PART IGENERAL

Citation and commencement

1. These Regulations may be cited as the Income Support (General) Regulations 1987 and shall come into force on 11th April 1988.

Interpretation

2.—(1) In these Regulations, unless the context otherwise requires—

“the 2012 Act” means the Welfare Reform Act 2012;

“Abbeyfield Home” means an establishment run by the Abbeyfield Society including all bodies corporate or incorporate which are affiliated to that Society;

“the Act” means the Social Security Act 1986;

“adoption leave” means a period of absence from work on ordinary or additional adoption leave by virtue of section 75A or 75B of the Employment Rights Act 1996;

“adult disability payment” has the meaning given in regulation 2 of the Disability Assistance for Working Age People (Scotland) Regulations 2022;

“approved blood scheme” means a scheme established or approved by the Secretary of State, or trust established with funds provided by the Secretary of State, for the purpose of providing compensation in respect of a person having been infected from contaminated blood products;

“the Armed Forces and Reserve Forces Compensation Scheme” means the scheme established under section 1(2) of the Armed Forces (Pensions and Compensation) Act 2004;

“armed forces independence payment’’ means armed forces independence payment under the Armed Forces and Reserve Forces (Compensation Scheme) Order 2011;

“attendance allowance” means—

“basic rate”, where it relates to the rate of tax, has the same meaning as in the Income Tax Act 2007 (see section 989 of that Act);

“the benefit Acts" means the Contributions and Benefits Act, the Jobseekers Act 1995, Part 1 of the Welfare Reform Act, Part 4 of the 2012 Act and Parts 1 and 5 of the Pensions Act 2014;

“benefit week” has the meaning prescribed in paragraph 4 of Schedule 7 to the Social Security (Claims and Payments) Regulations 1987; and for the purposes of calculating any payment of income and of regulation 74(2)(a) “benefit week” shall also mean the period of 7 days ending on the day before the first day of the first benefit week following the date of claim or the last day on which income support is paid if it is in payment for less than a week;

“board and lodging accommodation” means—

except accommodation provided by a close relative of his or of any other member of his family, or other than on a commercial basis;

“care home” in England ... has the meaning assigned to it by section 3 of the Care Standards Act 2000, in Wales means a care home service within the meaning of Part 1 of the Regulation and Inspection of Social Care (Wales) Act 2016 which is provided wholly or mainly to persons aged 18 or over and in Scotland means a care home service within the meaning assigned to it by paragraph2 of schedule12 to the Public Services Reform (Scotland) Act 2010;

“carer support payment” means carer’s assistance given in accordance with the Carer’s Assistance (Carer Support Payment) (Scotland) Regulations 2023;

“child abuse payment” means a payment from a scheme established or approved by the Secretary of State for the purpose of providing compensation in respect of historic institutional child abuse in the United Kingdom;

“child disability payment” has the meaning given in regulation 2 of the DACYP Regulations;

“child tax credit” means a child tax credit under section 8 of the Tax Credits Act 2002;

“the Children Order" means the Children (Northern Ireland) Order 1995;

“claimant” means a person claiming income support;

“close relative” means a parent, parent-in-law, son, son-in-law, daughter, daughter-in-law, step-parent, step-son, step-daughter, brother, sister, or, if any of the preceding persons is one member of a couple, the other member of that couple ;

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“concessionary payment” means a payment made under arrangements made by the Secretary of State with the consent of the Treasury which is charged either to the National Insurance Fund or to a Departmental Expenditure Vote to which payments of benefit or tax credits under the benefit Acts or the Tax Credits Act 2002 are charged;

“the Contributions and Benefits Act” means the Social Security Contributions and Benefits Act 1992;

“contribution-based jobseeker’s allowance” means an allowance under the Jobseekers Act 1995 as amended by the provisions of Part 1 of Schedule 14 to the 2012 Act that remove references to an income-based allowance, and a contribution-based allowance under the Jobseekers Act 1995 as that Act has effect apart from those provisions;

“the Contributions Regulations” means the Social Security (Contributions) Regulations 2001;

“contributory employment and support allowance” means an allowance under Part 1 of the Welfare Reform Act as amended by the provisions of Schedule 3, and Part 1 of Schedule 14, to the 2012 Act that remove references to an income-related allowance, and a contributory allowance under Part 1 of the Welfare Reform Act as that Part has effect apart from those provisions;

“co-ownership scheme” means a scheme under which a dwelling is let by a housing association and the tenant, or his personal representative, will, under the terms of the tenancy agreement or of the agreement under which he became a member of the association, be entitled, on his ceasing to be a member and subject to any condition stated in either agreement, to a sum calculated by reference directly or indirectly to the value of the dwelling;

“couple” means—

“course of study" means any course of study, whether or not it is a sandwich course (within the meaning prescribed in regulation 61(1)) and whether or not a grant is made for attending or undertaking it;

“Crown tenant” means a person who occupies a dwelling under a tenancy or licence where the interest of the landlord belongs to Her Majesty in right of the Crown or to a government department or is held in trust for Her Majesty for the purposes of a government department, except (in the case of an interest belonging to Her Majesty in right of the Crown) where the interest is under the management of the Crown Estate Commissioners or a relevant person ;

“DACYP Regulations” means the Disability Assistance for Children and Young People (Scotland) Regulations 2021;

“date of claim” means the date on which the claimant makes, or is treated as making, a claim for income support for the purposes of regulation 6 of the Social Security (Claims and Payments) Regulations 1987;

“disability living allowance” means a disability living allowance under section 37ZA of the Social Security Act;

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“dwelling occupied as the home” means the dwelling together with any garage, garden and outbuildings, normally occupied by the claimant as his home including any premises not so occupied which it is impracticable or unreasonable to sell separately, in particular, in Scotland, any croft land on which the dwelling is situated.

“earnings” has the meaning prescribed in regulation 35 or, as the case may be, 37;

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“employed earner” shall be construed in accordance with section 2(1)(a) of the Social Security Act;

“employment” except for the purposes of section 20(3)(d) of the Act, includes any trade, business, profession, office or vocation;

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“the Employment and Support Allowance Regulations” means the Employment and Support Allowance Regulations 2008;

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“employment zone” means an area within Great Britain designated for the purposes of section 60 of the Welfare Reform and Pensions Act 1999 and an “employment zone programme” means a programme established for such an area or areas designed to assist claimants for a jobseeker’s allowance to obtain sustainable employment;

“employment zone contractor” means a person who is undertaking the provision of facilities in respect of an employment zone programme on behalf of the Secretary of State for Education and Employment;

“enactment” includes an enactment comprised in, or in an instrument made under, an Act of the Scottish Parliament or the National Assembly for Wales;

“first year of training” means a period of one year beginning with a person’s first day of training.

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“full-time student" has the meaning prescribed in regulation 61(1);

“Grenfell Tower payment” means a payment made for the purpose of providing compensation or support in respect of the fire on 14th June 2017 at Grenfell Tower;

"a guaranteed income payment" means a payment made under article 14(1)(b) or article 21(1)(a) of the Armed Forces and Reserve Forces (Compensation Scheme) Order 2005;

“Health Service Act” means the National Health Service Act 2006;

“Health Service (Wales) Act” means the National Health Service (Wales) Act 2006;

“the Horizon system” means any version of the computer system used by the Post Office known as Horizon, Horizon Legacy, Horizon Online or HNG-X;

“housing association” has the meaning assigned to it by section 1(1) of the Housing Associations Act 1985;

“housing benefit expenditure" means expenditure in respect of which housing benefit is payable as specified in regulation 12(1) of the Housing Benefit Regulations 2006 but does not include any such expenditure in respect of which an amount is applicable under regulation 17(1)(e) or 18(1)(f) (housing costs);

“Immigration and Asylum Act" means the Immigration and Asylum Act 1999;

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“income-related employment and support allowance” means an income-related allowance under Part 1 of the Welfare Reform Act (employment and support allowance);

“independent hospital”—

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“invalid carriage or other vehicle” means a vehicle propelled by petrol engine or by electric power supplied for use on the road and to be controlled by the occupant;

“last day of the course" has the meaning prescribed in regulation 61(1);

“LGBT Financial Recognition Scheme payment” means a payment under the Lesbian, Gay, Bisexual and Transgender Financial Recognition Scheme administered under the authority of the Secretary of State for Defence;

“liable relative” has the meaning prescribed in regulation 54;

“local welfare provision” means occasional financial or other assistance given by a local authority, the Scottish Ministers or the Welsh Ministers, or a person authorised to exercise any function of, or provide a service to, them, to or in respect of individuals for the purpose of—

“lone parent” means a person who has no partner and who is responsible for, and a member of the same household as, a child or young person;

“long tenancy” means a tenancy granted for a term of years certain exceeding twenty one years, whether or not the tenancy is, or may become, terminable before the end of that term by notice given by or to the tenant or by re-entry, forfeiture (or, in Scotland, irritancy) or otherwise and includes a lease for a term fixed by law under a grant with a covenant or obligation for perpetual renewal unless it is a lease by sub-demise from one which is not a long tenancy;

“long-term patient” means a person who—

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“the Mandatory Work Activity Scheme” means a scheme within section 17A of the Jobseekers Act 1995, known by that name and provided pursuant to arrangements made by the Secretary of State that is designed to provide work or work-related activity for up to 30 hours per week over a period of four consecutive weeks with a view to assisting claimants to improve their prospects of obtaining employment;

“maternity leave” means a period during which a woman is absent from work because she is pregnant or has given birth to a child, and at the end of which she has a right to return to work either under the terms of her contract of employment or under Part VIII of the Employment Rights Act 1996;

“member of the support group” means a claimant who has or is treated as having limited capability for work-related activity under either—

“member of the work-related activity group” means a claimant who has or is treated as having limited capability for work under either—

“MFET Limited” means the company limited by guarantee (number 7121661) of that name, established for the purpose in particular of making payments in accordance with arrangements made with the Secretary of State to persons who have acquired HIV as a result of treatment by the NHS with blood or blood products ;

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“mobility supplement” means any supplement under article 20 of the Naval, Military and Air Forces Etc. (Disablement and Death) Service Pensions Order 2006 including such a supplement by virtue of any other scheme or order or under Article 25A of the Personal Injuries (Civilians) Scheme 1983;

“the National Emergencies Trust” means the registered charity of that name (number 1182809) established on 28th March 2019;

“net earnings” means such earnings as are calculated in accordance with regulation 36;

“net profit” means such profit as is calculated in accordance with regulation 38;

“the New Deal options” means the employment programmes specified in regulation 75(1)(a)(ii) of the Jobseeker’s Allowance Regulations 1996 and the training scheme specified in regulation 75(1)(b)(ii) of those Regulations;

“non-dependant” has the meaning prescribed in regulation 3;

“non-dependant deduction” means a deduction that is to be made under regulation 17(e) and paragraph 18 of Schedule 3;

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“occupational pension” means any pension or other periodical payment under an occupational pension scheme but does not include any discretionary payment out of a fund established for relieving hardship in particular cases;

“parental bereavement leave” means leave under section 80EA of the Employment Rights Act 1996;

“partner” means where a claimant—

“paternity leave” means a period of absence from work on ... paternity leave by virtue of section 80A or 80B of the Employment Rights Act 1996...;

“payment” includes a part of a payment;

“pay period” means the period in respect of which a claimant is, or expects to be, normally paid by his employer, being a week, a fortnight, four weeks, a month or other shorter or longer period as the case may be;

“pension age disability payment” has the meaning given in regulation 2 of the Disability Assistance for Older People (Scotland) Regulations 2024;

“pension fund holder" means with respect to a personal pension scheme or an occupational pension scheme, the trustees, managers or scheme administrators, as the case may be, of the scheme ... concerned;

“period of study" means the period beginning with the date on which a person starts attending or undertaking a course of study and ending with the last day of the course or such earlier date (if any) as he finally abandons it or is dismissed from it;

“personal independence payment” means personal independence payment under Part 4 of the 2012 Act;

“personal pension scheme” means—

“policy of life insurance” means any instrument by which the payment of money is assured on death (except death by accident only) or the happening of any contingency dependent on human life, or any instrument evidencing a contract which is subject to payment of premiums for a term dependent on human life;

“polygamous marriage” means any marriage during the subsistence of which a party to it is married to more than one person and the ceremony of marriage took place under the law of a country which permits polygamy;

“the Post Office” means Post Office Limited (registered number 02154540);

“Post Office compensation payment” means a payment made by the Post Office or the Secretary of State for the purpose of providing compensation or support which is—

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“public authority” includes any person certain of whose functions are functions of a public nature;

“qualifying person” means a person in respect of whom a Grenfell Tower payment, a child abuse payment, a Windrush payment, a Post Office compensation payment, a vaccine damage payment or an LGBT Financial Recognition Scheme payment has been made orpayment has been made from the Fund, the Eileen Trust, MFET Limited, the Skipton Fund, the Caxton Foundation, the Scottish Infected Blood Support Scheme, an approved blood scheme, the London Emergencies Trust, the We Love Manchester Emergency Fund, the National Emergencies Trust, the Victims of Overseas Terrorism Compensation Scheme or the London Bombings Relief Charitable Fund;

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“relative” means close relative, grand-parent, grand-child, uncle, aunt, nephew or neice;

“relevant enactment” has the meaning prescribed in regulation 16(8)(a);

“relevant person”, in relation to any property, rights or interests to which section 90B(5) of the Scotland Act 1998 applies, means the person who manages that property or those rights or interests;

“remunerative work” has the meaning prescribed in regulation 5;

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“Scottish basic rate” means the rate of income tax of that name calculated in accordance with section 6A of the Income Tax Act 2007;

“Scottish Infected Blood Support Scheme” means the scheme of that name administered by the Common Services Agency (constituted by section 10 of the National Health Service (Scotland) Act 1978);

“Scottish taxpayer” has the same meaning as in Chapter 2 of Part 4A of the Scotland Act 1998;

“self-employed earner” shall be construed in accordance with section 2(1)(b) of the Social Security Act;

“self-employment route” means assistance in pursuing self-employed earner’s employment whilst participating in—

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“shared parental leave” means leave under section 75E or 75G of the Employment Rights Act 1996;

“single claimant” means a claimant who neither has a partner nor is a lone parent;

“Social Security Act” means the Social Security Act 1975;

“sports award" means an award made by one of the Sports Councils named in section 23(2) of the National Lottery etc.Act 1993 out of sums allocated to it for distribution under that section;

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“subsistence allowance” means an allowance which an employment zone contractor has agreed to pay to a person who is participating in an employment zone programme;

“supplementary benefit” means a supplementary pension or allowance under section 1 or 4 of the Supplementary Benefits Act 1976;

“terminal date” in respect of a claimant means the terminal date in his case for the purposes of regulation 7 of the Child Benefit (General) Regulations 1976 ;

“the Caxton Foundation” means the charitable trust of that name established on 28th March 2011 out of funds provided by the Secretary of State for the benefit of certain persons suffering from hepatitis C and other persons eligible for payment in accordance with its provisions;

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“the Eileen Trust” means the charitable trust of that name established on 29th March 1993 out of funds provided by the Secretary of State for the benefit of persons eligible for payment in accordance with its provisions;

“the Fund” means moneys made available from time to time by the Secretary of State for the benefit of persons eligible for payment in accordance with the provisions of a scheme established by him on 24th April 1992 or, in Scotland, on 10th April 1992;

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“the Independent Living Fund (2006)” means the Trust of that name established by a deed dated 10th April 2006 and made between the Secretary of State for Work and Pensions of the one part and Margaret Rosemary Cooper, Michael Beresford Boyall and Marie Theresa Martin of the other part;

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“the London Bombings Relief Charitable Fund” means the company limited by guarantee (number 5505072) and registered charity of that name established on 11th July 2005 for the purpose of (amongst other things) relieving sickness, disability or financial need of victims (including families or dependants of victims) of the terrorist attacks carried out in London on 7th July 2005;

“the London Emergencies Trust” means the company of that name (number 09928465) incorporated on 23rd December 2015 and the registered charity of that name (number 1172307) established on 28th March 2017;

“the Macfarlane (Special Payments) Trust” means the trust of that name, established on 29th January 1990 partly out of funds provided by the Secretary of State, for the benefit of certain persons suffering from haemophilia;

“the Macfarlane (Special Payments) (No. 2) Trust" means the trust of that name, established on 3rd May 1991 partly out of funds provided by the Secretary of State, for the benefit of certain persons suffering from haemophilia and other beneficiaries;

“the Macfarlane Trust” means the charitable trust, established partly out of funds provided by the Secretary of State to the Haemophilia Society, for the relief of poverty or distress among those suffering from haemophilia;

“the Skipton Fund” means the ex-gratia payment scheme administered by the Skipton Fund Limited, incorporated on 25th March 2004, for the benefit of certain persons suffering from hepatitis C and other persons eligible for payment in accordance with the scheme’s provisions;

“training allowance” means an allowance (whether by way of periodical grants or otherwise) payable—

but it does not include an allowance paid by any Government department to or in respect of a person by reason of the fact that he is following a course of full-time education , other than under arrangements made under section 2 of the Employment and Training Act 1973, or is training as a teacher;

“universal credit” means universal credit under Part 1 of the 2012 Act;

“vaccine damage payment” means a payment made under the Vaccine Damage Payments Act 1979;

“the Victims of Overseas Terrorism Compensation Scheme” means the scheme of that name established by the Ministry of Justice in 2012 under section 47 of the Crime and Security Act 2010;

“voluntary organisation” means a body, other than a public or local authority, the activities of which are carried on otherwise than for profit;

“war disablement pension” means any retired pay or pension or allowance payable in respect of disablement under an instrument specified in section 639(2) of the Income Tax (Earnings and Pensions) Act 2003;

“war pension” means a war disablement pension, a war widow’s pension or a war widower’s pension;

“war widow’s pension” means any pension or allowance payable to a woman as a widow under an instrument specified in section 639(2) of the Income Tax (Earnings and Pensions) Act 2003 in respect of the death or disablement of any person;

“war widower’s pension” means any pension or allowance payable to a man as a widower or to a surviving civil partner under an instrument specified in section 639(2) of the Income Tax (Earnings and Pensions) Act 2003 in respect of the death or disablement of any person;

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“water charges” means—

in so far as such charges are in respect of the dwelling which a person occupies as his home;

“the We Love Manchester Emergency Fund” means the registered charity of that name (number 1173260) established on 30th May 2017;

“the Welfare Reform Act” means the Welfare Reform Act 2007;

“welfare to work beneficiary" means a person–

“Windrush payment” means a payment made under the Windrush Compensation Scheme (Expenditure) Act 2020;

“working tax credit” means a working tax credit under section 10 of the Tax Credits Act 2002;

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“year of assessment” has the meaning prescribed in section 832(1) of the Income and Corporation Taxes Act 1988;

“young person” has the meaning prescribed in regulation 14.

