Employment and Support Allowance (ESA) is a benefit for people who are unable to work due to illness or disability.
There are 2 types of ESA, and you may be entitled to one or both of them:
- Contribution-based ESA - you can get this if you've paid enough National Insurance contributions. It's taxable.
- Income-related ESA - you can get this if you have no income or a low income.You don't have to have paid National Insurance contributions and it isn't taxable.