- Latest available (Revised)
- Original (As made)
There are currently no known outstanding effects for the The Child Support (Maintenance Assessments and Special Cases) Regulations 1992, SCHEDULE 2.
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
Regulations 7(2) and 8
1. The amounts referred to in this Schedule are to be disregarded when calculating or estimating N and M (parent’s net income).
2. An amount in respect of income tax applicable to the income in question where not otherwise allowed for under these Regulations.
3. Where a payment is made in a currency other than sterling, an amount equal to any banking charge or commission payable in converting that payment to sterling.
4. Any amount payable in a country outside the United Kingdom where there is a prohibition against the transfer to the United Kingdom of that amount.
5. Any compensation for personal injury and any payments from a trust fund set up for that purpose.
6. Any advance of earnings or any loan made by an employer to an employee.
7. Any payment by way of, or any reduction or discharge of liability resulting from entitlement to, housing benefit or council tax benefit.
[F17A Any payment of universal credit.]
Textual Amendments
F1Sch. 2 para. 7A inserted (29.4.2013) by The Universal Credit (Consequential, Supplementary, Incidental and Miscellaneous Provisions) Regulations 2013 (S.I. 2013/630), regs. 1(2), 41(4)
[F27B. Any payment of bereavement support payment under section 30 of the Pensions Act 2014.]
Textual Amendments
F2Sch. 2 para. 7B inserted (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), 12
[F38. Any disability living allowance, personal independence payment, mobility supplement[F4, armed forces independence payment under the Armed Forces and Reserve Forces (Compensation Scheme) Order 2011] or any payment intended to compensate for the non-payment of any such allowance, payment or supplement.]
Textual Amendments
F3Sch. 2 para. 8 substituted (8.4.2013) by The Personal Independence Payment (Supplementary Provisions and Consequential Amendments) Regulations 2013 (S.I. 2013/388), reg. 2, Sch. para. 13(2)(a)
F4Words in Sch. 2 para. 8 inserted (8.4.2013) by The Armed Forces and Reserve Forces Compensation Scheme (Consequential Provisions: Subordinate Legislation) Order 2013 (S.I. 2013/591), art. 2(2), Sch. para. 7(2)(i)
9. Any payment which is—
(a)an attendance allowance under section 64 of the Contributions and Benefits Act;
(b)an increase of disablement pension under section 104 or 105 of that Act (increases where constant attendance needed or for exceptionally severe disablement);
(c)a payment made under regulations made in exercise of the power conferred by Schedule 8 to that Act (payments for pre-1948 cases);
(d)an increase of an allowance payable in respect of constant attendance under that Schedule;
(e)payable by virtue of articles 14, 15, 16, 43 or 44 of the Personal Injuries (Civilians) Scheme 1983 M1 (allowances for constant attendance and exceptionally severe disablement and severe disablement occupational allowance) or any analogous payment; or
(f)a payment based on the need for attendance which is paid as part of a war disablement pension.
Marginal Citations
10. Any payment under section 148 of the Contributions and Benefits Act (pensioners’ Christmas bonus).
11. Any social fund payment within the meaning of Part VIII of the Contributions and Benefits Act.
12. Any payment made by the Secretary of State to compensate for the loss (in whole or in part) of entitlement to housing benefit.
13. Any payment made by the Secretary of State to compensate for loss of housing benefit supplement under regulation 19 of the Supplementary Benefit (Requirements) Regulations 1983 M2.
Marginal Citations
14. Any payment made by the Secretary of State to compensate a person who was entitled to supplementary benefit in respect of a period ending immediately before 11th April 1988 but who did not become entitled to income support in respect of a period beginning with that day.
15. Any concessionary payment made to compensate for the non-payment of income support[F5, state pension credit], [F6income-based jobseeker’s allowance,] disability living allowance, [F7personal independence payment, [F8armed forces independence payment under the Armed Forces and Reserve Forces (Compensation Scheme) Order 2011,]] or any payment to which paragraph 9 applies.
