PART VIII INCOME AND CAPITAL

Chapter IV Self-Employed Earners

Earnings of self-employed earners

100.—(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 [F127, 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 [F2, payments] made to the claimant by a health authority, local authority or voluntary organisation in respect of persons temporarily in the claimant’s care [F3and any payments made to a claimant under section 73(1)(b) of the Children and Young People (Scotland) Act 2014 (kinship care assistance)]).

[F4(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;]

[F5(c)any sports award.]

[F6(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.]