PART VIII INCOME AND CAPITAL

Chapter IV Self-Employed Earners

Earnings of self-employed earners100

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 any scheme referred to in regulation 19(1)(r) (circumstances in which a person is to be treated as actively seeking employment: schemes for assisting persons to become self-employed earners) 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 F227, 28 or 28A of Schedule 7 refers (payments in respect of a person accommodated with the claimant under an arrangement made by a local authority or voluntary organisation F3, payments made to the claimant by a health authority, local authority or voluntary organisation in respect of persons temporarily in the claimant’s care F4and any payments made to a claimant under section 73(1)(b) of the Children and Young People (Scotland) Act 2014 (kinship care assistance)).

F5ba

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;

F1c

any sports award.

F63

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.