The Child Support (Maintenance Assessments and Special Cases) Regulations 1992

Eligible housing costs for the purposes of determining exempt income and protected income

1.  Subject to the following provisions of this Schedule, the following payments in respect of the provision of a home shall be eligible to be taken into account as housing costs for the purposes of these Regulations—

(a) payments of, or by way of, rent;

(b) mortgage interest payments;

(c) interest payments under a hire purchase agreement to buy a home;

(d) interest payments on loans for repairs and improvements to the home[F1 , including interest on a loan for any service charge imposed to meet the cost of such repairs and improvements;]

(e) payments by way of ground rent or in Scotland, payments by way of feu duty;

(f) payments under a co-ownership scheme;

(g) payments in respect of, or in consequence of, the use and occupation of the home;

(h) where the home is a tent, payments in respect of the tent and the site on which it stands;

(i) payments in respect of a licence or permission to occupy the home (whether or not board is provided);

(j) payments by way of mesne profits or, in Scotland, violent profits;

(k) payments of, or by way of, service charges, the payment of which is a condition on which the right to occupy the home depends;

(l) payments under or relating to a tenancy or licence of a Crown tenant;

(m) mooring charges payable for a houseboat;

(n) where the home is a caravan or a mobile home, payments in respect of the site on which it stands;

(o) any contribution payable by a parent resident in an almshouse provided by a housing association which is either a charity of which particulars are entered in the register of charities established under section 4 of the Charities Act 1960 M1 (register of charities) or an exempt charity within the meaning of that Act, which is a contribution towards the cost of maintaining that association’s almshouses and essential services in them;

(p) payments under a rental purchase agreement, that is to say an agreement for the purchase of a home under which the whole or part of the purchase price is to be paid in more than one instalment and the completion of the purchase is deferred until the whole or a specified part of the purchase price has been paid;

(q) where, in Scotland, the home is situated on or pertains to a croft within the meaning of section 3(1) of the Crofters (Scotland) Act 1955 M2 , the payment in respect of the croft land;

(r) where the home is provided by an employer (whether under a condition or term in a contract of service or otherwise), payments to that employer in respect of the home, including payments made by the employer deducting the payment in question from the remuneration of the parent in question;

F2 (s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(t) payments in respect of a loan taken out to pay off another loan but only to the extent that it was incurred for that purposeF3 ....

Textual Amendments

F1 Words in Sch. 3 para. 1(d) inserted (5.4.1993) by The Child Support (Miscellaneous Amendments) Regulations 1993 (S.I. 1993/913), regs. 1(1), 33(a)

F2 Sch. 3 para. 1(s) omitted (5.4.1993) by virtue of The Child Support (Miscellaneous Amendments) Regulations 1993 (S.I. 1993/913), regs. 1(1), 33(b)

F3 Words in Sch. 3 para. 1(t) omitted (18.4.1995) by virtue of The Child Support and Income Support (Amendment) Regulations 1995 (S.I. 1995/1045), regs. 1(2), 56(2)

Marginal Citations

M1 1960 c.58; subsections (8) and (10) of section 4 were amended by section 1(4) and (5) and Schedule 2, Parts I and II of the Education Act 1973 (c.16).

M2 1955 c.21; section 3(1) was amended by section 14 of the Crofting Reform (Scotland) Act 1976 (c.21).