Textual Amendments
F5Words in Sch. 2 para. 15 inserted (5.11.2003) by The Child Support (Miscellaneous Amendments) (No. 2) Regulations 2003 (S.I. 2003/2779), regs. 1, 4(7)(a)
F6Words in Sch. 2 para. 15 inserted (7.10.1996) by The Social Security and Child Support (Jobseeker’s Allowance) (Consequential Amendments) Regulations 1996 (S.I. 1996/1345), regs. 1, 6(5)
F7Words in Sch. 2 para. 15 inserted (8.4.2013) by The Personal Independence Payment (Supplementary Provisions and Consequential Amendments) Regulations 2013 (S.I. 2013/388), reg. 2, Sch. para. 13(2)(b)
F8Words in Sch. 2 para. 15 inserted (8.4.2013) by The Armed Forces and Reserve Forces Compensation Scheme (Consequential Provisions: Subordinate Legislation) Order 2013 (S.I. 2013/591), art. 2(2), Sch. para. 7(2)(ii)
[F915A. A payment made by the Secretary of State under section 2 of the Employment and Training Act 1973 by way of In-Work Credit, Better Off In-Work Credit or Return to Work Credit.]
Textual Amendments
F9Sch. 2 para. 15A inserted (6.4.2009) by The Child Support (Miscellaneous and Consequential Amendments) Regulations 2009 (S.I. 2009/736), regs. 1(1), 3(5)
16. Any payments of child benefit to the extent that they do not exceed the basic rate of that benefit as defined in regulation 4.
17. Any payment made under regulations 9 to 11 or 13 of the Welfare Food Regulations 1988 M3 (payments made in place of milk tokens or the supply of vitamins).
Marginal Citations
M3S.I. 1988/536; the relevant amending instrument is S.I. 1990/3.
18. Subject to paragraph 20 and to the extent that it does not exceed £10·00—
(a)war disablement pension or war widow’s pension [F10or war widower’s pension] or a payment made to compensate for non-payment of such a pension;
(b)a pension paid by the government of a country outside Great Britain and which either—
(i)is analogous to a war disablement pension; or
(ii)is analogous to a war widow’s pension [F11or war widower’s pension].
Textual Amendments
F10Words in Sch. 2 para. 18(a) inserted (5.11.2003) by The Child Support (Miscellaneous Amendments) (No. 2) Regulations 2003 (S.I. 2003/2779), regs. 1, 4(7)(b)
F11Words in Sch. 2 para. 18(b)(ii) inserted (5.11.2003) by The Child Support (Miscellaneous Amendments) (No. 2) Regulations 2003 (S.I. 2003/2779), regs. 1, 4(7)(b)
[F1218A. Subject to paragraph 20, and to the extent that it does not exceed £10.00, a payment made in respect of a parent under a scheme mentioned in section 1(2) of the Armed Forces (Pensions and Compensation) Act 2004 (compensation schemes for armed and reserve forces).]
Textual Amendments
F12Sch. 2 para. 18A inserted (16.3.2005) by The Child Support (Miscellaneous Amendments) Regulations 2005 (S.I. 2005/785), regs. 1(2)(a), 4(3)(a)
19.—(1) Except where sub-paragraph (2) applies and subject to sub-paragraph (3) and paragraphs 20, 38 and 47, [F13up to £20.00] of any charitable or voluntary payment made, or due to be made, at regular intervals.
(2) Subject to sub-paragraph (3) and paragraphs 38 and 47, any charitable or voluntary payment made or due to be made at regular intervals which is intended and used for an item other than food, ordinary clothing or footwear, gas, electricity or fuel charges, housing costs of any member of the family or the payment of council tax.
(3) Sub-paragraphs (1) and (2) shall not apply to a payment which is made by a person for the maintenance of any member of his family or of his former partner or of his children.
(4) For the purposes of sub-paragraph (1) where a number of charitable or voluntary payments fall to be taken into account they shall be treated as though they were one such payment.
