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The Tax Credits (Definition and Calculation of Income) Regulations 2002

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Social security incomeU.K.

7.—(1) The claimant’s social security income is the total amount payable—

(a)under any provision of the Social Security Act 1988 M1, the Contributions and Benefits Act [F1or the Jobseekers Act 1995 ]M2 [F1, the Jobseekers Act 1995 or Part 1 of the Welfare Reform Act 2007] or under section 69 of the Child Support, Pensions and Social Security Act 2000 M3;

[F2(aa)under Part 3 of the Welfare Supplementary Payments Regulations (Northern Ireland) 2016 or Part 2 of the Welfare Supplementary Payment (Loss of Carer Payments) Regulations (Northern Ireland) 2016;]

F3(b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(c)by the Secretary of State in respect of the non-payment of a payment which ought to have been made under a provision mentioned in sub-paragraph (a); and

(d)by way of an ex gratia payment made by the Secretary of State, or in Northern Ireland by the [F4Department for Communities], in connection with a benefit, pension or allowance under the Contributions and Benefits Act.

This is subject to the following provisions of this regulation.

(2) Pensions under the Contributions and Benefits Act which are pension income by virtue of regulation 5(1)(a) are not social security income.

(3) In calculating the claimant’s social security income the payments in Table 3 shall be disregarded.

Table 3
Payments under, or in connection with, the Act, the Social Security Act 1988, the Contributions and Benefits Act [F5or the Jobseekers Act 1995] [F5, the Jobseekers Act 1995 or Part 1 of the Welfare Reform Act 2007] disregarded in calculation of social security income

1.An attendance allowance under section 64 of the Contributions and Benefits Act M4.

2.A back to work bonus under section 26 of the Jobseekers Act 1995 M5.

[F63. A bereavement support payment under section 30 of the Pensions Act 2014.]

4.Child benefit under Part 2 of the Act.

5.A Christmas bonus under section 148 of the Contributions and Benefits Act.

6.Council tax benefit under section 131 of the Contributions and Benefits Act M6.

7.A disability living allowance under section 71 of the Contributions and Benefits Act.

8.Disabled person’s tax credit under section 129 of the Contributions and Benefits Act M7.

9.Any discretionary housing payment pursuant to regulation 2(1) of the Discretionary Financial Assistance Regulations 2001 M8.

10.An ex-gratia payment by the Secretary of State or, in Northern Ireland, the [F7Department for Communities], to a person over pensionable age by way of supplement to incapacity benefit.

11.A guardian’s allowance under section 77 of the Contributions and Benefits Act.

12.Housing benefit under section 130 of the Contributions and Benefits Act.

13.Income support under section 124 of the Contributions and Benefits Act M9, unless it is chargeable to tax under [F8section 665 of ITEPA].

14.Incapacity benefit which is—

(a)short term incapacity benefit payable at the lower rate; or

(b)payable to a person who had received invalidity benefit before 13th April 1995 if the period of incapacity for work is treated, by virtue of regulation 2 of the Social Security (Incapacity Benefit) (Transitional) Regulations 1995 M10 (days to be treated as days of incapacity for work) as having begun before that date.

15.Industrial injuries benefit [F9(except industrial death benefit)] under section 94 of the Contributions and Benefits Act.

16.A contribution-based jobseeker’s allowance under the Jobseekers Act 1995 [F10as amended by the provisions of Part 1 of Schedule 14 to the Welfare Reform Act 2012 that remove references to an income-based allowance, and a contribution-based allowance under the Jobseekers Act 1995 as that Act has effect apart from those provisions], to the extent that it exceeds the maximum contained in [F11section 674 of ITEPA].

17.An income-based jobseeker’s allowance under the Jobseekers Act 1995.

18.A maternity allowance under section 35 [F12or section 35B] of the Contributions and Benefits Act M11.

19.A severe disablement allowance under section 68 or 69 of the Contributions and Benefits Act M12.

20.A social fund payment under Part 8 of the Contributions and Benefits Act.

[F1320A. Statutory adoption pay under Part 12ZB of the Contributions and Benefits Act.]

21.Statutory maternity pay under Part 12 of the Contributions and Benefits Act M13.

[F1421A. F15[F16... Statutory paternity pay F17...F18...] under Part 12ZA of the Contributions and Benefits Act.]