“ ... youth training” means—

for purposes which include the training of persons who, at the beginning of their training, are under the age of 18.

(1A)For the purposes of these Regulations, where a person’s principal place of residence is a care home, an Abbeyfield Home or an independent hospital and he is temporarily absent from that home or hospital, he shall be regarded as continuing to reside in that home or hospital—

(a)where he is absent because he is a patient, for the first 52 weeks of any such period of absence and for this purpose—

(i)“patient” has the meaning it has in Schedule 7 by virtue of regulation 21(3); and

(ii)periods of absence separated by not more than 28 days shall be treated as a single period of absence equal in duration to all those periods; and

(b)for the first three weeks of any other period of absence.

(1B)References in these Regulations to a claimant participating as a service user are to—

(a)a person who is being consulted by or on behalf of—

(i)a body which has a statutory duty to provide services in the field of health, social care or social housing; or

(ii)a body which conducts research or undertakes monitoring for the purpose of planning or improving such services,

in their capacity as a user, potential user, carer of a user or person otherwise affected by the provision of those services; or

(ab)a person who is being consulted by or on behalf of—

(i)the Secretary of State in relation to any of the Secretary of State’s functions in the field of social security or child support or under section 2 of the Employment and Training Act 1973; or

(ii)a body which conducts research or undertakes monitoring for the purpose of planning or improving such functions,

in their capacity as a person affected or potentially affected by the exercise of those functions or the carer of such a person;

(b)the carer of a person consulted under sub-paragraphs (a) or (ab).

(2) In these Regulations, unless the context otherwise requires, a reference—

(a)to a numbered Part is to the Part of these Regulations bearing that number;

(b)to a numbered regulation or Schedule is to the regulation in or Schedule to these Regulations bearing that number;

(c)in a regulation or Schedule to a numbered paragraph is to the paragraph in that regulation or Schedule bearing that number;

(d)in a paragraph to a lettered or numbered sub-paragraph is to the sub-paragraph in that paragraph bearing that letter or number.

(3) Unless the context requires otherwise, any reference to the claimant's family or, as the case may be, to a member of his family, shall be construed for the purposes of these Regulations as if it included in relation to a polygamous marriage a reference to any partner and to any child or young person who is treated as the responsibility of the claimant or his partner, where that child or young person is a member of the claimant's household.

( 4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Disapplication of section 1(1A) of the Administration Act

2A.Section 1(1A) of the Administration Act (requirement to state national insurance number) shall not apply—

(a)to a child or young person in respect of whom income support is claimed;

(b)to a partner in respect of whom a claim for income support is made or treated as made before 5th October 1998.

(c)to a person who—

(i)is a person in respect of whom a claim for income support is made;

(ii)is subject to immigration control within the meaning of section 115(9)(a) of the Immigration and Asylum Act;

(iii)is not entitled to any income support for the purposes of section 124 of the Contributions and Benefits Act; and

(iv)has not previously been allocated a national insurance number.

Definition of non-dependant

3.—(1) In these Regulations, “non-dependant” means any person, except someone to whom paragraph (2), (2A) or (2B) applies , who normally resides with a claimantor with whom a claimant normally resides.

(2)This paragraph applies to—

(a)any member of the claimant’s family;

(b)a child or young person who is living with the claimant but who is not a member of his household by virtue of regulation 16 (circumstances in which a person is to be treated as being or not being a member of the household);

(c)a person who lives with the claimant in order to care for him or for the claimant’s partner and who is engaged for that purpose by a charitable or voluntary organisation which makes a charge to the claimant or the claimant’s partner for the care provided by that person;

(d)the partner of a person to whom sub-paragraph (c) applies.

(2A)This paragraph applies to a person, other than a close relative of the claimant or the claimant’s partner,—

(a)who is liable to make payments on a commercial basis to the claimant or the claimant’s partner in respect of his occupation of the claimant’s dwelling;

(b)to whom the claimant or the claimant’s partner is liable to make payments on a commercial basis in respect of his occupation of that person’s dwelling;

(c)who is a member of the household of a person to whom sub-paragraph (a) or (b) applies.

(2B)Subject to paragraph (2C), this paragraph applies to—

(a)a person who jointly occupies the claimant’s dwelling and who is either—

(i)a co-owner of that dwelling with the claimant or the claimant’s partner (whether or not there are other co-owners); or

(ii)jointly liable with the claimant or the claimant’s partner to make payments to a landlord in respect of his occupation of that dwelling;

(b)a partner of a person to whom sub-paragraph (a) applies.

(2C)Where a person is a close relative of the claimant or the claimant’s partner, paragraph (2B) shall apply to him only if the claimant’s, or the claimant’s partner’s, co-ownership, or joint liability to make payments to a landlord in respect of his occupation, of the dwelling arose either before 11th April 1988, or, if later, on or before the date upon which the claimant or the claimant’s partner first occupied the dwelling in question.

(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4) For the purposes of this regulation a person resides with another only if they share any accommodation except a bathroom, a lavatory or a communal areabut not if each person is separately liable to make payments in respect of his occupation of the dwelling to the landlord .

(5) In this regulation “communal area” means any area (other than rooms) of common access (including halls and passageways) and rooms of common use in sheltered accommodation.

Permitted period

3A.—(1)For the purposes of regulation 17(6), ... paragraph 7(6) of Schedule 3A, paragraph 6(3) of Schedule 3B and paragraphs 4 and 6 of Schedule 8 (applicable amounts, mortgage interest, protected sums and earnings to be disregarded), where a claimant has ceased to be entitled to income support–

(a)because he or his partner becomes engaged in remunerative work the permitted period, ... shall be twelve weeks; or

(b)for any other reason, the permitted period shall be eight weeks.

(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

PART IICONDITIONS OF ENTITLEMENT

Prescribed categories of person

4ZA.—(1)Subject to the following provisions of this regulation, a person to whom any paragraph of Schedule 1B applies falls within a prescribed category of person for the purposes of section 124(1)(e) of the Contributions and Benefits Act (entitlement to income support).

(2)Paragraph (1) does not apply to a full-time student during the period of study.

(3)A full-time student during the period of study falls within a prescribed category of person for the purposes of section 124(1)(e) of the Contributions and Benefits Act only if—

(a). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b)paragraph 1, 2, ... 11, ... 15A, or 18 of Schedule 1B applies to him; ...

(c)any other paragraph of Schedule 1B applies to him and—

(i)in the case of a person with a partner, the partner is also a full-time student and either he or his partner is treated as responsible for a child or young person, or

(ii)in any other case, he is treated as responsible for a child or young person,

but this provision applies only for the period of the summer vacation appropriate to his course; ...

(d). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3A)Paragraph (1) does not apply to a person to whom section 6 of the Children (Leaving Care) Act 2000 (exclusion from benefits) applies.

(4)A person who falls within a prescribed category in Schedule 1B for the purposes of this regulation for any day in a benefit week, shall fall within that category for the whole of that week.

Temporary absence from Great Britain

4.—(1) Where a claimant is entitled to income support for a period immediately preceding a period of temporary absence from Great Britain, his entitlement to income support shall continue only—

(a)in the circumstances specified in paragraph (2), during the first 4 weeks of that period of temporary absence; and

(b)in the circumstances specified in paragraph (3), during the first 8 weeks of that period.

(2) The circumstances in which a claimant's entitlement to income support is to continue during the first four weeks of a temporary absence from Great Britain are that—

(a)the period of absence is unlikely to exceed 52 weeks; and

(b)while absent from Great Britain, the claimant continues to satisfy the other conditions of entitlement to income support; and

(c)any one of the following conditions applies—

(i)the claimant falls within one or more of the prescribed categories of person listed in Schedule 1B other than paragraphs 7, 15, 20, 21, 24, 25, 26 or 27 of that Schedule; or

(ii)the claimant falls within paragraph 7 of Schedule 1B (persons treated as capable of work and persons entitled to statutory sick pay) and his absence from Great Britain is for the sole purpose of receiving treatment from an appropriately qualified person for the incapacity by reason of which he satisfies the conditions of that paragraph; or

(iii)he is in Northern Ireland; or

(iv)he is a member of a couple and he and his partner are both absent from Great Britain, and a premium referred to in paragraph 9, 9A, 10, 11 or 13 of Schedule 2 (applicable amounts) is applicable in respect of his partner or

(v)on the day on which the absence began he had satisfied the provisions of paragraph 7 of Schedule 1B (persons treated as capable of work and persons entitled to statutory sick pay) for a continuous period of not less than—

(aa)196 days in the case of a claimant who is terminally ill within the meaning of section 30B(4) of the Contributions and Benefits Act, or who is entitled to the highest rate of the care component of disability living allowance, the care component of child disability payment at the highest rate in accordance with the DACYP Regulations (see regulation 11(5) of those Regulations), armed forces independence payment, the enhanced rate of the daily living component of personal independence paymentor the enhanced rate of the daily living component of adult disability payment; or

(bb)364 days in any other case,

and for this purpose any two or more separate periods separated by a break of not more than 56 days shall be treated as one continuous period.

(3)The circumstances in which a claimant’s entitlement to income support is to continue during the first 8 weeks of a temporary absence from Great Britain are that—

(a)the period of absence is unlikely to exceed 52 weeks; and

(b)the claimant continues to satisfy the other conditions of entitlement to income support; and

(c)the claimant is, or the claimant and any other member of his family are, accompanying a member of the claimant’s family who is a child or young person solely in connection with arrangements made for the treatment of that child or young person for a disease or bodily or mental disablement; and

(d)those arrangements relate to treatment—

(i)outside Great Britain;

(ii)during the period whilst the claimant is, or the claimant and any member of his family are, temporarily absent from Great Britain; and

(iii)by, or under the supervision of, a person appropriately qualified to carry out that treatment.

(3A)A claimant’s entitlement to income support shall continue during a period of temporary absence from Great Britain if—

(a)he satisfied the conditions of entitlement to income support immediately before the beginning of that period of temporary absence; and

(b)that period of temporary absence is for the purpose of the claimant receiving treatment at a hospital or other institution outside Great Britain where the treatment is being provided—

(i)under section 6(2) of the Health Service Act (performance of functions outside England) or section 6(2) of the Health Service (Wales) Act (performance of functions outside Wales);

(ii)pursuant to arrangements made under section 12(1) of the Health Service Act (Secretary of State’s arrangements with other bodies), section 10(1) of the Health Service (Wales) Act (Welsh Minister’s arrangements with other bodies), paragraph 18 of Schedule 4 to the Health Service Act (joint exercise of functions) or paragraph 18 of Schedule 3 to the Health Service (Wales) Act (joint exercise of functions); or

(iii)under any equivalent provision in Scotland or pursuant to arrangements made under such provision.

(4)In paragraphs (2) and (3) “appropriately qualified” means qualified to provide medical treatment, physiotherapy or a form of treatment which is similar to, or related to, either of those forms of treatment.

Persons treated as engaged in remunerative work

5.—(1) Subject to the following provisions of this regulation, for the purposes of section 20(3)(c) of the Act (conditions of entitlement to income support), remunerative work is work in which a person is engaged, or, where his hours of work fluctuate, he is engaged on average, for not less than 16 hours a week being work for which payment is made or which is done in expectation of payment.

(1A)In the case of any partner of the claimant paragraph (1) shall have effect as though for the words “16 hours" there were substituted the words “24 hours".

(2)Subject to paragraph (3B), the number of hours for which a person is engaged in work shall be determined—

(a)where no recognisable cycle has been established in respect of a person's work, by reference to the number of hours or, where those hours are likely to fluctuate, the average of the hours, which he is expected to work in a week;

(b)where the number of hours for which he is engaged fluctuate, by reference to the average of hours worked over—

(i)if there is a recognisable cycle of work, the period of one complete cycle (including, where the cycle involves periods in which the person does no work, those periods but disregarding any other absences);

(ii)in any other case, the period of five weeks immediately before the date of claim or the date on which a superseding decision is made under section 10 (decisions superseding earlier decisions) of the Social Security Act 1998 , or such other length of time as may, in the particular case, enable the person's average hours of work to be determined more accurately.

(3) A person shall be treated as engaged in remunerative work during any period for which he is absent from work referred to in paragraph (1) if the absence is either without good cause or by reason of a recognised, customary or other holiday.

(3A)A person shall not be treated as engaged in remunerative work on any day on which the person is on maternity leave, paternity leave, adoption leave, shared parental leave or parental bereavement leave or is absent from work because he is ill.

(3B)Where for the purpose of paragraph (2)(b)(i), a person’s recognisable cycle of work at a school, other educational establishment or other place of employment is one year and includes periods of school holidays or similar vacations during which he does not work, those periods and any other periods not forming part of such holidays or vacations during which he is not required to work shall be disregarded in establishing the average hours for which he is engaged in work.

(4) A person who makes a claim and to whom or whose partner section 23 of the Act (trade disputes) applies or applied shall, for the period of seven days following the date on which the stoppage of work due to a trade dispute at his or his partner's place of work commenced or, if there is no stoppage, the date on which he or his partner first withdrew his labour in furtherance of a trade dispute, be treated as engaged in remunerative work.

(5)Subject to paragraph (5A), a person who was, or was treated as being, engaged in remunerative work and in respect of that work earnings to which regulation35(1)(b) and (d) (earnings of employed earners) applies are paid shall be treated as being engaged in remunerative work for the period for which those earnings are taken into account in accordance with Part V.

(5A)Paragraph (5) shall not apply to earnings disregarded under paragraph 1 of Schedule 8 to these regulations.

(6)For the purposes of this regulation, in determining the number of hours in which a person is engaged or treated as engaged in remunerative work, no account shall be taken of any hours in which the person is engaged in an employment or a scheme to which regulation 6(1) (persons not treated as engaged in remunerative work) applies.

(7)For the purposes of paragraphs (1) and (2), in determining the number of hours for which a person is engaged in work, that number shall include any time allowed to that person by his employer for a meal or for refreshment, but only where that person is, or expects to be, paid earnings in respect of that time.

(8) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(9) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(10) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Persons not treated as engaged in remunerative work

6.—(1) A person shall not be treated as engaged in remunerative work in so far as—

(a). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b)he is engaged in child minding in his home;

(c)he is engaged by a charity or voluntary organisation..., or is a volunteer where the only payment received by him or due to be paid to him, is a payment which is to be disregarded under regulation 40(2) and paragraph 2 of Schedule 9 (sums to be disregarded in the calculation of income other than earnings)and in this paragraph “volunteer” means a person who is engaged in voluntary work, otherwise than for a relative, where the only payment received, or due to be paid to the person by virtue of being so engaged, is in respect of any expenses reasonably incurred by the person in connection with that work ;

(d)he is engaged on a scheme for which a training allowance is being paid; ...

(dd)he is receiving assistance under the self-employment route;

(e). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(f). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(g). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(h)he is engaged in any one of the employments mentioned in heads (a) to (d) of sub-paragraph (1) of paragraph 7 of Schedule 8 (which relates to persons serving as firemen, in coastal rescue activities etc); ...