Textual Amendments
F13Words in Sch. 2 para. 19(1) substituted (8.4.1996) by The Child Support (Maintenance Assessments and Special Cases) and Social Security (Claims and Payments) Amendment Regulations 1996 (S.I. 1996/481), regs. 1(1), 3(2) (with reg. 4)
20.—(1) Where, but for this paragraph, more than [F14£20.00] would be disregarded under paragraphs [F1518 to 19(1)] in respect of the same week, only [F14£20.00] in aggregate shall be disregarded and where an amount falls to be deducted from the income of a student under paragraph 16(3)(b) or (c) of Schedule 1, that amount shall count as part of the [F14£20.00] disregard allowed under this paragraph.
(2) Where any payment which is due to be paid in one week is paid in another week, sub-paragraph (1) and paragraphs [F1518 to 19(1)] shall have effect as if that payment were received in the week in which it was due.
Textual Amendments
F14Sum in Sch. 2 para. 20(1) substituted (8.4.1996) by The Child Support (Maintenance Assessments and Special Cases) and Social Security (Claims and Payments) Amendment Regulations 1996 (S.I. 1996/481), regs. 1(1), 3(3) (with reg. 4)
F15Words in Sch. 2 para. 20 substituted (16.3.2005) by The Child Support (Miscellaneous Amendments) Regulations 2005 (S.I. 2005/785), regs. 1(2)(a), 4(3)(b)
21. In the case of a person participating in arrangements for training made under section 2 of the Employment and Training Act 1973 M4 or section 2 of the Enterprise and New Towns (Scotland) Act 1990 M5 (functions in relation to training for employment etc.) or attending a course at an employment rehabilitation centre established under section 2 of the 1973 Act—
(a)any travelling expenses reimbursed to the person;
(b)any living away from home allowance under section 2(2)(d) of the 1973 Act or section 2(4)(c) of the 1990 Act;
(c)any training premium,
but this paragraph, except in so far as it relates to a payment mentioned in sub-paragraph (a), (b) or (c), does not apply to any part of any allowance under section 2(2)(d) of the 1973 Act or section 2(4)(c) of the 1990 Act.
Marginal Citations
M41973 c.50; section 2 was substituted by section 25(1) of the Employment Act 1988 (c.19).
22. Where a parent occupies a dwelling as his home and that dwelling is also occupied by a person, other than a non-dependant or a person who is provided with board and lodging accommodation, and that person is contractually liable to make payments in respect of his occupation of the dwelling to the parent, the amount or, as the case may be, the amounts specified in [F16paragraph 19 of Schedule 9 to the Income Support (General) Regulations 1987 which would have applied if he had been in receipt of income support.]
Textual Amendments
F16Words in Sch. 2 para. 22 substituted (6.4.2003) by The Child Support (Miscellaneous Amendments) Regulations 2003 (S.I. 2003/328), regs. 1(3)(d), 6(7)(a)
23. Where a parent, who is not a self-employed earner, is in receipt of rent or any other money in respect of the use and occupation of property other than his home, that rent or other payment to the extent of any sums which that parent is liable to pay by way of—
[F17(a)payments which are to be taken into account as eligible housing costs under sub- paragraphs (b), (c), (d) and (t) of paragraph 1 of Schedule 3 (eligible housing costs for the purposes of determining exempt income and protected income) and paragraph 3 of that Schedule (exempt income: additional provisions relating to eligible housing costs);]
(b)council tax payable in respect of that property;
(c)water and sewerage charges payable in respect of that property.
Textual Amendments
F17Sch. 2 para. 23(a) substituted (5.4.1993) by The Child Support (Miscellaneous Amendments) Regulations 1993 (S.I. 1993/913), regs. 1(1), 28
24. [F18For each week in which a parent provides] board and lodging accommodation in his home otherwise than as a self-employed earner—
(a)£20.00 of any payment for that accommodation made by[F19, on behalf or in respect of] the person to whom that accommodation is provided; and
(b)where any such payment exceeds £20.00, 50 per centum of the excess.
