The Unconditional Cash Transfer Program (UCT) is the biggest tax reform mitigation program under the TRAIN Law. It seeks to provide cash grants to poor households and individuals who may not benefit from the lower income tax rates but may be adversely affected by rising prices.
UCT provides qualified beneficiaries cash grants computed at Two Hundred Pesos (PhP 200.00) per month for the first year of implementation, and at Three Hundred Pesos (PhP 300.00) per month for each succeeding year of implementation.
The UCT shall be implemented nationwide. The following shall qualify as UCT Beneficiaries:
a. Households in the Pantawid Pamilyang Pilipino Program (4Ps Households),
b. Beneficiaries of the Social Pension Program, pursuant to Republic Act No. 7432, otherwise known as the Senior Citizens Act, as amended by Republic Act Nos. 9257 and 9994 (Social Pension Beneficiaries), and
c. Other poor households in the database of the National Household Targeting System for Poverty Reduction (NHTS-PR), provided that they fall within the first to seventh deciles, ranked according to predicted income (NHTS-PR Households).