(j)he is performing his duties as a councillor, and for this purpose “councillor” has the same meaning as in section 171F(2) of the Contributions and Benefits Act; or

(k)he is engaged in caring for a person who is accommodated with him by virtue of arrangements made under any of the provisions referred to in paragraph 26 or in accordance with paragraph 27 of Schedule 9 (sums to be disregarded in the calculation of income other than earnings) and is in receipt of any payment specified in those paragraphs.

(ka)he is engaged in caring for a person who is provided with continuing care by a local authority by virtue of arrangements made under section 26A of the Children (Scotland) Act 1995 (duty to provide continuing care) and is in receipt of a payment made under that section of that Act;

(m)he is engaged in an activity in respect of which—

(i)a sports award has been made, or is to be made, to him; and

(ii)no other payment is made or is expected to be made to him.

(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4)The following persons shall not be treated as engaged in remunerative work–

(a). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b)subject to regulation 5(4) and (5) (persons treated as engaged in remunerative work), a person to whom section 126 of the Contributions and Benefits Act (trade disputes) applies or in respect of whom section 124(1) of that Act (conditions of entitlement to income support) has effect as modified by section 127(b) of that Act (effect of return to work);

(c)a person to whom paragraph 4 of Schedule 1B applies;

(d). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(5)A person shall not be treated as engaged in remunerative work for the period specified in paragraph (6) in so far as—

(a)he or his partner is engaged in work which—

(i)is remunerative work; and

(ii)he, or his partner, is expected to be engaged in for a period of no less than five weeks;

(b)he or his partner had, for a continuous period of 26 weeks ending on the day before the day on which he commenced the work referred to in sub-paragraph (a), been entitled to and in receipt of income support , an income-based jobseeker's allowance or an income-related employment and support allowance;

(c)he or his partner had, as at the day before the day on which he commenced the work referred to in sub-paragraph (a), an applicable amount which included—

(i)an amount determined in accordance with Schedule 3 (housing costs) as applicable to him in respect of housing costs which qualify under paragraph 17 of that Schedule; ...

(ii)an amount determined in accordance with Schedule 2 to the Jobseeker’s Allowance Regulations 1996 (housing costs) as applicable to him in respect of housing costs which qualify under paragraph 16 of that Schedule; or

(iii)an amount determined in accordance with Schedule 6 to the Employment and Support Allowance Regulations (housing costs) as applicable to him in respect of housing costs which qualify under paragraph 18 of that Schedule; and

(d)he or his partner remain liable to make paymentsin respect of such housing costs.

(6)A person referred to in paragraph (5) shall not be treated as engaged in remunerative work for—

(a)the period of four weeks commencing with the day on which he was first engaged in the work referred to in sub-paragraph (a) of that paragraph...

(b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(7)In calculating the period of benefit entitlement referred to in paragraph... (5)(b), no account shall be taken of entitlement arising by virtue of paragraph... (6).

(8)In paragraph (5), a reference to the claimant or his partner being entitled to and in receipt of an income-based jobseeker’s allowance or to an amount being applicable to either of them under the Jobseeker’s Allowance Regulations 1996 shall include a reference to the claimant and his partner being entitled to, and in receipt of, a joint-claim jobseeker’s allowance and to an amount being applicable to that couple under those Regulations.

Meaning of employment

7. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Persons not required to be available for employment

8. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Persons treated as available for employment

9. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Circumstances in which claimants are not to be treated as available for employment

10. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Actively seeking employment

10A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Registration for employment

11. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Relevant Education

12.For the purposes of these Regulations, a person is to be treated as receiving relevant education if he is a qualifying young person within the meaning of section 142 of the Contributions and Benefits Act (child and qualifying young person).

Circumstances in which persons in relevant education are to be entitled to income support

13.—(1) Notwithstanding that a person is to be treated as receiving relevant education under regulation 12 (relevant education) he shall, if paragraph (2) applies to him and he satisfies the other conditions of entitlement to income support, be entitled to income support.

(2) This paragraph applies to a person who (subject to paragraph (2A)) is a qualifying young person within the meaning of section 142 of the Contributions and Benefits Act (child and qualifying young person) (hereinafter referred to as an eligible person) who—

(a)is the parent of a child for whom he is treated as responsible under regulation 15 (circumstances in which a person is to be treated as responsible or not responsible for another) and who is treated as a member of his household under regulation 16 (circumstances in which a person is to be treated as being or not being a member of the household); or

(b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(bb). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(bc). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(c)has no parent nor any person acting in the place of his parents; or

(d)of necessity has to live away from his parents and any person acting in the place of his parents because–

(i)he is estranged from his parents and that person; or

(ii)he is in physical or moral danger; or

(iii)there is a serious risk to his physical or mental health;

(dd)has ceased to live in accommodation provided for him by a local authority under Part III of the Children Act 1989 (local authority support for children and families)or Part II of the Children (Scotland) Act 1995 (promotion of children’s welfare by local authorities and by children’s hearings etc)or Part 4 (meeting needs) or Part 6 (looked after and accommodated children) of the Social Services and Well-being (Wales) Act 2014, or by virtue of any order or warrant made under the Children’s Hearings (Scotland) Act 2011, and is of necessity living away from his parents and any person acting in place of his parents;

(e)is living away from his parents and any person acting in the place of his parents in a case where his parents are or, as the case may be, that person is unable financially to support him and—

(i)chronically sick or mentally or physically disabled; or

(ii)detained in custody pending trial or sentence upon conviction or under a sentence imposed by a court; or

(iii)prohibited from entering or re-entering Great Britain; or

(f). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(g). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(h)is a person to whom paragraph 18 of Schedule 1B (refugees) applies.

(2A)For the purposes of paragraph (2)—

(a)the eligible person shall be treated as satisfying the condition prescribed in regulation 8 of the Child Benefit (General) Regulations 2006(child benefit not payable in respect of qualifying young person: other financial support);

(b)where sub-paragraphs (c) to (e) apply, the eligible person shall be treated as satisfying the condition prescribed in regulation 5(2)(e) and (f) of the Child Benefit (General) Regulations 2006(extension period: 16 and 17 year olds).

(3) In this regulation—

(a)any reference to a person acting in the place of an eligible person’s parents includes—

(i)for the purposes of paragraph (2)(c), (d) and (dd), a reference to a local authority or voluntary organisation where the eligible person is being looked after by them under a relevant enactment or where the eligible person is placed by the local authority or voluntary organisation with another person, that other person, whether or not a payment is made to him;

(ii)for the purposes of paragraph (2)(e), the person with whom the person is so placed;

(b)“chronically sick or mentally or physically disabled” means, in relation to a person to whom that expression refers, a person—

(i)in respect of whom the condition specified in paragraph 12(1) of Schedule 2 (additional condition for the higher pensioner and disability premiums) is satisfied; or

(ii). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(iii)who is substantially and permanently disabled ; or

(iv)who is entitled to an employment and support allowance which includes a work-related activity component or support component or who would be entitled to an employment and support allowance including a work-related activity component but for the application of section 1A of the Welfare Reform Act (duration of contributory allowance).

Persons under 18 years

13A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

PART IIIMEMBERSHIP OF THE FAMILY

Persons of a prescribed description

14.—(1) Subject to paragraph (2), a person of a prescribed description for the purposes of section 20(11) of the Act as it applies to income support (definition of the family) and section 23(1) and (3) of the Act (trade disputes) is a person who falls within the definition of qualifying young person in section 142 of the Contributions and Benefits Act (child and qualifying young person) , and in these Regulations such a person is referred to as a “young person”.

(2)Paragraph (1) shall not apply to a person who is—

(a). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b)entitled to income support or would, but for section 134(2) (provision against dual entitlement of members of family) of the Contributions and Benefits Act, be so entitled; ...

(c)a person to whom section 6 of the Children (Leaving Care) Act 2000 (exclusion from benefits) applies...

(d)entitled to an employment and support allowance or would, but for paragraph 6(1)(d) of Schedule 1 to the Welfare Reform Act (conditions of entitlement to income-related employment and support allowance), be so entitled; or

(e)entitled to universal credit

(3)A person of a prescribed description for the purposes of section 137(1) of the Contributions and Benefits Act as it applies to income support (definition of family) includes a child or young person in respect of whom section 145A of that Act applies for the purposes of entitlement to child benefit but only for the period prescribed under section 145A(1) of that Act.

Circumstances in which a person is to be treated as responsible or not responsible for another

15.—(1)Subject to the following provisions of this regulation, a person is to be treated as responsible for a child or young person for whom he is receiving child benefit and this includes a child or young person to whom paragraph (3) of regulation 14 applies.

(1A)In a case where a child (“the first child”) is in receipt of child benefit in respect of another child (“the second child”), the person treated as responsible for the first child in accordance with the provisions of this regulation shall also be treated as responsible for the second child.

(2)In the case of a child or young person in respect of whom no person is receiving child benefit, the person who shall be treated as responsible for that child or young person shall be—

(a)except where sub-paragraph (b) applies, the person with whom the child or young person usually lives; or

(b)where only one claim for child benefit has been made in respect of the child or young person, the person who made that claim.

(3) Where regulation 16(6) (circumstances in which a person is to be treated as being or not being a member of the household) applies in respect of a child or young person, that child or young person shall be treated as the responsibility of the claimant for that part of the week for which he is under that regulation treated as being a member of the claimant's household.

(4) Except where paragraph (3) applies, for the purposes of these Regulations a child or young person shall be treated as the responsibility of only one person in any benefit week and any person other than the one treated as responsible for the child or young person under this regulation shall be treated as not so responsible.

Circumstances in which a person is to be treated as being or not being a member of the household

16.—(1) Subject to paragraphs (2) to (5), the claimant and any partner and, where the claimant or his partner is treated as responsible under regulation 15 (circumstances in which a person is to be treated as responsible or not responsible for another) for a child or young person, that child or young person and any child of that child or young person shall be treated as members of the same household notwithstanding that any of themis temporarily living away from the other members of his family .

(2)Paragraph (1) shall not apply to a person who is living away from the other members of his family where—

(a)that person does not intend to resume living with the other members of his family; or

(b)his absence from the other members of his family is likely to exceed 52 weeks, unless there are exceptional circumstances (for example the person is in hospital or otherwise has no control over the length of his absence), and the absence is unlikely to be substantially more than 52 weeks.

(3) Paragraph (1) shall not apply in respect of any member of a couple or of a polygamous marriage where—

(a)one, both or all of them are patients detained in a hospital provided under section 4 of the National Health Service Act 1977 ( high security psychiatric services ) or section 102 of the National Health Service (Scotland) Act 1978 (state hospitals) ; or

(b)one, both or all of them are—

(i)detained in custody pending trial or sentence upon conviction or under a sentence imposed by a court; or

(ii)on temporary release in accordance with the provisions of the Prison Act 1952 orthe Prisons (Scotland) Act 1989;

(c). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(d)the claimant is abroad and does not satisfy the conditions of regulation 4 (temporary absence from Britain); or

(e)one of them is permanently residing in a care home, an Abbeyfield Home or an independent hospital .

(4) A child or young person shall not be treated as a member of the claimant's household where he is—

(a)placed with the claimant or his partner by a local authority under section 22C(2) of the Children Act 1989 or by a voluntary organisation under section 59(1)(a) of that Act; or

(aa)placed with the claimant or his partner by a local authority under section 81(2) of the Social Services and Well-being (Wales) Act 2014; or

(b)placed with the claimant or his partner prior to adoption; or

(c)placed for adoption with the claimant or his partner pursuant to a decision under the Adoption Agencies Regulations 1983 or the Adoption Agencies (Scotland) Regulations 2009 .

(5) Subject to paragraph (6), paragraph (1) shall not apply to a child or young person who is not living with the claimantand who —

(a)in a case which does not fall within sub-paragraph (aa), has been continuously absent from Great Britain for a period of more than four weeks commencing—

(i)subject to paragraph (5A), where he went abroad before the date of claim for income support, with that date;

(ii)in any other case, on the day which immediately follows the day on which he went abroad; or

(aa)where regulation 4(3) or paragraph 11A or 12A of Schedule 7 (temporary absence abroad for the treatment of a child or young person) applies, has been continuously absent from Great Britain for a period of more than 8 weeks, that period of 8 weeks commencing—

(i)subject to paragraph (5A), where he went abroad before the date of the claim for income support, on the date of that claim;

(ii)in any other case, on the day which immediately follows the day on which he went abroad; or

(b)has been an in-patient or in accommodation... for a continuous period of more than 12 weeks commencing—

(i)subject to paragraph (5A), where he became an in-patient or, as the case may be, entered that accommodation before the date of the claim for income support, with that date; or

(ii)in any other case, with the date on which he became an in-patient or entered that accommodation,

and, in either case, has not been in regular contact with either the claimant or any member of the claimant's household; or

(c)is being looked after by a local authority under a relevant enactment; or

(d)has been placed with a person other than the claimant prior to adoption; or

(e)has been placed for adoption pursuant to a decision under the Adoption Agencies Regulations 1983 or the Adoption Agencies (Scotland) Regulations 2009 ; or

(f)is detained in custody pending trial or sentence upon conviction or under a sentence imposed by a court.

(5A)Sub-paragraphs (a)(i), (aa)(i) and (b)(i) of paragraph (5) shall not apply in a case where immediately before the date of claim for income support the claimant was entitled to an income-based jobseeker’s allowance.

(6) A child or young person to whom any of the circumstances mentioned in sub-paragraphs (c) or (f) of paragraph (5) applies shall be treated as being a member of the claimant's household only for that part of any benefit week where that child or young person lives with the claimant.

(7) Where a child or young person for the purposes of attending the educational establishment at which he is receiving relevant education is living with the claimant or his partner and neither one is treated as responsible for that child or young person that child or young person shall be treated as being a member of the household of the person treated as responsible for him and shall not be treated as a member of the claimant's household.

(8) In this regulation—

(za)“accommodation” means accommodation provided by a local authority in a home owned or managed by that local authority—

(i)under sections 21 to 24 of the National Assistance Act 1948 (provision of accommodation),

(ii)in Scotland, under section 13B or 59 of the Social Work (Scotland) Act 1968 (provision of residential or other establishment), ...

(iii)under section 25 of the Mental Health (Care and Treatment) (Scotland) Act 2003 (care and support services etc.), ...

(iv)under section 18 or 19 of the Care Act 2014 (duty and power to meet needs for care and support), or

(v)under section 35 or 36 of the Social Services and Well-being (Wales) Act 2014 (duty and power to meet care and support needs of an adult),

where the accommodation is provided for a person whose stay in that accommodation has become other than temporary;

(a)“relevant enactment” means the Army Act 1955, the Social Work (Scotland) Act 1968, the Matrimonial Causes Act 1973, the Adoption and Children (Scotland) Act 2007, the Family Law Act 1986, the Children Act 1989 and the Social Services and Well-being (Wales) Act 2014.

(b)“voluntary organisation” has the meaning assigned to it in the Children Act 1989 or, in Scotland, the Social Work (Scotland) Act 1968.

PART IVAPPLICABLE AMOUNTS

Applicable amounts

17.—(1) Subject to regulations18 to 22A ... (applicable amounts in other cases and reductions in applicable amounts ...), a claimant's weekly applicable amount shall be the aggregate of such of the following amounts as may apply in his case:

(a)an amount in respect of himself or, if he is a member of a couple, an amount in respect of both of them, determined in accordance with paragraph 1 (1), (2) or (3), as the case may be, of Schedule 2;

(b)an amount determined in accordance with paragraph 2 of Schedule 2 in respect of any child or young person who is a member of his family, except a child or young person whose capital, if calculated in accordance with Part V in like manner as for the claimant, except as provided in regulation 44(1) (modifications in respect of children and young persons), would exceed £3,000;

(bb). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(c)if he is a member of a family of which at least one member is a child or young person, an amount determined in accordance with Part II of Schedule 2 (family premium);

(d)the amount of any premiums which may be applicable to him, determined in accordance with Parts III and IV of Schedule 2 (premiums);

(e)any amounts determined in accordance with Schedule 3 (housing costs) which may be applicable to him in respect of housing costs as prescribed in that Schedule.

(f)any amounts determined in accordance with paragraphs (2) to (7).

(g). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(2)Where —

(a)a claimant has throughout the period beginning on 11th April 1988 and ending immediately before the coming into force of paragraphs 25 to 28 of Schedule 10 (capital to be disregarded) failed to satisfy the capital condition in section 22(6) of the Act (no entitlement to benefit if capital exceeds prescribed amount); and

(b)as a consequence he is not entitled to any transitional addition, special transitional addition or personal expenses addition under Part II of the Transitional Regulations; and

(c)had those paragraphs been in force on 11th April 1988 he would have satisfied that condition and been entitled to any such addition,

the amount applicable under this paragraph shall, subject to paragraph (3), be equal to the amount of any transitional addition, special transitional addition and personal expenses addition to which he would be entitled under Part II of the Transitional Regulations had he been entitled to any such addition in the week commencing 11th April 1988.