[F1921B Statutory shared parental pay under Part 12ZC of the Contributions and Benefits Act.]

22.Statutory sick pay under Part 11 of the Contributions and Benefits Act.

23.Working families’ tax credit under section 128 of the Contributions and Benefits Act M14.

24.A payment by way of compensation for the non-payment of, or in respect of loss of entitlement (whether wholly or partly) of, income support, jobseeker’s allowance, [F20or housing benefit] .

25.A payment in lieu of milk tokens or the supply of vitamins under the Welfare Foods Regulations 1996 M15.

[F2126.An income-related employment and support allowance payable under Part 1 of the Welfare Reform Act 2007.]

[F2227. A payment by way of health in pregnancy grant made pursuant to Part 8A of the Contributions and Benefits Act.]

[F2328. Personal independence payment under Part 4 of the Welfare Reform Act 2012.]

(4) If an increase in respect of a child dependant is payable with an allowance, benefit, pension or other payment (“the main payment”) listed in Table 3, the increase shall also be wholly disregarded in calculating the income of the recipient of the main payment.

F24(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F25(5A) From the amount of social security income, calculated in accordance with the preceding provisions of this regulation, there shall be deducted any amount deductible for income tax purposes in computing social security income (as defined in ITEPA) under section 713 of ITEPA.]

(6) A reference in this regulation to an enactment applying only in Great Britain includes a reference to a corresponding enactment applying in Northern Ireland.

Textual Amendments

F6Reg. 7 Table 3 Item 3 substituted (coming into force in accordance with art. 1-3 of the amending S.I.) by The Pensions Act 2014 (Consequential, Supplementary and Incidental Amendments) Order 2017 (S.I. 2017/422), arts. 1(2), 22

F16Words in reg. 7 Table 3 Item 21A substituted (14.11.2010) by The Tax Credits (Miscellaneous Amendments) (No. 2) Regulations 2010 (S.I. 2010/2494), regs. 1, 6

F20Words in reg. 7 Table 3 Item 24 substituted (26.11.2003) by The Tax Credits (Miscellaneous Amendments No.2) Regulations 2003 (S.I. 2003/2815), regs. 1, 6(2)

Modifications etc. (not altering text)

Marginal Citations

M4Section 64 has been amended: the relevant amendment is that made by section 66(1) of the Welfare Reform and Pensions Act 1999 (c.30) (“the Welfare Reform Act”).

M6Section 131 was substituted by paragraph 4 of Schedule 9 to the Local Government Finance Act 1992 (c.14).

M7Section 129 was amended by paragraph 2(h) of Schedule 1 to the Tax Credits Act 1999 (c.10) in consequence of the renaming of disability working allowance by that Act. Disabled person's tax credit is to be abolished by section 1(3)(c), and section 129 is repealed by section 56 of the Act.

M9Section 124(1) was amended by paragraph 30 of Schedule 2 to the Jobseekers Act 1995 (c.18) (“the Jobseekers Act”) and paragraph 28 of Schedule 8 to the Welfare Reform Act. Subsections (2) and (3) of section 124 were repealed by Schedule 3 to the Jobseekers Act.

M10S.I. 1995/310; relevant amending instrument S.I. 2002/491.

M11Subsection (1) was substituted for the previous subsections (1) and (1A) by section 53(1) of the Welfare Reform Act.

M12Sections 68 and 69 were repealed by Part 4 of Schedule 13 to the Welfare Reform Act. However, they continue to have effect in respect of beneficiaries whose period of incapacity for work began before 6th April 2001 by virtue of the saving in article 4 of S.I. 2000/2958.

M13Statutory maternity pay and statutory sick pay, although payable under the Contributions and Benefits Act are taken into account in calculating employment income, whether paid by the employer or the Board.

M14Section 128 was amended by paragraph 2(g) of Schedule 1 to the Tax Credits Act 1999 in consequence of the renaming of family credit by that Act. Working families' tax credit is abolished by section 1(3)(b), and section 128 is repealed by section 56, of the Act from a date to be provided for by commencement order.

M15S.I. 1996/1434, amended by 1997/857, 1999/2561, 2000/694 and 2001/758. The functions of the Secretary of State as respects Wales under this instrument were transferred to the National Assembly by S.I. 1999/672 and, as respects Scotland, to the Scottish Ministers by S.I. 1999/750.

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