Personal Independence Payment (abbreviated to PIP and usually pronounced as one word) is a welfare benefit in the United Kingdom that is intended to help working age adults with the extra costs of living with a health condition or a disability. It is non-means-tested, non-contributory and tax-free; it is not linked to a person's ability to work and it is available equally to people in or out of work. It is not intended to be a substitute for a person's earnings, unlike Employment and Support Allowance (ESA) or ESA's predecessor, Incapacity Benefit.