Textual Amendments
F18Words in Sch. 2 para. 24 substituted (18.4.1995) by The Child Support and Income Support (Amendment) Regulations 1995 (S.I. 1995/1045), regs. 1(2), 55(2)
F19Words in Sch. 2 para. 24(a) inserted (18.4.1995) by The Child Support and Income Support (Amendment) Regulations 1995 (S.I. 1995/1045), regs. 1(2), 55(3)
25. Any payment made to a person in respect of an adopted child who is a member of his family that is made in accordance with any regulations made under section 57A or pursuant to section 57A(6) of the Adoption Act 1976 M6 (permitted allowances) [F20or paragraph 3 of Schedule 4 to the Adoption and Children Act 2002] or, as the case may be, [F21section 51A] of the Adoption (Scotland) Act 1978 M7 (schemes for the payment of allowances to adopters) [F22or in accordance with an adoption allowance scheme made under section 71 of the Adoption and Children (Scotland) Act 2007 (adoption allowances schemes)]—
(a)where the child is not a child in respect of whom child support maintenance is being assessed, to the extent that it exceeds [F23the aggregate of the amounts to be taken into account in the calculation of E under regulation 9(1)(g)], reduced, as the case may be, under regulation 9(4);
(b)in any other case, to the extent that it does not exceed the amount of the income of a child which is treated as that of his parent by virtue of Part IV [F24of Schedule 1.]
Textual Amendments
F20Words in Sch. 2 para. 25 inserted (16.3.2005) by The Child Support (Miscellaneous Amendments) Regulations 2005 (S.I. 2005/785), regs. 1(2)(a), 4(3)(c)
F21Words in Sch. 2 para. 25 substituted (6.4.1999) by The Child Support (Miscellaneous Amendments) Regulations 1999 (S.I. 1999/977), regs. 1(1), 6(6) (with reg. 7)
F22Words in Sch. 2 para. 25 inserted (15.7.2011) by The Public Bodies (Child Maintenance and Enforcement Commission: Abolition and Transfer of Functions) Order 2011 (S.I. 2011/1740), Sch. 1 para. 15
F23Words in Sch. 2 para. 25(a) substituted (5.4.1993) by The Child Support (Miscellaneous Amendments) Regulations 1993 (S.I. 1993/913), regs. 1(1), 29
F24Words in Sch. 2 para. 25 added (19.1.1998) by The Child Support (Miscellaneous Amendments) Regulations 1998 (S.I. 1998/58), regs. 1(2), 57 (with reg. 59)
Marginal Citations
M61976 c.36. Section 57A was inserted by paragraph 25 of Schedule 10 to the Children Act 1989 (c.41). The Adoption Allowance Regulations 1991 (S.I. 1991/2030) and the Adoption Allowance (Amendment) Regulations 1991(S.I. 1991/2130) have been made.
[F2525A. Any payment made to a person in accordance with regulations made pursuant to section 14F of the Children Act 1989 (special guardianship support services) in respect of a child who is a member of his family.]
Textual Amendments
F25Sch. 2 para. 25A inserted (16.3.2005) by The Child Support (Miscellaneous Amendments) Regulations 2005 (S.I. 2005/785), regs. 1(2)(a), 4(3)(d)
26. Where a local authority makes a payment in respect of the accommodation and maintenance of a child in pursuance of paragraph 15 of Schedule 1 to the Children Act 1989 M8 (local authority contribution to child’s maintenance) to the extent that it exceeds the amount referred to in [F26regulation 9(1)(g)] (reduced, as the case may be, under regulation 9(4)).
Textual Amendments
F26Words in Sch. 2 para. 26 substituted (5.4.1993) by The Child Support (Miscellaneous Amendments) Regulations 1993 (S.I. 1993/913), regs. 1(1), 30
Marginal Citations
27. Any payment received under a policy of insurance taken out to insure against the risk of being unable to maintain repayments on a loan taken out to acquire an interest in, or to meet the cost of repairs or improvements to, the parent’s home and used to meet such repayments, to the extent that the payment received under that policy exceeds [F27the total of the amount of the payments set out in paragraphs 1(b), 3(2) and (4) of Schedule 3 as modified, where applicable, by regulation 18.]
Textual Amendments
F27Words in Sch. 2 para. 27 substituted (22.1.1996) by The Child Support (Miscellaneous Amendments) (No. 2) Regulations 1995 (S.I. 1995/3261), regs. 1(2), 46
28. In the calculation of the income of the parent with care, any maintenance payments made by the absent parent in respect of his qualifying child.
