Allowance programs are a conceptually appealing way to help people with disabilities and their families pay for goods and services that such individuals often need. The programs provide recipients with financial resources that they can use in a flexible and efficient manner to improve their standard of living. Current disability allowance programs in the United Kingdom have been strained by the sustained growth in the number of people obtaining benefits. This report examines how the international literature on the extra costs of disability could contribute to an assessment of the United Kingdom’s Disability Living Allowance (DLA) and Attendance Allowance (AA) programs.