(3)For the purposes of paragraph (2), in determining a claimant’s total benefit income in his second benefit week for the purpose of calculating the amount of any transitional addition to which he would have been entitled, no account shall be taken of any payment referred to in paragraph (1)(j) of regulation 9 of the Transitional Regulations (total benefit income) which is made in respect of that week to compensate for the loss of entitlement to income support.

(4)Subject to paragraph (6), where —

(a)the claimant or any member of his family was temporarily absent from his home in the claimant’s first or second benefit week (or both), because he was —

(i)a patient; or

(ii)outside Great Britain for the purpose of receiving treatment for any disease or bodily or mental disablement or for the purpose of accompanying a child or young person who is outside Great Britain for the purpose of receiving such treatment; or

(iii)in a care home, an Abbeyfield Home or an independent hospital; or

(iv)in the care of a local authority under a relevant enactment; or

(v)staying with a person who was contributing to his maintenance; and

(b)as a result —

(i)in the claimant’s first benefit week his requirements for the purpose of calculating his entitlement to supplementary benefit were increased or reduced or he was not entitled to that benefit; or

(ii)in the claimant’s second benefit week his applicable amount was increased or reduced or he was not entitled to income support; and

(c)the period during which his requirements were, or his applicable amount was, increased or reduced, or he was not entitled to benefit, or any one or more of those circumstances existed, did not exceed 8 weeks,

the amount applicable under this paragraph shall be equal to the amount determined under paragraph (5).

(5)The amount for the purposes of paragraph (4) shall be an amount equal to the difference between —

(a)the amount that his total benefit income in his first benefit week would have been had he been entitled in respect of that week to supplementary benefit calculated on the basis that he or any member of his family had not been absent from the home; and, if less,

(b)the amount of his total benefit income in the first complete week after the period of temporary absence ends; but for the purpose of calculating his total benefit income in that week —

(i)no account shall be taken of any payment referred to in paragraph (1)(j) of regulation 9 of the Transitional Regulations which is made in respect of that week to compensate for the loss (in whole or in part) of entitlement to income support; and

(ii)if the period of temporary absence ends after the coming into force of paragraph (4), the amount of income support to be taken into account shall, notwithstanding regulation 9(6) of the Transitional Regulations, be calculated as if that paragraph were not in force.

(6)The amount under paragraph (4) shall cease to be applicable to a claimant if he ceases to be entitled to income support for a period exceeding the permitted period determined in accordance with regulation 3A (permitted period).

(6A)For the purposes of paragraph (6), where a claimant has ceased to be entitled to income support because he or his partner is participating in arrangements for training made under section 2 of the Employment and Training Act 1973or section 2 of the Enterprise and New Towns (Scotland) Act 1990 or attending a course at an employment rehabilitation centre established under that section of the 1973 Act, he shall be treated as if he had been entitled to income support for the period during which he or his partner is participating in such arrangements or attending such a course.

(7)In this Regulation —

“first benefit week” and “second benefit week” have the meanings given to those expressions in regulations 2(1) of the Transitional Regulations and shall also include the week which would have been the claimant’s “first benefit week” or, as the case may be, “second benefit week” had he been entitled to supplementary benefit or, as the case may be, income support in that week;

“total benefit income” has, subject to paragraphs (3) and (5)(b), the same meaning as in regulation 9 of the Transitional Regulations;

“Transitional Regulations” means the Income Support (Transitional) Regulations 1987.

Polygamous marriages

18.—(1)Subject to paragraph (2) andregulations 21to 22A ... (applicable amounts in other cases and reductions in applicable amounts ...), where a claimant is a member of a polygamous marriage his weekly applicable amount shall be the aggregate of such of the following amounts as may apply in his case:

(a)the highest amount applicable to him and one of his partners determined in accordance with sub-paragraph (3) of paragraph 1 of Schedule 2 as if he and that partner were a couple;

(b)an amount equal to the difference between the amounts specified in sub-paragraphs (3)(d)and (1)(e) of paragraph 1 of Schedule 2 in respect of each of his other partners;

(c)an amount determined in accordance with paragraph 2 of Schedule 2 (applicable amounts) in respect of any child or young person for whom he or a partner of his is responsible and who is a member of the same household except a child or young person whose capital, if calculated in accordance with Part V in like manner as for the claimant, except as provided in regulation 44(1) (modifications in respect of children and young persons), would exceed £3,000;

(cc). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(d)if he or another partner of the polygamous marriage is responsible for a child or young person who is a member of the same household, the amount specified in Part II of Schedule 2 (family premiums);

(e)the amount of any premiums which may be applicable to him determined in accordance with Parts III and IV of Schedule 2 (premiums);

(f)any amounts determined in accordance with Schedule 3 (housing costs) which may be applicable to him in respect of housing costs as prescribed in that Schedule.

(g)any amount determined in accordance with regulation 17(1)(f) (applicable amounts);

(h). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(2)In the case of a partner who is aged less than 18, the amount which applies in respect of that partner shall be nil unless—

(a)that partner is treated as responsible for a child, or

(b)that partner is a person who—

(i)had he not been a member of a polygamous marriage would have qualified for income support under regulation 4ZA; or

(ii)satisfies the requirements of section 3(1)(f)(iii) of the Jobseekers Act 1995 (prescribed circumstances for persons aged 16 but less than 18); or

(iii)is the subject of a direction under section 16 of the Jobseekers Act 1995(persons under 18: severe hardship).

Applicable amounts for persons in residential care and nursing homes

19. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Applicable amounts for persons in board and lodging accommodation and hostels

20. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Special cases

21.—(1) Subject to paragraph (1B),regulation 21ZB (treatment of refugees) andregulation 22A (reductions in applicable amounts) in the case of a person to whom any paragraph in column (1) of Schedule 7 applies (applicable amounts in special cases), the amount included in the claimant's weekly amount in respect of him shall be the amount prescribed in the corresponding paragraph in column (2) of that Schedule; but no amount shall be included in respect of a child or young person if the capital of that child or young person calculated in accordance with Part V in like manner as for the claimant, except as provided in regulation 44(1) (modifications in respect of children and young persons), would exceed £3,000 .

(1A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(1B) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3)In Schedule 7 —

“partner of a person subject to immigration control" means a person–

...

“patient” means a person (other than a prisoner) who is regarded as receiving free in-patient treatment within the meaning of regulation 2(4) and (5) of the Social Security (Hospital In-Patients) Regulations 2005 .

“person from abroad” has the meaning given in regulation 21AA;

“prisoner” means a person who—

other than a person who is detained in hospital under the provisions of the Mental Health Act 1983, or, in Scotland, under the provisions of the Mental Health (Care and Treatment) (Scotland) Act 2003 or the Criminal Procedure (Scotland) Act 1995,

...

(3ZA)In Schedule 7 “person serving a sentence of imprisonment detained in hospital” means a person (“P”) who satisfies either of the following conditions.

(3ZB)The first condition is that—

(a)P is being detained under section 45A or 47 of the Mental Health Act 1983 (power of higher courts to direct hospital admission; removal to hospital of persons serving sentences of imprisonment etc.); and

(b)in any case where there is in relation to P a release date within the meaning of section 50(3) of that Act, P is being detained on or before the day which the Secretary of State certifies to be that release date.

(3ZC)The second condition is that P is being detained under—

(a)section 59A of the Criminal Procedure (Scotland) Act 1995 (hospital direction); or

(b)section 136 of the Mental Health (Care and Treatment) (Scotland) Act 2003 (transfer of prisoners for treatment of mental disorder).

(3A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3B) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3C) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3D) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3E) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3F) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3G) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4B) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(5) A claimant to whom paragraph 19 of Schedule 7 (disability premium) applies shall be entitled to income support for the period in respect of which that paragraph applies to him notwithstanding that his partner was also entitled to income support for that same period.

Special cases: supplemental – persons from abroad

21AA.—(1)”Person from abroad” means, subject to the following provisions of this regulation, a claimant who is not habitually resident in the United Kingdom, the Channel Islands, the Isle of Man or the Republic of Ireland.

(2)No claimant shall be treated as habitually resident in the United Kingdom, the Channel Islands, the Isle of Man or the Republic of Ireland unless he has a right to reside in (as the case may be) the United Kingdom, the Channel Islands, the Isle of Man or the Republic of Ireland other than a right to reside which falls within paragraph (3) or (3A).

(3)A right to reside falls within this paragraph if it is one which exists by virtue of, or in accordance with, one or more of the following—

(a)regulation 13 of the Immigration (European Economic Area) Regulations 2016;

(b)regulation 14 of those Regulations, but only in a case where the right exists under that regulation because the claimant is—

(i)a jobseeker for the purpose of the definition of “qualified person” in regulation 6(1) of those Regulations, or

(ii)a family member (within the meaning of regulation 7 of those Regulations) of such a jobseeker; or

(bb)regulation 16 of those Regulations, but only in a case where the right exists under that regulation because the claimant satisfies the criteria in paragraph (5) of that regulation;

(c). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(d). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(e). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3A)A right to reside falls within this paragraph if it exists by virtue of a claimant having been granted limited leave to enter, or remain in, the United Kingdom under the Immigration Act 1971 by virtue of—

(a)Appendix EU to the immigration rules made under section 3(2) of that Act; ...

(b)being a person with a Zambrano right to reside as defined in Annex 1 of Appendix EU to the immigration rules made under section 3(2) of that Act; or

(c)having arrived in the United Kingdom with an entry clearance that was granted under Appendix EU (Family Permit) to the immigration rules made under section 3(2) of that Act.

(3B)Paragraph (3A)(a) does not apply to a person who—

(a)has a right to reside granted by virtue of being a family member of a relevant person of Northern Ireland; and

(b)would have a right to reside under the Immigration (European Economic Area) Regulations 2016 if the relevant person of Northern Ireland were an EEA national, provided that the right to reside does not fall within paragraph (3).

(4)A claimant is not a person from abroad if he is—

(zza)a person granted leave in accordance with the immigration rules made under section 3(2) of the Immigration Act 1971, where such leave is granted by virtue of—

(i)the Afghan Relocations and Assistance Policy; or

(ii)the previous scheme for locally-employed staff in Afghanistan (sometimes referred to as the ex-gratia scheme);

(zzb)a person in Great Britain not coming within sub-paragraph (zza) or (h) who left Afghanistan in connection with the collapse of the Afghan government that took place on 15th August 2021;

(zzc)a person in Great Britain who was residing in Ukraine immediately before 1st January 2022, left Ukraine in connection with the Russian invasion which took place on 24th February 2022 and—

(i)has been granted leave in accordance with immigration rules made under section 3(2) of the Immigration Act 1971; ...

(ii)has a right of abode in the United Kingdom within the meaning given in section 2 of that Act;or

(iii)does not require leave to enter or remain in the United Kingdom in accordance with section 3ZA of that Act;

(zzd)a person who was residing in Sudan before 15th April 2023, left Sudan in connection with the violence which rapidly escalated on 15th April 2023 in Khartoum and across Sudan and—

(i)has been granted leave in accordance with immigration rules made under section 3(2) of the Immigration Act 1971;

(ii)has a right of abode in the United Kingdom within the meaning given in section 2 of that Act; or

(iii)does not require leave to enter or remain in the United Kingdom in accordance with section 3ZA of that Act;

(zze)a person who was residing in Israel, the West Bank, the Gaza Strip, East Jerusalem, the Golan Heights or Lebanon immediately before 7th October 2023, who left Israel, the West Bank, the Gaza Strip, East Jerusalem, the Golan Heights or Lebanon in connection with the Hamas terrorist attack in Israel on 7th October 2023 or the violence which rapidly escalated in the region following the attack and—

(i)has been granted leave in accordance with immigration rules made under section 3(2) of the Immigration Act 1971;

(ii)has a right of abode in the United Kingdom within the meaning given in section 2 of that Act; or

(iii)does not require leave to enter or remain in the United Kingdom in accordance with section 3ZA of that Act;

(za)a qualified person for the purposes of regulation 6 of the Immigration (European Economic Area) Regulations 2016 as a worker or a self-employed person;

(zb)a family member of a person referred to in sub-paragraph (za) ...;

(zc)a person who has a right to reside permanently in the United Kingdom by virtue of regulation 15(1)(c), (d) or (e) of those Regulations;

(zd)a family member of a relevant person of Northern Ireland, with a right to reside which falls within paragraph (3A)(a), provided that the relevant person of Northern Ireland falls within sub-paragraph (za), or would do so but for the fact that they are not an EEA national;

(ze)a frontier worker within the meaning of regulation 3 of the Citizens' Rights (Frontier Workers) (EU Exit) Regulations 2020;

(zf)a family member, of a person referred to in sub-paragraph (ze), who has been granted limited leave to enter, or remain in, the United Kingdom by virtue of Appendix EU to the immigration rules made under section 3(2) of the Immigration Act 1971;

(g)a refugee within the definition in Article 1 of the Convention relating to the Status of Refugees done at Geneva on 28th July 1951, as extended by Article 1(2) of the Protocol relating to the Status of Refugees done at New York on 31st January 1967;

(h)a person who has been granted leave or who is deemed to have been granted leave outside the rules made under section 3(2) of the Immigration Act 1971...

(hh)a person who has humanitarian protection granted under those rules;or

(i)a person who is not a person subject to immigration control within the meaning of section 115(9) of the Immigration and Asylum Act and who is in the United Kingdom as a result of his deportation, expulsion or other removal by compulsion of law from another country to the United Kingdom; ...

(j). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(k). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(5)In this regulation—

“EEA national” has the meaning given in regulation 2(1) of the Immigration (European Economic Area) Regulations 2016;

“family member” has the meaning given in regulation 7(1)(a), (b) or (c) of the Immigration (European Economic Area) Regulations 2016 except that regulation 7(4) of those Regulations does not apply for the purposes of paragraphs (3B) and (4)(zd);

“relevant person of Northern Ireland” has the meaning given in Annex 1 of Appendix EU to the immigration rules made under section 3(2) of the Immigration Act 1971.

(6)In this regulation references to the Immigration (European Economic Area) Regulations 2016 are to be read with Schedule 4 to the Immigration and Social Security Co-ordination (EU Withdrawal) Act 2020(Consequential, Saving, Transitional and Transitory Provisions) Regulations 2020.

Treatment of refugees

21ZB. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Reductions in applicable amounts in certain cases of failure to attend courses

21A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Reductions in applicable amounts in certain cases of actual or notional unemployment benefit disqualification

22. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Reduction in applicable amount where the claimant is appealing against a decision which embodies a determination that he is not incapable of work

22A.—(1)Subject to paragraph (3), where a claimant falls within paragraph 25 of Schedule 1B (persons appealing against a decision which embodies a determination that they are not incapable of work under the personal capability assessment), and none of the other paragraphs of that Schedule applies to him, his applicable amount shall be reduced by a sum equivalent to 20 per cent. of the following amount—

(a)in the case of a person to whom regulation 17 or 18 or paragraphs 6, 9 to 12 ... of Schedule 7 applies—

(i)where he is a single claimant aged less than 18 or a member of a couple or a polygamous marriage where all the members, in either case, are less than 18, the amount specified in paragraph 1(1)(a), (b) or (c), as the case may be, of Schedule 2 (applicable amounts);

(ii)where he is a single claimant aged not less than 18 but less than 25 or a member of a couple or a polygamous marriage where one member is aged not less than 18 but less than 25 and the other member, or in the case of a polygamous marriage each other member, is a person under 18 who—

(aa)does not qualify for income support under regulation 4ZA, or who would not so qualify if he were to make a claim; and

(bb)does not satisfy the requirements of section 3(1)(f)(iii) of the Jobseekers Act 1995 (prescribed circumstances for persons aged 16 but less than 18); and

(cc)is not the subject of a direction under section 16 of the Jobseekers Act 1995(persons under 18: severe hardship),

(iii)where he is a single claimant aged not less than 25 or a member of a couple or a polygamous marriage (other than a member of a couple or a polygamous marriage to whom head (ii) of this sub-paragraph applies) at least one of whom is aged not less than 18, the amount specified in paragraph 1(1)(e) of that Schedule;

(b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(2)A reduction under paragraph (1) shall, if it is not a multiple of 5p, be rounded to the nearest such multiple or, if it is a multiple of 2.5p but not of 5p, to the next lower multiple of 5p.

(3)Paragraph (1) shall not apply to a claimant who is appealing against a decision which embodies a determination that he is not incapable of work under the personal capability assessment where that determination was the first determination made in accordance with, the all work test before 3rd April 2000 or, after that date, the personal capability assessment, in relation to the claimant, and the claimant was, immediately prior to 13th April 1995, either—

(a)in receipt of invalidity pension under Part II of the Contributions and Benefits Act as then in force, or severe disablement allowance; or

(b)incapable of work in accordance with paragraph 5 of Schedule 1 as in force on 12th April 1995 and had been so for a continuous period of 28 weeks.

