not received a letter from HMRC notifying you of a change to your tax code, do not worry - you will receive a new code in April 2026. When it arrives, please let us know.

You will not need to pay the WFP if you received any of the following benefits during the week commencing 15 September 2025:

• income support;
• income-based jobseeker's allowance;
• income-related employment and support allowance;
• pension credit; and
• universal credit.

If you opted out of receiving the 2025-26 WFP because you believed your income would exceed £35,000 for 2025-26, but you later discover that your income is lower than expected, you can opt back in. The deadline for this is 31 March 2026, so it is vital that you review your 2025-26 income before that date and contact us without delay if this applies to you.

A new opt-out is required each year for individuals in England, Wales and Northern Ireland. An online form to opt out of getting the WFP for 2026-27 will be available from 1 April 2026. Taxpayers in Scotland will not need to repeat the opting-out process; once you have contacted Social Security Scotland and opted out of receiving the pension age winter heating payment, the election remains in force for future years.