The Jobseeker’s Allowance Regulations 1996

Changes over time for: Section 110

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Changes to legislation:

There are outstanding changes not yet made by the legislation.gov.uk editorial team to The Jobseeker’s Allowance Regulations 1996. Any changes that have already been made by the team appear in the content and are referenced with annotations.

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Changes and effects yet to be applied to Regulation 110:

Regulations amendment to earlier affecting provision S.I. 2020/409, reg. 6(2) by S.I. 2021/476 reg. 4(6)
reg. 110(10)(c) words inserted by S.I. 2023/1144 reg. 4(3)(a)
reg. 110(10)(ab) word omitted by S.I. 2021/1405 reg. 3(4)(a)

Changes and effects yet to be applied to the whole Instrument associated Parts and Chapters:

Whole provisions yet to be inserted into this Instrument (including any effects on those provisions):

Sch. A1 para. 3(a)(va) inserted by S.I. 2021/786 Sch. 3 para. 6(c)
Sch. A1 para. 3(a)(via) inserted by S.I. 2022/177 art. 5(6)(d)
Sch. 1 para. 15A(1ZA)(aa) inserted by S.I. 2021/786 Sch. 3 para. 7(3)
Sch. 1 para. 16(1)(aza) inserted by S.I. 2021/786 Sch. 3 para. 7(4)(a)
Sch. 1 para. 14(1)(caa) inserted by S.I. 2022/177 art. 5(7)(b)
Sch. 1 para. 14(1)(fb) inserted by S.I. 2022/177 art. 5(7)(c)
Sch. 1 para. 14(1)(g)(iv) and word inserted by S.I. 2022/177 art. 5(7)(e)
Sch. 1 para. 15(5)(ab) inserted by S.I. 2022/177 art. 5(7)(j)
Sch. 1 para. 15A(1ZA)(ba) inserted by S.I. 2022/177 art. 5(7)(k)
Sch. 1 para. 16(1)(ac) inserted by S.I. 2022/177 art. 5(7)(l)
Sch. 1 para. 20H(1)(caa) inserted by S.I. 2022/177 art. 5(7)(o)
Sch. 1 para. 20H(1)(gb) inserted by S.I. 2022/177 art. 5(7)(p)
Sch. 1 para. 20H(1)(h)(iv) and word inserted by S.I. 2022/177 art. 5(7)(r)
Sch. 1 para. 20I(4)(d) and semi-colon inserted by S.I. 2022/177 art. 5(7)(v)
Sch. 1 para. 8(1)(c) inserted by S.I. 2023/1218 art. 8(9)(a)(iii)
Sch. 1 para. 20D(1)(c) inserted by S.I. 2023/1218 art. 8(9)(e)(iii)
Sch. 1 para. 4(1)(a) sum substituted by S.I. 2014/516 art. 19(1)art. 19(4)(a)
Sch. 1 para. 4(1)(b) sum substituted by S.I. 2014/516 art. 19(1)art. 19(4)(b)
Sch. 1 para. 20(3) sum substituted by S.I. 2014/516 art. 19(1)(5) Sch. 10
Sch. 1 para. 20(7) sum substituted by S.I. 2014/516 art. 19(1)(5) Sch. 10
Sch. 1 para. 20(8) sum substituted by S.I. 2014/516 art. 19(1)(5) Sch. 10
Sch. 1 para. 20M(2) sum substituted by S.I. 2014/516 art. 19(1)(6) Sch. 11
Sch. 1 para. 20M(3) sum substituted by S.I. 2014/516 art. 19(1)(6) Sch. 11
Sch. 1 para. 20M(5) sum substituted by S.I. 2014/516 art. 19(1)(6) Sch. 11
Sch. 1 para. 20M(6) sum substituted by S.I. 2014/516 art. 19(1)(6) Sch. 11
Sch. 1 para. 2(1)(a) sum substituted by S.I. 2021/162 art. 27(3)(b)
Sch. 1 para. 2(1)(b) sum substituted by S.I. 2021/162 art. 27(3)(b)
Sch. 1 para. 4(1)(a) sum substituted by S.I. 2021/162 art. 27(4)(a)
Sch. 1 para. 4(1)(b) sum substituted by S.I. 2021/162 art. 27(4)(b)
Sch. 1 para. 2(1)(a) sum substituted by S.I. 2022/292 art. 27(3)(b)
Sch. 1 para. 2(1)(b) sum substituted by S.I. 2022/292 art. 27(3)(b)
Sch. 1 para. 4(1)(a) sum substituted by S.I. 2022/292 art. 27(4)(a)
Sch. 1 para. 4(1)(b) sum substituted by S.I. 2022/292 art. 27(4)(b)
Sch. 1 para. 2(1)(a) sum substituted by S.I. 2023/316 art. 27(3)(b)
Sch. 1 para. 2(1)(b) sum substituted by S.I. 2023/316 art. 27(3)(b)
Sch. 1 para. 4(1)(a) sum substituted by S.I. 2023/316 art. 27(4)(a)
Sch. 1 para. 4(1)(b) sum substituted by S.I. 2023/316 art. 27(4)(b)
Sch. 1 para. 2(1)(a) sum substituted by S.I. 2024/242 art. 26(3)(b)
Sch. 1 para. 2(1)(b) sum substituted by S.I. 2024/242 art. 26(3)(b)
Sch. 1 para. 4(1)(a) sum substituted by S.I. 2024/242 art. 26(4)(a)