Period for which applicable amount is to be calculated where person not excluded from income support under section 115 of the Immigration and Asylum Act 1999

22B. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

PART VINCOME AND CAPITAL

CHAPTER Igeneral

Calculation of income and capital of members of claimant's family and of a polygamous marriage

23.—(1)Subject to paragraphs (2) and (4) and to regulation 44 (modifications in respect of children and young persons), the income and capital of a claimant’s partner and the income of a child or young person which by virtue of section 22(5) of the ActSubject to paragraph (4), the income and capital of a claimant’s partner which by virtue of section 136(1) of the Contributions and Benefits Act is to be treated as income and capital of the claimant, shall be calculated in accordance with the following provisions of this Part in like manner as for the claimant; and any reference to the “claimant” shall, except where the context otherwise requires, be construed, for the purposes of this Part, as if it were a reference to his partneror that child or young person .

(2)Regulations 36(2) and 38(2), so far as they relate to paragraphs 1 to 10 of Schedule 8 (earnings to be disregarded) and regulation 41(1) (capital treated as income) shall not apply to a child or young person.

Subject to the following provisions of this Part, the income paid to, or in respect of, and capital of, a child or young person who is a member of the claimant’s family shall not be treated as the income or capital of the claimant.

(3)Subject to paragraph (5) where a claimant or the partner of a claimant is married polygamously to two or more members of his household—

(a)the claimant shall be treated as possessing capital and income belonging to each such member and the income of any child or young person who is one of that member's family ; and

(b)the income and capital of that member or, as the case may be, the income of that child or young person shall be calculated in accordance with the following provisions of this Part in like manner as for the claimantor, as the case may be, as for any child or young person who is a member of his family .

(4)Where at least one member of a couple is aged less than 18 and the applicable amount of the couple falls to be determined under paragraphs 1(3)(b), (c), (f) or (g) of Schedule 2 (applicable amounts), the income of the claimant’s partner shall not be treated as the income of the claimant to the extent that–

(a)in the case of a couple where both members are aged less than 18, the amount specified in paragraph 1(3)(a) of that Schedule exceeds the amount specified in paragraph 1(3)(c) of that Schedule; and

(b)in the case of a couple where only one member is aged less than 18, the amount specified in paragraph 1(3)(d) of that Schedule exceeds the amount which applies in that case which is specified in paragraph 1(3)(f) or (g) of that Schedule.

(5)Where a member of a polygamous marriage is a partner aged less than 18 and the amount which applies in respect of him under regulation 18(2) (polygamous marriages) is nil, the claimant shall not be treated as possessing the income of that partner to the extent that an amount in respect of him would have been included in the applicable amount if he had fallen within the circumstances set out in regulation 18(2)(a) or (b).

Income of participants in the self-employment route...

23A.Chapters II, III, IV, V, VII and VIIA of this Part and regulations 62 to 66A, 68 and 69 shall not apply to any income which is to be calculated in accordance with Chapter IVA of this Part (participants in the self-employment route...).

Treatment of charitable or voluntary payments

24. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

... liable relative payments

25.Regulations 29 to 4442 , 46 to 52 and Chapter VIII of this Part shall not apply to any payment which is to be calculated in accordance with Chapter VII thereof ( ...liable relativepayments ).

Child support

25A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Calculation of income and capital of students

26. The provisions of Chapters II to VI of this Part (income and capital) shall have effect in relation to students and their partners subject to the modifications set out in Chapter VIII thereof (students) .

Rounding of fractions

27.Where any calculation under this Part results in a fraction of a penny that fraction shall, if it would be to the claimant’s advantage, be treated as a penny, otherwise it shall be disregarded.

CHAPTER IIincome

Calculation of income

28.—(1) For the purposes of section 20(3) of the Act (conditions of entitlement to income support) the income of a claimant shall be calculated on a weekly basis—

(a)by determining in accordance with this Part, other than Chapter VI, the weekly amount of his income; and

(b)by adding to that amount the weekly income calculated under regulation 53 (calculation of tariff income from capital).

(2)For the purposes of paragraph (1) “income” includes capital treated as income under regulation 41 (capital treated as income) and income which a claimant is treated as possessing under regulation 42 (notional income).

Calculation of earnings derived from employed earner's employment and income other than earnings

29.—(1) ... Earnings derived from employment as an employed earner and income which does not consist of earnings shall be taken into account over a period determined in accordance with the following paragraphs and at a weekly amount determined in accordance with regulation 32 (calculation of weekly amount of income).

(2) Subject to the following provisions of this regulation , the period over which a payment is to be taken into account shall be—

(a)where the payment is monthly, a period equal to the number of weeks from the date on which the payment is treated as paid to the date immediately before the date on which the next monthly payment would have been so treated as paid whether or not the next monthly payment is actually paid;

(aa)where the payment is in respect of a period which is not monthly, a period equal to the length of the period for which payment is made;

(b)in any other case, a period equal to such number of weeks as is equal to the number obtained (and any fraction shall be treated as a corresponding fraction of a week) by dividing the net earnings, or in the case of income which does not consist of earnings, the amount of that income less any amount paid by way of tax on that income which is disregarded under paragraph 1 of Schedule 9 (income other than earnings to be disregarded) by the amount of income support which would be payable had the payment not been made plus an amount equal to the total of the sums which would fall to be disregarded from that payment under Schedule 8 (earnings to be disregarded) or, as the case maybe, any paragraph of Schedule 9 other than paragraph 1 of that Schedule, as is appropriate in the claimant's case,

and that period shall begin on the date on which the payment is treated as paid under regulation 31 (date on which income is treated as paid).

(2A)The period over which a Career Development Loan, which is paid pursuant to section 2 of the Employment and Training Act 1973, shall be taken into account shall be the period of education and training intended to be supported by that loan.

(2B)Where grant income as defined in Chapter VIII of this Part has been paid to a person who ceases to be a full-time student before the end of the period in respect of which that income is payable and, as a consequence, the whole or part of that income falls to be repaid by that person, that income shall be taken into account over the period beginning on the date on which that income is treated as paid under regulation 31 and ending—

(a)on the date on which repayment is made in full; or

(aa)where the grant is paid in instalments, on the day before the next instalment would have been paid had the claimant remained a full-time student; or

(b)on the last date of the academic term or vacation during which that person ceased to be a full-time student,

whichever shall first occur.

(2C)(a)This paragraph applies where earnings are derived by a claimant as a member of a reserve force prescribed in Part 1 of Schedule 6 to the Contributions Regulations—

(i)in respect of a period of annual continuous training for a maximum of 15 days in any calendar year; or

(ii)in respect of training in the claimant’s first year of training as a member of a reserve force for a maximum of 43 days in that year.

(b)Earnings, whether paid to the claimant alone or together with other earnings derived from the same source, are to be taken into account—

(i)in the case of a period of training which lasts for the number of days listed in column 1 of the table in sub-paragraph (c), over a period of time which is equal to the number of days set out in the corresponding row in column 2 of that table; or

(ii)in any other case, over a period of time which is equal to the number of days of the training period.

(c)This is the table referred to in sub-paragraph (b)(i)—

(2D)The period over which earnings to which paragraph (2C) applies are to be taken into account shall begin on the date on which the payment is treated as paid under regulation 31.

(3) Where earnings not of the same kind are derived from the same source and the periods in respect of which those earnings would, but for this paragraph, fall to be taken into account—

(a)overlap, wholly or partly, those earnings shall be taken into account over a period equal to the aggregate length of those periods;

(b)and that period shall begin with the earliest date on which any part of those earnings would otherwise be treated as paid under regulation 31 (date on which income is treated as paid).

(4)In a case to which paragraph (3) applies, earnings under regulation 35 (earnings of employed earners) shall be taken into account in the following order of priority—

(a)earnings normally derived from the employment;

(b)any payment to which paragraph (1)(b) or (c) of that regulation applies;

(c)any payment to which paragraph (1)(i) of that regulation applies;

(d)any payment to which paragraph (1)(d) of that regulation applies.

(4A)Where earnings to which regulation 35(1)(b) to (d) (earnings of employed earners) applies are paid in respect of part of a day, those earnings shall be taken into account over a period equal to a day.

(4B) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4C)Any earnings to which regulation 35(1)(i)(ii) applies which are paid in respect of or on the termination of part-time employment, shall be taken into account over a period equal to one week.

(4D)In this regulation—

(a)“part-time employment” means employment in which a person is not to be treated as engaged in remunerative work under regulation 5 or 6(1)and (4) (persons treated, or not treated, as engaged in remunerative work);

(b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(5) For the purposes of this regulation the claimant's earnings and income which does not consist of earnings shall be calculated in accordance with Chapters III and V respectively of this Part.

Calculation of earnings of self-employed earners

30.—(1) Except where paragraph (2) applies, where a claimant's income consists of earnings from employment as a self-employed earner the weekly amount of his earnings shall be determined by reference to his average weekly earnings from that employment—

(a)over a period of one year ; or

(b)where the claimant has recently become engaged in that employment or there has been a change which is likely to affect the normal pattern of business, over such other period ... as may, in any particular case, enable the weekly amount of his earnings to be determined more accurately.

(2) Where the claimant's earnings consist of any items to which paragraph (2A) applies those earnings shall be taken into account over a period equal to such number of weeks as is equal to the number obtained (and any fraction shall be treated as a corresponding fraction of a week) by dividing the earnings by the amount of income support which would be payable had the payment not been made plus an amount equal to the total of the sums which would fall to be disregarded from the payment under Schedule 8 (earnings to be disregarded) as is appropriate in the claimant's case.

(2A)This paragraph applies to—

(a)royalties or other sums paid as a consideration for the use of, or the right to use, any copyright, design, patent or trade mark; or

(b)any payment in respect of any—

(i)book registered under the Public Lending Right Scheme 1982; or

(ii)work made under any international public lending right scheme that is analogous to the Public Lending Right Scheme 1982,

where the claimant is the first owner of the copyright, design, patent or trade mark, or an original contributor to the book or work concerned.

(3) For the purposes of this regulation the claimant's earnings shall be calculated in accordance with Chapter IV of this Part.

Date on which income is treated as paid

31.—(1) Except where paragraph (2) applies , a payment of income to which regulation 29 (calculation of earnings derived from employed earner's employment and income other than earnings) applies shall be treated as paid—

(a)in the case of a payment which is due to be paid before the first benefit week pursuant to the claim, on the date on which it is due to be paid;

(b)in any other case, on the first day of the benefit week in which it is due to be paid or the first succeeding benefit week in which it is practicable to take it into account.

(2) Income support, jobseeker’s allowance , maternity allowance,short-term or long-term incapacity benefit , severe disablement allowance , employment and support allowance or universal credit ... shall be treated as paid on any day in respect of which it is payable .

(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Calculation of weekly amount of income

32.—(1) For the purposes of regulation 29 (calculation of earnings derived from employed earner's employment and income other than earnings) ..., subject to paragraphs (2) to (7) ..., where the period in respect of which a paymentof income or tax credit is made—

(a)does not exceed a week, the weekly amount shall be the amount of that payment;

(b)exceeds a week, the weekly amount shall be determined—

(i)in a case where that period is a month, by multiplying the amount of the payment by 12 and dividing the product by 52;

(ii)in a case where that period is three months, by multiplying the amount of the payment by 4 and dividing the product by 52;

(iii)in a case where that period is a year and the payment is an award of working tax credit, by dividing the payment by the number of days in the year and multiplying the result by 7;

(iiia)in a case where that period is a year and the payment is income other than an award of working tax credit, by dividing the amount of the payment by 52;

(iv)in any other case by multiplying the amount of the payment by 7 and dividing the product by the number equal to the number of days in the period in respect of which it is made.

(2) Where a payment for a period not exceeding a week is treated under regulation 31(1)(a) (date on which income is treated as paid) as paid before the first benefit week and a part is to be taken into account for some days only in that week (the relevant days), the amount to be taken into account for the relevant days shall be calculated by multiplying the amount of the payment by the number equal to the number of relevant days and dividing the product by the number of days in the period in respect of which it is made.

(3) Where a payment is in respect of a period equal to or in excess of a week and a part thereof is to be taken into account for some days only in a benefit week (the relevant days), the amount to be taken into account for the relevant days shall, except where paragraph (4) applies, be calculated by multiplying the amount of the payment by the number equal to the number of relevant days and dividing the product by the number of days in the period in respect of which it is made.

(4) In the case of a payment of—

(a)..., maternity allowance,short-term or long-term incapacity benefit , or severe disablement allowance..., the amount to be taken into account for the relevant days shall be the amount of benefit payable in respect of those days;

(b)income support , jobseeker's allowance or employment and support allowance , the amount to be taken into account for the relevant days shall be calculated by multiplying the weekly amount of the benefit by the number of relevant days and dividing the product by seven.

(5) Except in the case of a payment which it has not been practicable to treat under regulation 31(1)(b) as paid on the first day of the benefit week in which it is due to be paid, where a payment of income from a particular source is or has been paid regularly and that payment falls to be taken into account in the same benefit week as a payment of the same kind and from the same source, the amount of that income to be taken into account in any one benefit week shall not exceed the weekly amount determined under paragraph (1)(a) or (b), as the case may be, of the payment which under regulation 31(1)(b) (date on which income is treated as paid) is treated as paid first.

(6) Where the amount of the claimant's income fluctuates and has changed more than once, or a claimant's regular pattern of work is such that he does not work every week, the foregoing paragraphs may be modified so that the weekly amount of his income is determined by reference to his average weekly income—

(a)if there is a recognisable cycle of work, over the period of one complete cycle (including, where the cycle involves periods in which the claimant does no work, those periods but disregarding any other absences);

(b)in any other case, over a period of five weeks or such other period as may, in the particular case, enable the claimant's average weekly income to be determined more accurately.

(6A)Where income is taken into account under paragraph (2B) of regulation 29 over the period specified in that paragraph, the amount of that income to be taken into account in respect of any week in that period shall be an amount equal to the amount of that income which would have been taken into account under regulation 62 had the person to whom that income was paid not ceased to be a full-time student.

(7)Where any payment of earnings is taken into account under paragraph (4C) of regulation 29 (calculation of earnings derived from employed earner’s employment and income other than earnings), over the period specified in that paragraph, the amount to be taken into account shall be equal to the amount of the payment.

Weekly amount of charitable or voluntary payment

33. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Incomplete weeks of benefit

34. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

CHAPTER IIIemployed earners

Earnings of employed earners

35.—(1)Subject to paragraphs (2) and (3), “earnings” means in the case of employment as an employed earner, any remuneration or profit derived from that employment and includes—

(a)any bonus or commission;

(b)any payment in lieu of remuneration except any periodic sum paid to a claimant on account of the termination of his employment by reason of redundancy;

(c)any payment in lieu of notice ...;

(d)any holiday pay except any payable more than four weeks after the termination or interruption of employment but this exception shall not apply to a claimant to whom section 23 of the Act (trade disputes) applies or in respect of whom section 20(3) of the Act (conditions of entitlement to income support) has effect as modified by section 23A(b) of the Act (effect of return to work).

(e)any payment by way of a retainer;

(f)any payment made by the claimant's employer in respect of expenses not wholly, exclusively and necessarily incurred in the performance of the duties of the employment, including any payment made by the claimant's employer in respect of—

(i)travelling expenses incurred by the claimant between his home and place of employment;

(ii)expenses incurred by the claimant under arrangements made for the care of a member of his family owing to the claimant's absence from home;

(g)any award of compensation made under section 112(4) or 117(3)(a) of the Employment Rights Act 1996 (the remedies: orders and compensation, enforcement of order and compensation) ;

(gg)any payment or remuneration made under section 28, 34, 64, 68 or 70 of the Employment Rights Act 1996 (right to guarantee payments, remuneration on suspension on medical or maternity grounds, complaints to employment tribunals);

(h)any such sum as is referred to in section 112(3) of the Contributions and Benefits Act (certain sums to be earnings for social security purposes).

(i)where—

(i). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(ii)a payment of compensation is made in respect of employment which is part-time employment, the amount of the compensation.

(j)the amount of any payment by way of a non-cash voucher which has been taken into account in the computation of a person’s earnings in accordance with Part 5 of Schedule 3 to the Social Security (Contributions) Regulations 2001.

(1A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(2) “Earnings” shall not include—

(a)subject to paragraph (2A), any payment in kind;

(b)any remuneration paid by or on behalf of an employer to the claimantin respect of a period throughout which the claimant is on maternity leave, paternity leave, adoption leave, shared parental leave or parental bereavement leave or is absent from work because he is ill ;

(c)any payment in respect of expenses wholly, exclusively and necessarily incurred in the performance of the duties of the employment;

(d)any occupational pension.

(e)any lump sum payment made under the Iron and Steel Re-adaptation Benefits Scheme

(f)any payment in respect of expenses arising out of the claimant participating as a service user.

