The UC Bill RE: IR-ESA

See Section 6 states.

Consequential measures: income-related Employment and Support Allowance

1. Income-related Employment and Support Allowance ("ESA-IR") awards are formed of a personal allowance, which is the core component of any award and is paid according to age and relationship status, and then the additional Work-Related Activity and Support Components, that are paid to those classed as LCW or LCWRA accordingly. ESA-IR also includes flat rate premia which may be paid to claimants who are recognised as having additional needs: for example, carers, severely disabled people and people over State Pension age.
2. There are some consequential provisions in the Bill which apply commensurate changes to some ESA-IR rates so that they mirror, as closely as possible, the changes made in UC. This is needed because, despite the ambition to complete the migration of all ESA-IR claimants to UC by April 2026, it is possible that not all these cases will be moved by that time.

Also 22 These changes will ensure that any people still in receipt of ESA-IR who move to UC after April 2026 will receive an award that aims to maintain parity with an equivalent UC award. It is worth noting that this is a precautionary measure, The DWP remains committed to fully moving people from ESA-IR to Universal Credit by the end of March 2026.

See full details here: https://bills.parliament.uk/publications/62124/documents/6892