The Jobseeker’s Allowance Regulations 1996

Income treated as capital

138.—[F1(1)] Any amount by way of a refund of tax deducted from a student’s income shall be treated as capital.

[F2(2) An amount paid from access funds as a single lump sum shall be treated as capital.

(3) An amount paid from access funds as a single lump sum which is intended and used for an item other than food, ordinary clothing or footwearF3..., household fuel, rent for which housing benefit is payable [F4or any housing costs] to the extent that they are met under regulation 83(f) or 84(1)(g) (housing costs)F5..., of a single claimant or, as the case may be, of [F6any other member of his family] [F6his partner], or which is used for an item other than any council tax or water charges for which that claimant or [F7member is liable] [F7partner is liable] shall be disregarded as capital but only for a period of 52 weeks from the date of the payment.]

[F8(4) In paragraph (3) “ordinary clothing or footwear” means clothing or footwear for normal daily use, but it does not include—

(a)school uniforms, or

(b)clothing or footwear used solely for sporting activities.]

Textual Amendments

F1Reg. 138 renumbered as reg. 138(1) (for specified purposes and with effect in accordance with reg. 1(bi)(bii) of the amending S.I.) by The Social Security Amendment (Students and Income-related Benefits) Regulations 2000 (S.I. 2000/1922), regs. 1, 3(9)

F2Reg. 138(2)(3) added (for specified purposes and with effect in accordance with reg. 1(bi)(bii) of the amending S.I.) by The Social Security Amendment (Students and Income-related Benefits) Regulations 2000 (S.I. 2000/1922), regs. 1, 3(9)

F6Words in reg. 138(3) substituted (for specified purposes and with effect in accordance with reg. 1(6)(7)(8) of the amending S.I.) by The Social Security (Working Tax Credit and Child Tax Credit) (Consequential Amendments) Regulations 2003 (S.I. 2003/455), Sch. 2 para. 17(a)

F7Words in reg. 138(3) substituted (for specified purposes and with effect in accordance with reg. 1(6)(7)(8) of the amending S.I.) by The Social Security (Working Tax Credit and Child Tax Credit) (Consequential Amendments) Regulations 2003 (S.I. 2003/455), Sch. 2 para. 17(b)