The Office of the Public Guardian (OPG) has announced targeted changes to its LPA remission and exemption policy which will take effect from 2 February 2026. The changes relate to:
- how 50% fee remissions are treated where the donor receives Universal Credit; and
- when an application for remission or exemption must be submitted.
All other parts of the current process are said to remain the same.
This article provides a reminder of how to qualify for LPA remission and exemption in light of these changes.
LPA Remission and Exemption – Background
When an LPA is submitted to the OPG for registration, a registration fee is payable. At the time of writing, this is £92 per LPA. Depending on the donor’s financial circumstances, it may be possible to apply for either:
- a full fee exemption (100%); or
- a reduced fee (a 50% remission).
To apply for an LPA remission and exemption, the donor must complete and submit form LPA120 with the LPA application, together with supporting documentary evidence.
A couple of practical points:
- If the donor is registering both types of LPA (Property and Financial Affairs, and Health and Welfare), only one LPA120 is required.
- Each donor must submit their own LPA120, so couples will need separate
Exemptions and remissions can also apply to:
- registration of an Enduring Power of Attorney (EPA); and
- repeat LPA applications.
They do not apply to applications for office copies/certified copies of a registered LPA or EPA.
100% Fee Exemption
A donor will usually qualify for a full exemption from the OPG registration fee if they receive one of the following means-tested benefits:
- Income Support
- Income-based Employment and Support Allowance (ESA)
- Income-based Jobseeker’s Allowance (JSA)
- Guarantee Credit element of Pension Credit
- Housing Benefit
- Council Tax Reduction/Support (also known by other names) Note: the 25% single person discount and Class U exemption do not apply
- Local Housing Allowance
- Working Tax Credit together with at least one of:
- Child Tax Credit
- Disability Element of Working Tax Credit
- Severe Disability Element of Working Tax Credit
Please note that Disability Living Allowance, Invalidity Benefit and Personal Independence Payment do not qualify for a fee exemption.
A donor will not qualify for the fee exemption if they have been awarded personal injury damages exceeding £16,000 which were disregarded when their entitlement to benefits was assessed.
The donor must provide copies of correspondence from the relevant benefit provider confirming that, at the time the LPA registration was applied for
- the donor was in receipt of one or more qualifying benefits;
- the benefit was payable to the donor; and
- the correspondence includes the donor’s title, full name, address and postcode.
50% Fee Remission – Based on Income
A donor may qualify for a 50% remission if their gross annual income is less than £12,000. This reduces the registration fee to £46 per LPA.
Income may come from a range of sources, including:
- employment;
- non-means-tested benefits;
- pensions (including Savings Credit);
- interest from savings or investments; and
- rental income.
Evidence must be sent with the application and should relate to the period when the application was submitted to the OPG, and may include:
- a P60, or three consecutive payslips from the donor’s current employment;
- an official letter/notice from a pension provider or non-means-tested benefit provider;
- statements or vouchers evidencing gross income from investments;
- for a self-employed donor: the most recent self-assessment tax return and HMRC tax calculation, or audited accounts certified by a qualified accountant.
Bank statements are not accepted as evidence of income for this category.
If the donor has no income, they must provide a signed statement explaining how they meet their living costs. If the donor lacks capacity at the time of the application, the statement may be made and signed by an attorney or a solicitor.
50% Fee Remission – Universal Credit (Change Effective 2 February 2026)
Under the current rules, a donor in receipt of Universal Credit may apply for a 50% fee remission.
From 2 February 2026, a donor receiving Universal Credit will only qualify for a 50% remission if their gross annual income is below £12,000.
In practice, this means Universal Credit will no longer, on its own, be enough to access the 50% remission. The income threshold will still need to be met.
The donor must provide copies of correspondence confirming that Universal Credit was being paid to them at the time the application was submitted, and that the correspondence includes the donor’s title, full name, address and postcode.
Hardship
Where the donor does not qualify for an exemption or remission under the criteria above, it may still be possible to ask the OPG to waive the fee on the basis of hardship. The OPG’s stated example is where payment of the fee would prevent the donor from meeting ordinary living costs.
The donor must write to the OPG explaining why payment would cause hardship and provide supporting documentation, typically including:
- bank statements; and
- evidence of savings, income and outgoings.
Other Changes Effective 2 February 2026
From 2 February 2026:
- Applications for exemption or remission must be submitted at the same time as the LPA application for registration. Retrospective applications will no longer be accepted.
- For a repeat application, a new LPA120 must be submitted together with fresh supporting evidence, even if an exemption or remission was granted for the earlier application.
A revised LPA120 will be issued as part of these changes. The current version may still be used; however, it will be assessed under the new rules.
At the time of writing, the revised LPA120 is not yet available, but it is expected to include more detailed guidance on acceptable evidence.
Conclusion
The OPG’s updated LPA fee remission or exemption arrangements take effect from 2 February 2026 and are relatively narrow in scope. The key practical implications are:
- donors in receipt of Universal Credit will only qualify for a 50% remission where their gross annual income is below £12,000; and
- applications for remission or exemption must be submitted at the point of registration, as retrospective claims will no longer be accepted.
In all cases, care should be taken to ensure that the LPA120 is completed correctly and submitted with the LPA application, and that the supporting evidence meets the OPG’s requirements.
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