(2A)Paragraph (2)(a) shall not apply in respect of any non-cash voucher referred to in paragraph (1)(j).

(3)In this regulation—

(a)“compensation” means any payment made in respect of or on the termination of employment in a case where a person has not received or received only part of a payment in lieu of notice due or which would have been due to him had he not waived his right to receive it, other than—

(i)any payment specified in paragraph (1)(a) to (h);

(ii)any payment specified in paragraph (2)(a) to (e);

(iii)any redundancy payment within the meaning of section 135(1) of the Employment Rights Act 1996, and

(iv)any refund of contributions to which that person was entitled under an occupational pension scheme within the meaning of section 66(1) of the Social Security Pensions Act 1975;

(v) any compensation payable by virtue of section 173 or section 178(3) or (4) of the Education Reform Act 1988.

(b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(c)“part-time employment” means employment in which a person is not to be treated as engaged in remunerative work under regulation 5 or 6(1)and (4) (persons treated, or not treated, as engaged in remunerative work).

Calculation of net earnings of employed earners

36.—(1) For the purposes of regulation 29 (calculation of earnings of employed earners) the earnings of a claimant derived from employment as an employed earner to be taken into account shall, subject to paragraph (2), be his net earnings.

(2) There shall be disregarded from a claimant's net earnings, any sum, where applicable, specified in paragraphs 1 to 13 or 15A of Schedule 8.

(3) For the purposes of paragraph (1) net earnings shall be calculated by taking into account the gross earnings of the claimant from that employment less—

(a)any amount deducted from those earnings by way of—

(i)income tax;

(ii)primary Class 1 contributions under the Social Security Act; and

(b)one-half of any sum paid by the claimantin respect of a pay period by way of a contribution towards an occupational or personal pension scheme.

CHAPTER IVself-employed earners

Earnings of self-employed earners

37.—(1) Subject to paragraph (2), “earnings”, in the case of employment as a self-employed earner, means the gross receipts of the employment and shall include any allowance paid under section 2 of the Employment and Training Act 1973or section 2 of the Enterprise and New Towns (Scotland) Act 1990 to the claimant for the purpose of assisting him in carrying on his business.

(2)“Earnings” shall not include—

(a)where a claimant is involved in providing board and lodging accommodation for which a charge is payable, any payment by way of such a charge;

(b)any payment to which paragraph 26, 27 or 27A of Schedule 9 refers (payments in respect of a person accommodated with the claimant under an arrangement made by a local authority or voluntary organisation, payments made to the claimant by a health authority, local authority or voluntary organisation in respect of persons temporarily in the claimant’s care and any payments made to a claimant under section 73(1)(b) of the Children and Young People (Scotland) Act 2014 (kinship care assistance)).

(ba)any payment made in accordance with section 26A of the Children (Scotland) Act 1995 (duty to provide continuing care)—

(i)to a claimant; or

(ii)where paragraph (3) applies, to another person (“A”) which A passes on to the claimant;

(c)any sports award.

(3)This paragraph applies only where A—

(a)was formerly in the claimant’s care;

(b)is aged 16 or over; and

(c)continues to live with the claimant.

Calculation of net profit of self-employed earners

38.—(1) For the purposes of regulation 30 (calculation of earnings of self-employed earners), the earnings of a claimant to be taken into account shall be—

(a)in the case of a self-employed earner who is engaged in employment on his own account, the net profit derived from that employment;

(b)in the case of a self-employed earner whose employment is carried on in partnership or is that of a share fisherman within the meaning of the Social Security (Mariners' Benefits) Regulations 1975, his share of the net profit derived from that employment less—

(i)an amount in respect of income tax and of social security contributions payable under the Social Security Act calculated in accordance with regulation 39 (deduction of tax and contributions for self-employed earners); and

(ii)one half of any premium paid in the period that is relevant under regulation 30 in respect of ... a personal pension scheme .

(2) There shall be disregarded from a claimant's net profit any sum, where applicable, specified in paragraphs 1 to 13 ... of Schedule 8.

(3) For the purposes of paragraph (1) (a) the net profit of the employment shall, except where paragraph (9) applies, be calculated by taking into account the earnings of the employment over the period determined under regulation 30 (calculation of earnings of self-employed earners) less—

(a)subject to paragraphs (5) to (7), any expenses wholly and exclusively defrayed in that period for the purposes of that employment;

(b)an amount in respect of—

(i)income tax; and

(ii)social security contributions payable under the Social Security Act, calculated in accordance with regulation 39 (deduction of tax and contributions for self-employed earners); and

(c)one half of any premium paid in the period that is relevant under regulation 30 in respect of ... a personal pension scheme .

(4) For the purposes of paragraph (1) (b), the net profit of the employment shall be calculated by taking into account the earnings of the employment over the period determined under regulation 30 less, subject to paragraphs (5) to (7), any expenses wholly and exclusively defrayed in that period for the purposes of that employment.

(5) Subject to paragraph (6), no deduction shall be made under paragraph (3) (a) or (4) in respect of—

(a)any capital expenditure;

(b)the depreciation of any capital asset;

(c)any sum employed or intended to be employed in the setting up or expansion of the employment;

(d)any loss incurred before the beginning of the period determined under regulation 30 (calculation of earnings of self-employed earners);

(e)the repayment of capital on any loan taken out for the purposes of the employment;

(f)any expenses incurred in providing business entertainment.

(6) A deduction shall be made under paragraph (3) (a) or (4) in respect of the repayment of capital on any loan used for—

(a)the replacement in the course of business of equipment or machinery; and

(b)the repair of an existing business asset except to the extent that any sum is payable under an insurance policy for its repair.

(7)The Secretary of State shall refuse to make a deduction in respect of any expenses under paragraph (3) (a) or (4) where he is not satisfied that the expense has been defrayed or, having regard to the nature of the expense and its amount, that it has been reasonably incurred.

(8) For the avoidance of doubt—

(a)a deduction shall not be made under paragraph (3) (a) or (4) in respect of any sum unless it has been expended for the purposes of the business;

(b)a deduction shall be made thereunder in respect of—

(i)the excess of any VAT paid over VAT received in the period determined under regulation 30 (calculation of earnings of self-employed earners);

(ii)any income expended in the repair of an existing asset except to the extent that any sum is payable under an insurance policy for its repair;

(iii)any payment of interest on a loan taken out for the purposes of the employment.

(9) Where a claimant is engaged in employment as a child minder the net profit of the employment shall be one-third of the earnings of that employment, less—

(a)an amount in respect of—

(i)income tax; and

(ii)social security contributions payable under the Social Security Act, calculated in accordance with regulation 39 (deduction of tax and contributions for self-employed earners); and

(b)one half of any premium paid in respect of ... a personal pension scheme .

(10) Notwithstanding regulation 30 (calculation of earnings of self-employed earners) and the foregoing paragraphs, the Secretary of State may assess any item of a claimant's income or expenditure over a period other than that determined under regulation 30 as may, in the particular case, enable the weekly amount of that item of income or expenditure to be determined more accurately.

(11) For the avoidance of doubt where a claimant is engaged in employment as a self-employed earner and he is also engaged in one or more other employments as a self-employed or employed earner any loss incurred in any one of his employments shall not be offset against his earnings in any other of his employments.

(12) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Deduction of tax and contributions for self-employed earners

39.—(1) The amount to be deducted in respect of income tax under regulation 38 (1) (b) (i), (3) (b) (i) or (9) (a) (i) (calculation of net profit of self-employed earners) shall be calculated on the basis of the amount of chargeable income and as if that income were assessable to income tax at ... the basic rate, or in the case of a Scottish taxpayer, the Scottish basic rate, of tax less only the personal reliefs to which the claimant is entitled under Chapters 2, 3 and 3A of Part 3 of the Income Tax Act 2007 as are appropriate to his circumstances; but, if the period determined under regulation 30 (calculation of earnings of self-employed earners) is less than a year, the earnings to which the basic rate, or the Scottish basic rate,... of tax is to be applied and the amount of the personal reliefs deductible under this paragraph shall be calculated on a pro rata basis.

(2) The amount to be deducted in respect of social security contributions under regulation 38(1)(b)(i), (3)(b)(ii) or (9)(a)(ii) shall be the total of—

(a). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b)the amount of Class 4 contributions (if any) which would be payable under section 15 of that Act (Class 4 contributions recoverable under the Income Tax Acts) at the percentage rate applicable at the date of claim on so much of the chargeable income as exceeds the lower limit but does not exceed the upper limit of profits and gains applicable for the tax year in which the date of claim falls; but if the assessment period is less than a year, those limits shall be reduced pro rata.

(3) In this regulation “chargeable income” means—

(a)except where sub-paragraph (b) applies, the earnings derived from the employment less any expenses deducted under paragraph (3) (a) or, as the case may be, (4) of regulation 38;

(b)in the case of employment as a child minder, one-third of the earnings of that employment.

CHAPTER IVAPARTICIPANTS IN THE SELF-EMPLOYMENT ROUTE...

Interpretation

39A.In this Chapter—

• ...

• “special account" means, where a person was carrying on a commercial activity in respect of which assistance is received under the self-employment route, the account into which the gross receipts from that activity were payable during the period in respect of which such assistance was received.

Treatment of gross receipts of participants in the self-employment route...

39B.The gross receipts of a commercial activity carried on by a person in respect of which assistance is received under the self-employment route, shall be taken into account in accordance with the following provisions of this Chapter.

Calculation of income of participants in the self-employment route...

39C.—(1)The income of a person who has received assistance under the self-employment route shall be calculated by taking into account the whole of the monies in the special account at the end of the last day upon which such assistance was received and deducting from those monies—

(a)an amount in respect of income tax calculated in accordance with regulation 39D (deduction in respect of tax for participants in the self-employment route...); and

(b)any sum to which paragraph (4) refers.

(2)Income calculated pursuant to paragraph (1) shall be apportioned equally over a period which starts on the date the income is treated as paid under paragraph (3) and is equal in length to the period beginning with the day upon which assistance was first received under the self-employment route and ending on the last day upon which such assistance was received.

(3)Income calculated pursuant to paragraph (1) shall be treated as paid—

(a)in the case where it is due to be paid before the first benefit week in respect of which the participant or his partner first claims income support following the last day upon which assistance was received under the self-employment route, on the day in the week in which it is due to be paid which corresponds to the first day of the benefit week;

(b)in any other case, on the first day of the benefit week in which it is due to be paid.

(4)This paragraph refers, where applicable in each benefit week in respect of which income calculated pursuant to paragraph (1) is taken into account pursuant to paragraphs (2) and (3), to the sums which would have been disregarded under paragraphs 4 to 6B and 9 of Schedule 8 had the income been earnings.

Deduction in respect of tax for participants in the self-employment route...

39D.—(1)The amount to be deducted in respect of income tax under regulation 39C(1)(a) (calculation of income of participants in the self-employment route...) in respect of the period determined under regulation 39C(2) shall be calculated as if—

(a)the chargeable income is the only income chargeable to tax;

(b)the personal reliefs applicable to the person receiving assistance under the self-employment route under Chapters 2, 3 and 3A of Part 3 of the Income Tax Act 2007 are allowable against that income;

(c)the rate at which the chargeable income less the personal reliefs is assessable to income tax is ... the basic rate, or in the case of a Scottish taxpayer, the Scottish basic rate, of tax.

(2)For the purpose of paragraph (1), the basic rate, or the Scottish basic rate, of tax to be applied and the amount of the personal reliefs deductible shall, where the period determined under regulation 39C(2) is less than a year, be calculated on a pro rata basis.

(3)In this regulation, “chargeable income" means the monies in the special account at the end of the last day upon which assistance was received under the self-employment route.

CHAPTER Vother income

Calculation of income other than earnings

40.—(1) For the purposes of regulation 29 (calculation of income other than earnings) ... the income of a claimant which does not consist of earnings to be taken into account shall, subject to paragraphs (2) to (3B) , be his gross income and any capital treated as income under regulations... 41 and 44 (... capital treated as income and modifications in respect of children and young persons)regulation 41 (capital treated as income) .

(2) There shall be disregarded from the calculation of a claimant's gross income under paragraph (1), any sum, where applicable, specified in Schedule 9.

(3) Where the payment of any benefit under the benefit Acts is subject to any deduction by way of recovery the amount to be taken into account under paragraph (1) shall be the gross amount payable.

(3A)Paragraphs (3AA) and (3AAA) apply where—

(a)a relevant payment has been made to a person in an academic year; and

(b)that person abandons, or is dismissed from, his course of study before the payment to him of the final instalment of the relevant payment.

(3AA)Where a relevant payment is made quarterly, the amount of a relevant payment to be taken into account for the assessment period for the purposes of paragraph (1) in respect of a person to whom paragraph (3A) applies, shall be calculated by applying the formula—

(3AAA)Where a relevant payment is made by two or more instalments in a quarter, the amount of a relevant payment to be taken into account for the assessment period for the purposes of paragraph (1) in respect of a person to whom paragraph (3A) applies, shall be calculated by applying the formula in paragraph (3AA) but as if—

• A = the total amount of relevant payments which that person received, or would have received, from the first day of the academic year to the day the person abandoned the course, or was dismissed from it, less any deduction under regulation 66A(5).

(3AB)In this regulation—

“academic year” and “student loan” shall have the same meanings as for the purposes of Chapter VIII of this Part;

“assessment period” means—

(a)in a case where a relevant payment is made quarterly, the period beginning with the benefit week which includes the day on which the person abandoned, or was dismissed from, his course and ending with the benefit week which includes the last day of the last quarter for which an instalment of the relevant payment was payable to that person;

(b)in a case where the relevant payment is made by two or more instalments in a quarter, the period beginning with the benefit week which includes the day on which the person abandoned, or was dismissed from, his course and ending with the benefit week which includes—

(i)the day immediately before the day on which the next instalment of the relevant payment would have been due had the payments continued; or

(ii)the last day of the last quarter for which an instalment of the relevant payment was payable to that person,

whichever of those dates is earlier;

“quarter” in relation to an assessment period means a period in that year beginning on—

(a)1st January and ending on 31st March;

(b)1st April and ending on 30th June;

(c)1st July and ending on 31st August; or

(d)1st September and ending on 31st December;

“relevant payment” means either a student loan or an amount intended for the maintenance of dependants referred to in regulation 62(3B) or both.

(3B)In the case of income to which regulation 29(2B) applies (calculation of income of former students), the amount of income to be taken into account for the purposes of paragraph (1) shall be the amount of that income calculated in accordance with regulation 32(6A) and on the basis that none of that income has been repaid.

(4)Subject to paragraph (5) for the avoidance of doubt there shall be included as income to be taken into account under paragraph (1) —

(a)any payment to which regulation 35(2) or 37(2) (payments not earnings) applies; or

(b)in the case of a claimant who is receiving support provided under section 95 or 98 of the Immigration and Asylum Act including support provided by virtue of regulations made under Schedule 9 to that Act, the amount of such support provided in respect of essential living needs of the claimant and his dependantspartner (if any) as is specified in regulations made under paragraph 3 of Schedule 8 to the Immigration and Asylum Act;

(5)In the case of a claimant who is the partner of a person subject to immigration control and whose partner is receiving support provided under section 95 or 98 of the Immigration and Asylum Act including support provided by virtue of regulations made under Schedule 9 to that Act, there shall not be included as income to be taken into account under paragraph (1) the amount of support provided in respect of essential living needs of the partner of the claimant and his dependants (if any) as is specified in regulations made under paragraph 3 of Schedule 8 to the Immigration and Asylum Act.

(6)Where the claimant—

(a)is a member of a couple;

(b)his partner is receiving a contributory employment and support allowance; and

(c)that benefit has been reduced under regulation 63 of the Employment and Support Allowance Regulationsor section 11J of the Welfare Reform Act as the case may be,

the amount of that benefit to be taken into account is the amount as if it had not been so reduced.

Capital treated as income

41.—(1)Capital which is payable by instalments which are outstanding on–

(a)the first day in respect of which income support is payable or the date of the determination of the claim, whichever is earlier; or

(b)in the case of a supersession, the date of that supersession,

shall be treated as income if the aggregate of the instalments outstanding and the amount of the claimant’s capital otherwise calculated in accordance with Chapter VI of this Part exceeds... £16,000.

(2) Any payment received under an annuity shall be treated as income.

(3)In the case of a person to whom section 23 of the Act (trade disputes) applies or in respect of whom section 20(3) of the Act (conditions of entitlement to income support) has effect as modified by section 23A(b) of the Act (effect of return to work), any payment under section 17, 23B, 23C or 24A of the Children Act 1989 or, as the case may be, section 12 of the Social Work (Scotland) Act 1968 or sections 29 or 30 of the Children (Scotland) Act 1995 (local authorities' duty to promote welfare of children and powers to grant financial assistance to persons in, or formerly in, their care) shall be treated as income.