Sch. 1 para. 4(1)(b) sum substituted by S.I. 2024/242 art. 26(4)(b)
Sch. 1 para. 20(4) sums substituted by S.I. 2014/516 art. 19(1)(5) Sch. 10
Sch. 1 para. 20(5) sums substituted by S.I. 2014/516 art. 19(1)(5) Sch. 10
Sch. 1 para. 20(6) sums substituted by S.I. 2014/516 art. 19(1)(5) Sch. 10
Sch. 1 para. 20(9) sums substituted by S.I. 2014/516 art. 19(1)(5) Sch. 10
Sch. 1 para. 20M(4) sums substituted by S.I. 2014/516 art. 19(1)(6) Sch. 11
Sch. 1 para. 20(6)(b)(i) words inserted by S.I. 2023/1218 art. 8(9)(d)(i)
Sch. 1 para. 20(6)(b)(ii) words inserted by S.I. 2023/1218 art. 8(9)(d)(ii)
Sch. 1 para. 20M(4)(i) words inserted by S.I. 2023/1218 art. 8(9)(h)(i)
Sch. 1 para. 20M(4)(ii) words inserted by S.I. 2023/1218 art. 8(9)(h)(ii)
Sch. 1 para. 20I(4)(d) words substituted by S.I. 2022/530 art. 3(2)(a)
Sch. 1 Pt. 4B table substituted by S.I. 2021/162 art. 27(6) Sch. 10
Sch. 1 Pt. 4B table substituted by S.I. 2022/292 art. 27(6) Sch. 10
Sch. 1 Pt. 4B table substituted by S.I. 2023/316 art. 27(6) Sch. 10
Sch. 1 Pt. 4B table substituted by S.I. 2024/242 art. 26(6) Sch. 10
Sch. 2 para. 17(6)(b)(iia) and word inserted by S.I. 2021/786 Sch. 3 para. 9(a)
Sch. 2 para. 17(6)(b)(iiia) inserted by S.I. 2022/177 art. 5(8)(a)
Sch. 2 para. 14(c)(iv) words omitted by S.I. 2008/698 reg. 4(15)
Sch. 2 para. 1A(1)(a) words substituted by S.I. 2017/725 Sch. 5 para. 3(f)(iii)(aa)
Sch. 2 para. 1A(1)(a) words substituted by S.I. 2017/725 Sch. 5 para. 3(f)(iii)(bb)
Sch. 3 para. 1(2) words substituted by S.I. 2004/2825 reg. 2(5)
Sch. 4 para. 10(1)(a) word substituted by S.I. 2001/1785 reg. 3(c)(i)
Sch. 4 para. 10(1)(b) word substituted by S.I. 2001/1785 reg. 3(c)(ii)
Sch. 7 para. 82 inserted by S.I. 2021/886 art. 12(2)
Sch. 7 para. 83 inserted by S.I. 2023/1218 art. 8(12)
Sch. 7 para. 41(1A)(d) inserted by S.I. 2023/640 reg. 3(7)(a)
Sch. 8 para. 65(1) Sch. 8 para. 65 renumbered as Sch. 8 para. 65(1) by S.I. 2023/134 Sch. para. 3(b)(i)
Sch. 8 para. 12A inserted by S.I. 2023/134 Sch. para. 3(a)
Sch. 8 para. 65(2) inserted by S.I. 2023/134 Sch. para. 3(b)(ii)
Sch. 8 para. 27(5A) inserted by S.I. 2023/894 reg. 2(1)(b)(2)
Sch. 8 para. 27(1A) words inserted by S.I. 2023/640 reg. 3(8)(a)
Sch. 8 para. 12(1)(a) words substituted by S.I. 2021/886 art. 12(3)
reg. 15(1)(b) amendment to earlier affecting provision S.I. 2020/409, reg. 6(2) by S.I. 2021/476 reg. 4(6)
reg. 51(3)(c)(iva) inserted by S.I. 2021/786 Sch. 3 para. 3(c)
reg. 51(3)(c)(va) inserted by S.I. 2022/177 art. 5(3)(c)
reg. 85A(4)(h)(iv) and word inserted by S.I. 2021/1034 reg. 2(3)(b)(4)
reg. 85A(4)(zza)(zzb) inserted by S.I. 2021/1034 reg. 2(2)(4)
reg. 85A(4)(zzb) word substituted by S.I. 2022/344 reg. 2(2)reg. 2(5)(b)
reg. 85A(4)(zzc) inserted by S.I. 2022/344 reg. 2(3)reg. 2(5)(b)
reg. 85A(4)(zzc)(i) word omitted by S.I. 2022/990 reg. 2(1)(a)reg. 2(2)(b)
reg. 85A(4)(zzc)(iii) inserted by S.I. 2022/990 reg. 2(1)(c)reg. 2(2)(b)
reg. 85A(4)(zzc)(ii) word inserted by S.I. 2022/990 reg. 2(1)(b)reg. 2(2)(b)
reg 85A(4)(zzd) inserted by S.I. 2023/532 reg. 2(1)reg. 2(2)(b)
reg. 85A(4)(zze) inserted by S.I. 2023/1144 reg. 2(1)reg. 2(2)(b)
reg. 105(10A)(ac)(ad) inserted by S.I. 2021/1405 reg. 3(3)
reg. 105(10A)(ae) inserted by S.I. 2023/640 reg. 3(3)
reg. 110(10)(ac)(ad) inserted by S.I. 2021/1405 reg. 3(4)(b)
reg. 110(10)(ad) word omitted by S.I. 2023/640 reg. 3(4)(a)
reg. 110(10)(ae) inserted by S.I. 2023/640 reg. 3(4)(b)
reg. 113(3B)(d)(e) inserted by S.I. 2023/640 reg. 3(5)
reg. 140(1)(h)(iiia) inserted by S.I. 2021/786 Sch. 3 para. 4(c)
reg. 140(1)(h)(iva) inserted by S.I. 2022/177 art. 5(4)(c)
reg. 146A(1)(e)(iiia) inserted by S.I. 2021/786 Sch. 3 para. 5(c)
reg. 146A(1)(e)(iva) inserted by S.I. 2022/177 art. 5(5)(c)