29. Any payment made by a local authority to a person who is caring for a child under section 23(2)(a) of the Children Act 1989 (provision of accommodation and maintenance by a local authority for children whom the authority is looking after) or, as the case may be, section 21 of the Social Work (Scotland) Act 1968 M9 or by a voluntary organisation under section 59(1)(a) of the Children Act 1989 (provision of accommodation by voluntary organisations) or by a care authority under regulation 9 of the Boarding Out and Fostering of Children (Scotland) Regulations 1985 M10 (provision of accommodation and maintenance for children in care).
[F2829A. Any payment made to a person under section 73(1)(b) of the Children and Young People (Scotland) Act 2014 (kinship care assistance).
Textual Amendments
F28Sch. 2 paras. 29A, 29B inserted (7.11.2017) by The Social Security and Child Support (Care Payments and Tenant Incentive Scheme) (Amendment) Regulations 2017 (S.I. 2017/995), regs. 1, 17(2)
29B. Any payment made to a family or relative with whom a child is placed by a local authority under the provisions of section 26 of the Children (Scotland) Act 1995 or who is providing continuing care by virtue of arrangements made under section 26A of that Act.]
Textual Amendments
F28Sch. 2 paras. 29A, 29B inserted (7.11.2017) by The Social Security and Child Support (Care Payments and Tenant Incentive Scheme) (Amendment) Regulations 2017 (S.I. 2017/995), regs. 1, 17(2)
30. Any payment made by a health authority, [F29integrated care board], local authority or voluntary organisation [F30or the National Health Service Commissioning Board] in respect of a person who is not normally a member of the household but is temporarily in the care of a member of it.
Textual Amendments
F29Words in Sch. 2, para. 30 substituted (1.7.2022) by The Health and Care Act 2022 (Consequential and Related Amendments and Transitional Provisions) Regulations 2022 (S.I. 2022/634), reg. 1(2), Sch. para. 1(1)(3) (with Sch. para. 1(2))
F30Words in Sch. 2 para. 30 inserted (1.4.2013) by The National Treatment Agency (Abolition) and the Health and Social Care Act 2012 (Consequential, Transitional and Saving Provisions) Order 2013 (S.I. 2013/235), art. 1(2), Sch. 2 para. 20(3)(b)
31. Any payment made by a local authority under section 17 or 24 of the Children Act 1989 or, as the case may be, section 12, 24 or 26 of the Social Work (Scotland) Act 1968 (local authorities’ duty to promote welfare of children and powers to grant financial assistance to persons looked after, or in, or formerly in, their care).
[F3131A. In Wales, any payment made by a local authority under—
(a)section 37 or 38 of the Social Services and Well-being (Wales) Act 2014 but excluding any direct payment made in accordance with regulations made under section 51 of that Act; or
(b)section 104 of that Act as it applies to category 5 or category 6 young persons within the meaning of section 104(2) of that Act.]
Textual Amendments
32. Any resettlement benefit which is paid to the parent by virtue of regulation 3 of the Social Security (Hospital In-Patients) Amendment (No. 2) Regulations 1987 M11 (transitional provisions).
Marginal Citations
33.—(1) Any payment or repayment made—
(a)as respects England and Wales, under regulation 3, 5 or 8 of the National Health Service (Travelling Expenses and Remission of Charges) Regulations 1988 M12 (travelling expenses and health service supplies);
(b)as respects Scotland, under regulation 3, 5 or 8 of the National Health Service (Travelling Expenses and Remission of Charges) (Scotland) Regulations 1988 M13 (travelling expenses and health service supplies).
(2) Any payment or repayment made by the Secretary of State for Health, the Secretary of State for Scotland or the Secretary of State for Wales which is analogous to a payment or repayment mentioned in sub-paragraph (1).
34. Any payment made (other than a training allowance), whether by the Secretary of State or any other person, under the Disabled Persons Employment Act 1944 M14 or in accordance with arrangements made under section 2 of the Employment and Training Act 1973 M15 to assist disabled persons to obtain or retain employment despite their disability.