(4)In the case of a person to whom section 20(3) of the Act (conditions of entitlement to income support) has effect as modified by section 23A(b) of that Act (effect of return to work), any amount by way of repayment of income tax deducted from his emoluments in pursuance of section 203 of the Income and Corporation Taxes Act 1988, shall be treated as income.

(5)Any earnings to the extent that they are not a payment of income shall be treated as income.

(6)Any Career Development Loan paid pursuant to section 2 of the Employment and Training Act 1973 shall be treated as income.

(7)Where an agreement or court order provides that payments shall be made to the claimant in consequence of any personal injury to the claimant and that such payments are to be made, wholly or partly, by way of periodical payments, any such periodical payments received by the claimant (but not a payment which is treated as capital by virtue of this Part), shall be treated as income.

Notional income

42.—(1)A claimant is to be treated as possessing income of which the claimant has deprived themselves for the purpose of securing entitlement to income support or increasing the amount of that benefit, or for the purpose of securing entitlement to, or increasing the amount of a jobseeker’s allowance or an employment and support allowance.

(2) Except in the case of—

(a)a discretionary trust;

(b)a trust derived from a payment made in consequence of a personal injury;

(c)jobseeker’s allowance;

(d)child benefit to which paragraph (2D) refers;

(e)working tax credit ;

(f)child tax credit ,

(g)a personal pension scheme, occupational pension scheme, ... or a payment made by the Board of the Pension Protection Fund where the claimanthas not attained the qualifying age for state pension credit,

(ga)any sum to which paragraph (8ZA) applies;

(h). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(i)any sum to which paragraph 44(2)(a) of Schedule 10 (capital to be disregarded) applies which is administered in the way referred to in paragraph 44(1)(a);

(ia)any sum to which paragraph 45(a) of Schedule 10 refers; or

(j)rehabilitation allowance made under section 2 of the Employment and Training Act 1973.

income which would become available to the claimant upon application being made but which has not been acquired by him shall be treated as possessed by him but only from the date on which it could be expected to be acquired were an application made .

(2ZA)A claimant who has attained the qualifying age for state pension credit shall be treated as possessing—

(a)the amount of any income from an occupational pension scheme, a personal pension scheme... or the Board of the Pension Protection Fund—

(i)for which no claim has been made, and

(ii)to which he might expect to be entitled if a claim for it were made;

(b)income from an occupational pension scheme which the claimant elected to defer,

but only from the date on which it could be expected to be acquired were an application for it to be made.

(2A)This paragraph applies where a person who has attained the qualifying age for state pension credit—

(a)is entitled to money purchase benefits under an occupational pension scheme or a personal pension scheme;

(b)fails to purchase an annuity with the funds available in that scheme; and

(c)either—

(i)defers in whole or in part the payment of any income which would have been payable to him by his pension fund holder, or

(ii)fails to take any necessary action to secure that the whole of any income which would be payable to him by his pension fund holder upon his applying for it, is so paid, or

(iii)income withdrawal is not available to him under that scheme.

(2AA)Where paragraph (2A) applies, the amount of any income foregone shall be treated as possessed by that person, but only from the date on which it could be expected to be acquired were an application for it to be made.

(2B)The amount of any income foregone in a case where paragraph (2A)(c)(i) or (ii) applies shall be the rate of the annuity which may have been purchased with the fund and shall be determined by the Secretary of State who shall take account of information provided by the pension fund holder in accordance with regulation 7(5) of the Social Security (Claims and Payments) Regulations 1987.

(2C)The amount of any income foregone in a case where paragraph (2A)(c)(iii) applies shall be the income that the person could have received without purchasing an annuity had the funds held under the relevant occupational or personal pension scheme... been held under a scheme where income withdrawal was available and shall be determined in the manner specified in paragraph (2B).

(2CA)In paragraph (2A), “money purchase benefits” has the meaning it has in the Pension Schemes Act 1993.

(2D)This paragraph refers to child benefit payable in accordance with regulation 2(1)(a)(ii) of the Child Benefit and Social Security (Fixing and Adjustment of Rates) Regulations 1976 (weekly rate for only, elder or eldest child of a lone parent) but only to the extent that it exceeds the amount specified in regulation 2(1)(a)(i) of those Regulations.

(3) Except in the case of a discretionary trust, or a trust derived from a payment made in consequence of a personal injury, any income which is due to be paid to the claimant but—

(a)has not been paid to him;

(b)is not a paymentprescribed in regulation8 or 9 of the Social Security (Payments on Account, Overpayment and Recovery) Regulations1988 (duplication and prescribedpayments or maintenance payments) and not made on or before the date prescribed in relation to it,

shall except for any amount to which paragraph (3A) , (3B) or (3C) applies be treated as possessed by the claimant.

(3A)This paragraph applies to an amount which is due to be paid to the claimant under an occupational pension scheme but which is not paid because the trustees or managers of the scheme have suspended or ceased payments... due to an insufficiency of resources.

(3B)This paragraph applies to any amount by which a payment made to the claimant from an occupational pension scheme falls short of the payment to which he was due under the scheme where the shortfall arises because the trustees or managers of the scheme have insufficient resources available to them to meet in full the scheme’s liabilities....

(3C)This paragraph applies to any earnings which are due to an employed earner on the termination of his employment by reason of redundancy but which have not been paid to him.

(4)Any payment of income, other than a payment of income specified in paragraph (4ZA) or (4ZB), made—

(a)to a third party in respect of a single claimant or in respect of a member of the familyhis partner (but not a member of the third party’s family) shall be treated—

(i)in a case where that payment is derived from a payment of any benefit under the benefit Acts, a payment from the Armed Forces and Reserve Forces Compensation Scheme, a war disablement pension, war widow’s pensionor war widower’s pension or a pension payable to a person as a widow, widower or surviving civil partner under ... any power of Her Majesty otherwise than under an enactment to make provision about pensions for or in respect of persons who have been disabled or have died in consequence of service as members of the armed forces of the Crown, as possessed by that single claimant, if it is paid to him, or by that member, if it is paid to any member of that familyor by his partner, if it is paid to his partner;

(ia)in a case where that payment is a payment of an occupational pension, a pension or other periodical payment made under a personal pension scheme or a payment made by the Board of the Pension Protection Fund, as possessed by that single claimant or, as the case may be, by that memberthe claimant’s partner;

(ii)in any other case, as possessed by that single claimantor by that memberor his partner to the extent that it is used for the food, ordinary clothing or footwear, household fuel, rent ... for which housing benefit is payable, or... any housing costs to the extent that they are met under regulations 17(1)(e) or 18(1)(f) (housing costs) ... ... ...), of that single claimant or, as the case may be, of any member of that familyof his partner, or is used for any council tax or water charges for which that claimant or member is liablepartner is liable;

(b)to a single claimant or a member of the family in respect of a third party (but not in respect of another member of that family) shall be treated as possessed by that single claimant or, as the case may be, that member of the family to the extent that it is kept or used by him or used by or on behalf of any member of the family;

to a single claimant or his partner in respect of a third party (but not in respect of another member of his family) shall be treated as possessed by that single claimant or, as the case may be, his partner, to the extent that it is kept or used by him or used by or on behalf of his partner;

but, except where sub-paragraph (a)(i) applies and in the case of a person to whom section 23 of the Act (trade disputes) applies, this paragraph shall not apply to any payment in kind to the third party.

(4ZA)Paragraph (4) shall not apply in respect of a payment of income made—

(a)under or by the Macfarlane Trust, the Macfarlane (Special Payments) Trust, the Macfarlane (Special Payments) (No.2) Trust, the Fund, the Eileen Trust, MFET Limited, the Skipton Fund, the Caxton Foundation, the Scottish Infected Blood Support Scheme, an approved blood scheme, the London Emergencies Trust, the We Love Manchester Emergency Fund, the National Emergencies Trust or the Independent Living Fund (2006);

(b)pursuant to section 19(1)(a) of the Coal Industry Act 1994 (concessionary coal); or

(c)pursuant to section 2 of the Employment and Training Act 1973 in respect of a person’s participation—

(i)in an employment programme specified in regulation 75(1)(a)(ii) of the Jobseeker’s Allowance Regulations 1996;

(ii)in a training scheme specified in regulation 75(1)(b)(ii) of those Regulations; or

(iia)in the Intensive Activity Period specified in regulation 75(1)(a)(iv) of those Regulations...; or

(iii)in a qualifying course within the meaning specified in regulation 17A(7) of those Regulations.

(ca)in respect of a person’s participation in a scheme prescribed in regulation 3 of the Jobseeker's Allowance (Schemes for Assisting Persons to Obtain Employment) Regulations 2013 or the Mandatory Work Activity Scheme; or

(d)under an occupational pension scheme , in respect of a pension or other periodical payment made under a personal pension scheme or a payment made by the Board of the Pension Protection Fund where—

(i)a bankruptcy order has been made in respect of the person in respect of whom the payment has been made or, in Scotland, the estate of that person is subject to sequestration or a judicial factor has been appointed on that person’s estate under section 41 of the Solicitors (Scotland) Act 1980;

(ii)the payment is made to the trustee in bankruptcy or any other person acting on behalf of the creditors; and

(iii)the person referred to in (i) and any member of his familyhis partner (if any) does not possess, or is not treated as possessing, any other income apart from that payment.

(4ZB)Paragraph (4) shall not apply in respect of any of the following payments of income—

(a)a Grenfell Tower payment;

(b)a child abuse payment;

(c)a Windrush payment;

(d)a Post Office compensation payment;

(e)an LGBT Financial Recognition Scheme payment.

(4A)Where the claimantresides in a care home, an Abbeyfield Home or an independent hospital, or is temporarily absent from such a home or hospital, any payment made by a person other than the claimant or a member of his family in respect of some or all of the cost of maintaining the claimantor a member of his family in that home shall be treated as possessed by the claimant or by that member of his familyor his partner in that home or hospital shall be treated as possessed by the claimant or his partner.

(5) Where a claimant's earnings are not ascertainable at the time of the determination of the claim or of any revision or supersession the Secretary of State shall treat the claimant as possessing such earnings as is reasonable in the circumstances of the case having regard to the number of hours worked and the earnings paid for comparable employment in the area.

(5A)Where the amount of a subsistence allowance paid to a claimant in a benefit week is less than the amount of income-based jobseeker’s allowance that person would have received in that benefit week had it been payable to him, less 50p, he shall be treated as possessing the amount which is equal to the amount of income-based jobseeker’s allowance which he would have received in that week, less 50p.

(6)Subject to paragraph (6A), where—

(a)a claimant performs a service for another person; and

(b)that person makes no payment of earnings or pays less than that paid for a comparable employment in the area,

the Secretary of State shall treat the claimant as possessing such earnings (if any) as is reasonable for that employment unless the claimant satisfies him that the means of that person are insufficient for him to pay or to pay more for the service... .

(6A)Paragraph (6) shall not apply—

(a)to a claimant who is engaged by a charitable or voluntary organisation or who is a volunteer if the Secretary of State is satisfied in any of those cases that it is reasonable for him to provide the service free of charge;

(b)in a case where the service is performed in connection with–

(i)the claimant’s participation in an employment or training programme in accordance with regulation 19(1)(q) of the Jobseeker’s Allowance Regulations 1996, other than where the service is performed in connection with the claimant’s participation in the Intensive Activity Period specified in regulation 75(1)(a)(iv) of those Regulations...; or

(ii)the claimant’s or the claimant’s partner’s participation in an employment or training programme as defined in regulation 19(3) of those Regulations for which a training allowance is not payable or, where such an allowance is payable, it is payable for the sole purpose of reimbursement of travelling or meal expenses to the person participating in that programme; or

(c)to a claimant who is engaged in work experience whilst participating in—

(i)the New Deal for Lone Parents; or

(ii)a scheme which has been approved by the Secretary of State as supporting the objectives of the New Deal for Lone Parents...; or

(d)to a claimant who is participating in a work placement approved by the Secretary of State (or a person providing services to the Secretary of State) before the placement starts.

(6AA)In paragraph (6A)(d) “work placement” means practical work experience which is not undertaken in expectation of payment.

(6B). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(6C). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(7) Where a claimant is treated as possessing any income under any of paragraphs (1) to (4A) the foregoing provisions of this Part shall apply for the purposes of calculating the amount of that income as if a payment had actually been made and as if it were actual income which he does possess.

(8) Where a claimant is treated as possessing any earnings under paragraph (5) or (6) the foregoing provisions of this Part shall apply for the purposes of calculating the amount of those earnings as if a payment had actually been made and as if they were actual earnings which he does possess except that paragraph (3) of regulation 36 (calculation of net earnings of employed earners) shall not apply and his net earnings shall be calculated by taking into account the earnings which he is treated as possessing, less—

(a)an amount in respect of income tax equivalent to an amount calculated by applying to those earnings, ... the basic rate, or in the case of a Scottish taxpayer, the Scottish basic rate, of tax in the year of assessment less only the personal reliefs to which the claimant is entitled under Chapters 2, 3 and 3A of Part 3 of the Income Tax Act 2007 as are appropriate to his circumstances; but, if the period over which those earnings are to be taken into account is less than a year, the earnings to which the basic rate, or the Scottish basic rate,... of tax is to be applied and the amount of the personal reliefs deductible under this paragraph shall be calculated on a pro rata basis;

(b)where the weekly amount of those earnings equals or exceeds the lower earnings limit, an amount representing primary Class 1 contributions under the Contributions and Benefits Act, calculated by applying to those earnings the initial and main primary percentages in accordance with section 8(1) (a) and (b) of that Act; and

(c)one-half of any sum payable by the claimantin respect of a pay period by way of a contribution towards an occupational or personal pension scheme.

(8ZA)Paragraphs (1), (2), (3), (4), (5) and (6) shall not apply in respect of any amount of income other than earnings, or earnings derived from employment as an employed earner, arising out of the claimant participating as a service user.

(8A)In paragraphs (3A) and (3B) the expression “resources” has the same meaning as in the Social Security Pensions Act 1975 by virtue of section 66(1) of that Act.

(9)In paragraph (4) the expression “ordinary clothing or footwear” means clothing or footwear for normal daily use, but does not include school uniforms, or clothing or footwear used solely for sporting activities.

Notional earnings of seasonal workers

43. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Modifications in respect of children and young persons

44.—(1)Any capital of a child or young person payable by instalments which are outstanding on–

(a)the first day in respect of which income support is payable or at the date of the determination of the claim, whichever is the earlier; or

(b)in the case of a supersession, the date of that supersession,

shall be treated as income if the aggregate of the instalments outstanding and the amount of that child’s or young person’s other capital calculated in accordance with Chapter VI of this Part in like manner as for the claimant would exceed £3,000.

(2)In the case of a child or young person who is residing at an educational establishment at which he is receiving relevant education—

(a)any payment made to the educational establishment, in respect of that child's or young person's maintenance, by or on behalf of a person who is not a member of the family or by a member of the family out of funds contributed for that purpose by a person who is not a member of the family, shall be treated as income of that child or young person but it shall only be taken into account over periods during which that child or young person is present at that educational establishment; and

(b)if a payment has been so made, for any period in a benefit week in term-time during which that child or young person returns home, he shall be treated as possessing an amount of income in that week calculated by multiplying the amount of personal allowance, any disabled child premium and any enhanced disability premium applicable in respect of that child or young person by the number equal to the number of days in that week in which he was present at his educational establishment and dividing the product by seven; but this sub-paragraph shall not apply where the educational establishment is provided under section 8 of the Education Act 1944 (duty of local authority to secure primary and secondary schools) by a local education authority or where the payment is made under section 49 or 50 of the Education (Scotland) Act 1980 (power of education authority to assist persons).

(3)Where a child or young person—

(a)is resident at an educational establishment and he is wholly or partly maintained at that establishment by a local education authority under section 8 of the Education Act 1944; or

(b)is maintained at an educational establishment under section 49 or 50 of the Education (Scotland) Act 1980,

he shall for each day he is present at that establishment be treated as possessing an amount of income equal to the sum obtained by dividing the amount of personal allowance, any disabled child premium and any enhanced disability premium applicable in respect of him by seven.

(4)Where the income of a child or young person who is a member of the claimant's family calculated in accordance with Chapters I to V of this Part exceeds the amount of the personal allowance, any disabled child premium and any enhanced disability premium applicable in respect of that child or young person, the excess shall not be treated as income of the claimant.

(5)Where the capital of a child or young person if calculated in accordance with Chapter VI of this Part in like manner as for the claimant, except as provided in paragraph (1), would exceed £3,000, any income of that child or young person shall not be treated as income of the claimant.

(6)In calculating the net earnings or net profit of a child or young person there shall be disregarded, (in addition to any sum which falls to be disregarded under paragraphs 11 to 13), any sum specified in paragraphs 14 and 15 of Schedule 8 (earnings to be disregarded).

(7)Any income of a child or young person which is to be disregarded under Schedule 9 (income other than earnings to be disregarded) shall be disregarded in such manner as to produce the result most favourable to the claimant.