Income treated as capital

110.—(1) Any bounty derived from employment to which paragraph 9 of Schedule 6 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 15(2)(c)(i) (refund of tax in trade dispute cases) 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 98(1)(c) (earnings of employed earners) shall be treated as capital.

(4) Except any income derived from capital disregarded under paragraphs 1, 2, 4 to 8, 11 [F1, 17, 42 or 43] of Schedule 8, 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 who is, or would be, prevented from being entitled to a jobseeker’s allowance by section 14 (trade disputes).

(7) Any payment under section 30 of the Prison Act 1952 F2 (payments for discharged prisoners) or allowance under section 17 of the Prisons (Scotland) Act 1989 F3 (allowances to prisoners on discharge) shall be treated as capital.

(8) [F4Any payment made by a local authority which represents arrears of payments under paragraph 15 of Schedule 1 to the Children Act 1989 F5 (power of a local authority to make contributions to a person with whom a child lives as a result of a residence order) or under section 50 of the Children Act 1975 F6 (contributions to a custodian towards the cost of accommodation and maintenance of a child) [F7or 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 who is, or would be, prevented from being entitled to a jobseeker’s allowance by section 14 (trade disputes);

[F8(ab)which is a Grenfell Tower payment;]

(b)[F9to which regulation 106(2) (modifications in respect of children and young persons) applies; or]

(c)which is made under [F10or by] the Macfarlane Trust, the Macfarlane (Special Payments) Trust, the Macfarlane (Special Payments) (No.2) Trust, the Fund, the Eileen Trust [F11, MFET Limited] [F12, the Skipton Fund, the Caxton Foundation] [F13, the Scottish Infected Blood Support Scheme] [F14, an approved blood scheme] [F15, the London Emergencies Trust, the We Love Manchester Emergency Fund] [F16, the National Emergencies Trust] or the Independent Living [F17Fund (2006)].