(8)Where a child or young person is treated as possessing any income under paragraphs (2) and (3) the foregoing provisions of this Part shall apply for the purposes of calculating that income as if a payment had actually been made and as if it were actual income which he does possess.

(9)For the purposes of this regulation, a child or young person shall not be treated as present at his educational establishment on any day if on that day he spends the night with the claimant or a member of his household.

CHAPTER VIcapital

Capital limit

45.For the purposes of section 134(1) of the Contributions and Benefits Act as it applies to income support (no entitlement to benefit if capital exceeds prescribed amount), the prescribed amount is £16,000.

Calculation of capital

46.—(1) For the purposes of Part II of the Act as it applies to income support, the capital of a claimant to be taken into account shall, subject to paragraph (2), be the whole of his capital calculated in accordance with this Part and any income treated as capital under regulation 48 (income treated as capital).

(2) There shall be disregarded from the calculation of a claimant's capital under paragraph (1) any capital, where applicable, specified in Schedule 10.

Disregard of capital of child or young person

47.The capital of a child or young person who is a member of the claimant's family shall not be treated as capital of the claimant.

Income treated as capital

48.—(1) Any ... bounty derived from employment to which paragraph 7 of Schedule 8 applies and paid at intervals of at least one year shall be treated as capital.

(2) Except in the case of an amount to which section 23(5) (a) (ii) of the Act (refund of tax in trade disputes cases) or regulation 41(4) (capital treated as income) applies, any amount by way of a refund of income tax deducted from profits or emoluments chargeable to income tax under Schedule D or E shall be treated as capital.

(3) Any holiday pay which is not earnings under regulation 35(1) (d) (earnings of employed earners) shall be treated as capital.

(4) Except any income derived from capital disregarded under paragraph 1, 2, 4, 6, 12 , 25 to 28, 44 or 45 of Schedule 10, any income derived from capital shall be treated as capital but only from the date it is normally due to be credited to the claimant's account.

(5) Subject to paragraph (6), in the case of employment as an employed earner, any advance of earnings or any loan made by the claimant's employer shall be treated as capital.

(6)Paragraph (5) shall not apply to a person to whom section 23 of the Act (trade disputes) applies or in respect of whom section 20(3) of the Act (conditions of entitlement to income support) has effect as modified by section 23A(b) (effect of return to work).

(7) Any payment under section 30 of the Prison Act 1952 (payments for discharged prisoners) or allowance under section 17 of the Prisons (Scotland) Act 1952 (allowances to prisoners on discharge) shall be treated as capital.

(8)Any payment made by a local authority, which represents arrears of payments under—

(a)paragraph 15 of Schedule 1 to the Children Act 1989 (power of a local authority to make contributions to a person with whom a child lives as a result of a residence order); or

(b)section 34(6) or as the case may be, section 50 of the Children Act 1975 (payments towards maintenance for children),

shall be treated as capital.

(8A)Any payment made by an authority, as defined in Article 2 of the Children Order which represents arrears of payments under Article 15 of, and paragraph 17 of Schedule 1 to, that Order (contribution by an authority to child’s maintenance), shall be treated as capital.

(9)Any charitable or voluntary payment which is not made or not due to be made at regular intervals, other than one to which paragraph (10) applies, shall be treated as capital.

(10)This paragraph applies to a payment—

(a)which is made to a person to whom section 23 of the Act (trade disputes) applies or in respect of whom section 20(3) of the Act (conditions of entitlement to income support) has effect as modified by section 23A(b) of the Act (effect of return to work) or to a member of the familyor to the partner of such a person;

(ab)which is a Grenfell Tower payment;

(ac)which is a child abuse payment;

(ad)which is a Windrush payment; ...

(ae)which is a Post Office compensation payment;

(af)which is an LGBT Financial Recognition Scheme payment;

(b)to which regulation 44(2) (modification in respect of children and young persons) applies; or

(c)which is made under or by the Macfarlane Trust, the Macfarlane (Special Payments) Trust, the Macfarlane (Special Payments) (No. 2) Trust, the Fund, the Eileen Trust, MFET Limited, the Skipton Fund, the Caxton Foundation, the Scottish Infected Blood Support Scheme, an approved blood scheme, the London Emergencies Trust, the We Love Manchester Emergency Fund, the National Emergencies Trust, the Victims of Overseas Terrorism Compensation Scheme or the Independent Living Fund (2006).

(11) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(12)Any arrears of subsistence allowance which are paid to a claimant as a lump sum shall be treated as capital.

Calculation of capital in the United Kingdom

49.Capital which a claimant possesses in the United Kingdom shall be calculated at its current market or surrender value less—

(a)where there would be expenses attributable to sale, 10 per cent; and

(b)the amount of any incumbrance secured on it.

Calculation of capital outside the United Kingdom

50. Capital which a claimant possesses in a country outside the United Kingdom shall be calculated—

(a)in a case in which there is no prohibition in that country against the transfer to the United Kingdom of an amount equal to its current market or surrender value in that country, at that value;

(b)in a case where there is such a prohibition, at the price which it would realise if sold in the United Kingdom to a willing buyer,

less, where there would be expenses attributable to sale, 10 per cent and the amount of any incumbrance secured on it.

Notional capital

51.—(1) A claimant shall be treated as possessing capital of which he has deprived himself for the purpose of securing entitlement to income support or increasing the amount of that benefit except–

(a)where that capital is derived from a payment made in consequence of any personal injury and is placed on trust for the benefit of the claimant; or

(b)to the extent that the capital which he is treated as possessing is reduced in accordance with regulation 51A (diminishing notional capital rule)or

(c)any sum to which paragraph 44(2)(a) of Schedule 10 (capital to be disregarded) applies which is administered in the way referred to in paragraph 44(1)(a);

(d)any sum to which paragraph 45(a) of Schedule 10 refers.

(2) Except in the case of—

(a)a discretionary trust;

(b)a trust derived from a payment made in consequence of a personal injury; or

(c)any loan which would be obtainable only if secured against capital disregarded under Schedule 10, or

(d)a personal pension scheme...or

(da)an occupational pension scheme or a payment made by the Board of the Pension Protection Fund where the claimanthas not attained the qualifying age for state pension credit; or

(e)any sum to which paragraph 44(2)(a) of Schedule 10 (capital to be disregarded) applies which is administered in a way referred to in paragraph 44(1)(a); or

(f)any sum to which paragraph 45(a) of Schedule 10 refers,

any capital which would become available to the claimant upon application being made but which has not been acquired by him shall be treated as possessed by him but only from the date on which it could be expected to be acquired were an application made

(3)Any payment of capital, other than a payment of capital specified in paragraph (3A) or (3B), made—

(a)to a third party in respect of a single claimant or in respect of a member of the familyhis partner (but not a member of the third party’s family) shall be treated—

(i)in a case where that payment is derived from a payment of any benefit under the benefit Acts, a payment from the Armed Forces and Reserve Forces Compensation Scheme, a war disablement pension, war widow’s pensionor war widower’s pension or a pension payable to a person as a widow, widower or surviving civil partner under ... any power of Her Majesty otherwise than under an enactment to make provision about pensions for or in respect of persons who have been disabled or who have died in consequence of service as members of the armed forces of the Crown, as possessed by that single claimant, if it is paid to him, or by that member if it is paid to any member of the familyor by his partner, if it is paid to his partner;

(ia)in a case where that payment is a payment of an occupational pension, a pension or other periodical payment made under a personal pension scheme or a payment made by the Board of the Pension Protection Fund, as possessed by that single claimant or, as the case may be, by that memberthe claimant’s partner;

(ii)in any other case, as possessed by that single claimantor by that memberor his partner to the extent that it is used for the food, ordinary clothing or footwear, household fuel, rent ... for which housing benefit is payable or... any housing costs to the extent that they are met under regulation 17(1)(e) and 18(1)(f) (housing costs) ..., of that single claimant or, as the case may be, of any member of that familyof his partner, or is used for any council tax or water charges for which that claimant or member is liablepartner is liable;

(b)to a single claimant or a member of the family in respect of a third party (but not in respect of another member of the family) shall be treated as possessed by that single claimant or, as the case may be, that member of the family to the extent that it is kept or used by him or used by or on behalf of any member of the family.

to a single claimant or his partner in respect of a third party (but not in respect of another member of his family) shall be treated as possessed by that single claimant or, as the case may be, his partner, to the extent that it is kept or used by him or used by or on behalf of his partner.

(3A)Paragraph (3) shall not apply in respect of a payment of capital made—

(a)under or by the Macfarlane Trust, the Macfarlane (Special Payments) Trust, the Macfarlane (Special Payments) (No.2) Trust, the Fund, the Eileen Trust, MFET Limited, the Independent Living Fund (2006), the Skipton Fund, the Caxton Foundation, the Scottish Infected Blood Support Scheme, an approved blood scheme, the London Emergencies Trust, the We Love Manchester Emergency Fund, the National Emergencies Trust, the Victims of Overseas Terrorism Compensation Scheme or the London Bombings Relief Charitable Fund;

(b)pursuant to section 2 of the Employment and Training Act 1973 in respect of a person’s participation—

(i)in an employment programme specified in regulation 75(1)(a)(ii) of the Jobseeker’s Allowance Regulations 1996;

(ii)in a training scheme specified in regulation 75(1)(b)(ii) of those Regulations; or

(iia)in the Intensive Activity Period specified in regulation 75(1)(a)(iv) of those Regulations...; or

(iii)in a qualifying course within the meaning specified in regulation 17A(7) of those Regulations.

(ba)in respect of a person’s participation in a scheme prescribed in regulation 3 of the Jobseeker's Allowance (Schemes for Assisting Persons to Obtain Employment) Regulations 2013 or the Mandatory Work Activity Scheme;

(c)under an occupational pension scheme , in respect of a pension or other periodical payment made under a personal pension scheme or a payment made by the Board of the Pension Protection Fund where—

(i)a bankruptcy order has been made in respect of the person in respect of whom the payment has been made or, in Scotland, the estate of that person is subject to sequestration or a judicial factor has been appointed on that person’s estate under section 41 of the Solicitors (Scotland) Act 1980;

(ii)the payment is made to the trustee in bankruptcy or any other person acting on behalf of the creditors; and

(iii)the person referred to in (i) and any member of his familyhis partner (if any) does not possess, or is not treated as possessing, any other income apart from that payment.

(3B)Paragraph (3) shall not apply in respect of any of the following payments of capital—

(a)a Grenfell Tower payment;

(b)a child abuse payment;

(c)a Windrush payment;

(d)a Post Office compensation payment;

(e)a vaccine damage payment;

(f)an LGBT Financial Recognition Scheme payment.

(4) Where a claimant stands in relation to a company in a position analogous to that of a sole owner or partner in the business of that company, he shall be treated as if he were such sole owner or partner and in such a case—

(a)the value of his holding in that company shall, notwithstanding regulation 46 (calculation of capital), be disregarded; and

(b)he shall, subject to paragraph (5), be treated as possessing an amount of capital equal to the value or, as the case may be, his share of the value of the capital of that company and the foregoing provisions of this Chapter shall apply for the purposes of calculating that amount as if it were actual capital which he does possess.

(5) For so long as the claimant undertakes activities in the course of the business of the company, the amount which he is treated as possessing under paragraph (4) shall be disregarded.

(6) Where a claimant is treated as possessing capital under any of paragraphs (1) to (4), the foregoing provisions of this Chapter shall apply for the purposes of calculating its amount as if it were actual capital which he does possess.

(7)For the avoidance of doubt a claimant is to be treated as possessing capital under paragraph (1) only if the capital of which he has deprived himself is actual capital.

(8)In paragraph (3) the expression “ordinary clothing or footwear” means clothing or footwear for normal daily use, but does not include school uniforms, or clothing or footwear used solely for sporting activities.

Diminishing notional capital rule

51A.—(1)Where a claimant is treated as possessing capital under regulation 51(1) (notional capital), the amount which he is treated as possessing–

(a)in the case of a week that is subsequent to–

(i)the relevant week in respect of which the conditions set out in paragraph (2) are satisfied, or

(ii)a week which follows that relevant week and which satisfies those conditions,

shall be reduced by an amount determined under paragraph (2);

(b)in the case of a week in respect of which paragraph (1)(a) does not apply but where–

(i)that week is a week subsequent to the relevant week, and

(ii)that relevant week is a week in which the condition in paragraph (3) is satisfied,

shall be reduced by the amount determined under paragraph (3).

(2)This paragraph applies to a benefit week or part week where the claimant satisfies the conditions that–

(a)he is in receipt of income support; and

(b)but for regulation 51(1), he would have received an additional amount of income support in that benefit week or, as the case may be, that part week;

and in such a case, the amount of the reduction for the purposes of paragraph (1)(a) shall be equal to that additional amount.

(3)Subject to paragraph (4), for the purposes of paragraph (1)(b) the condition is that the claimant would have been entitled to income support in the relevant week, but for regulation 51(1), and in such a case the amount of the reduction shall be equal to the aggregate of–

(a)the amount of income support to which the claimant would have been entitled in the relevant week but for regulation 51(1); and for the purposes of this sub-paragraph if the relevant week is a part-week that amount shall be determined by dividing the amount of income support to which he would have been so entitled by the number equal to the number of days in the part-week and multiplying the quotient by 7;

(b)the amount of housing benefit (if any) equal to the difference between his maximum housing benefit and the amount (if any) of housing benefit which he is awarded in respect of the benefit week, within the meaning of regulation 2(1) of the Housing Benefit Regulations 2006 (interpretation), which includes the last day of the relevant week;

(c). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(d)the amount of council tax benefit (if any) equal to the difference between his maximum council tax benefit and the amount (if any) of council tax benefit which he is awarded in respect of the benefit week which includes the last day of the relevant week, and for this purpose “benefit week” means a period of 7 consecutive days beginning on a Monday and ending on a Sunday.

(4)The amount determined under paragraph (3) shall be re-determined under that paragraph if the claimant makes a further claim for income support and the conditions in paragraph (5) are satisfied, and in such a case–

(a)sub-paragraphs (a) to (d) of paragraph (3) shall apply as if for the words “relevant week” there were substituted the words “relevant subsequent week”; and

(b)subject to paragraph (6), the amount as re-determined shall have effect from the first week following the relevant subsequent week in question.

(5)The conditions are that–

(a)a further claim is made 26 or more weeks after–

(i)the date on which the claimant made a claim for income support in respect of which he was first treated as possessing the capital in question under regulation 51(1); or

(ii)in a case where there has been at least one re-determination in accordance with paragraph (4), the date on which he last made a claim for income support which resulted in the weekly amount being re-determined; or

(iii)the date on which he last ceased to be in receipt of income support; whichever last occurred; and

(b)the claimant would have been entitled to income support but for regulation 51(1).

(6)The amount as re-determined pursuant to paragraph (4) shall not have effect if it is less than the amount which applied in that case immediately before the re-determination and in such a case the higher amount shall continue to have effect.

(7)For the purpose of this regulation–

(a)“part-week” means a period to which sub-section (1A) of section 21 of the Act (amount etc. of income support) applies;

(b)“relevant week” means the benefit week or part-week in which the capital in question of which the claimant has deprived himself within the meaning of regulation 51(1)–

(i)was first taken into account for the purpose of determining his entitlement to income support; or

(ii)was taken into account on a subsequent occasion for the purpose of determining or re-determining his entitlement to income support on that subsequent occasion and that determination or re-determination resulted in his beginning to receive, or ceasing to receive, income support;

and where more than one benefit week or part-week is identified by reference to heads (i) and (ii) of this sub-paragraph the later or latest such benefit week or, as the case may be, the later or latest such part-week;

(c)“relevant subsequent week” means the benefit week or part-week which includes the day on which the further claim or, if more than one further claim has been made, the last such claim was made.

Capital jointly held

52. Except where a claimant possesses capital which is disregarded under regulation 51 (4) (notional capital), where a claimant and one or more persons are beneficially entitled in possession to any capital asset they shall be treated as if each of them were entitled in possession to the whole beneficial interest therein in an equal share and the foregoing provisions of this Chapter shall apply for the purposes of calculating the amount of capital which the claimant is treated as possessing as if it were actual capital which the claimant does possess .

Calculation of tariff income from capital

53.—(1)Except where the circumstances prescribed in paragraph ... (1B) apply to the claimant, where the claimant's capital calculated in accordance with this Part exceeds £6,000 it shall be treated as equivalent to a weekly income of £1 for each complete £250 in excess of £6,000 but not exceeding £16,000 .

(1ZA) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(1A)Where the circumstances prescribed in paragraph (1B) apply to the claimant and that claimant’s capital calculated in accordance with this Part exceeds £10,000, it shall be treated as equivalent to a weekly income of £1 for each complete £250 in excess of £10,000 but not exceeding £16,000.

(1B)For the purposes of paragraph (1A)..., the prescribed circumstances are that the claimant lives permanently in—

(a)a care home or an independent hospital;