35. Any contribution to the expenses of maintaining a household which is made by a non-dependant member of that household.
36. Any sum in respect of a course of study attended by a child payable by virtue of regulations made under section 81 of the Education Act 1944 M16 (assistance by means of scholarship or otherwise), or by virtue of section 2(1) of the Education Act 1962 M17 (awards for courses of further education) or section 49 of the Education (Scotland) Act 1980 M18 (power to assist persons to take advantage of educational facilities).
Marginal Citations
M181980 c.44; section 49 was amended by the Self Governing Schools (Scotland) Act 1989 (c.39), Schedule 10.
[F3236A. Any sum in respect of financial assistance given, or given under arrangements made, by the Secretary of State (in relation to England) or the National Assembly for Wales (in relation to Wales) under section 14 of the Education Act 2002 (power of Secretary of State and National Assembly for Wales to give financial assistance for purposes related to education), to a child.]
Textual Amendments
F32Sch. 2 para. 36A inserted (16.9.2004) by The Child Support (Miscellaneous Amendments) Regulations 2004 (S.I. 2004/2415), regs. 1(2)(a), 5(3)
37. Where a person receives income under an annuity purchased with a loan which satisfies the following conditions—
(a)that loan was made as part of a scheme under which not less than 90 per centum of the proceeds of the loan were applied to the purchase by the person to whom it was made of an annuity ending with his life or with the life of the survivor of two or more persons (in this paragraph referred to as “the annuitants") who include the person to whom the loan was made;
(b)that the interest on the loan is payable by the person to whom it was made or by one of the annuitants;
(c)that at the time the loan was made the person to whom it was made or each of the annuitants had attained the age of 65;
(d)that the loan was secured on a dwelling in Great Britain and the person to whom the loan was made or one of the annuitants owns an estate or interest in that dwelling; and
(e)that the person to whom the loan was made or one of the annuitants occupies the dwelling on which it was secured as his home at the time the interest is paid,
the amount, calculated on a weekly basis equal to—
(i)where, or insofar as, section 26 of the Finance Act 1982 M19 (deduction of tax from certain loan interest) applies to the payments of interest on the loan, the interest which is payable after the deduction of a sum equal to income tax on such payments at the basic rate for the year of assessment in which the payment of interest becomes due;
(ii)in any other case the interest which is payable on the loan without deduction of such a sum.
38. Any payment of the description specified in paragraph 39 of Schedule 9 to the Income Support Regulations M20 (disregard of payments made under certain trusts and disregard of certain other payments) and any income derived from the investment of such payments.
Marginal Citations
M20Paragraph 39 was substituted by S.I. 1991/1175.
39. Any payment made to a juror or witness in respect of attendance at court other than compensation for loss of earnings or for loss of a benefit payable under the Contributions and Benefits Act [F33or the Jobseekers Act].
Textual Amendments
F33Words in Sch. 2 para. 39 inserted (7.10.1996) by The Social Security and Child Support (Jobseeker’s Allowance) (Consequential Amendments) Regulations 1996 (S.I. 1996/1345), regs. 1, 6(6)(7)(c)
40. Any special war widows’ payment made under—
(a)the Naval and Marine Pay and Pensions (Special War Widows Payment) Order 1990 made under section 3 of the Naval and Marine Pay and Pensions Act 1865 M21;
(b)the Royal Warrant dated 19th February 1990 amending the Schedule to the Army Pensions Warrant 1977 M22;
(c)the Queen’s Order dated 26th February 1990 made under section 2 of the Air Force (Constitution) Act 1917 M23;
(d)the Home Guard War Widows Special Payments Regulations 1990 made undersection 151 of the Reserve Forces Act 1980 M24;
(e)the Orders dated 19th February 1990 amending Orders made on 12th December 1980 concerning the Ulster Defence Regiment made in each case under section 140 of the Reserve Forces Act 1980 M25,
and any analogous payment by the Secretary of State for Defence to any person who is not a person entitled under the provisions mentioned in sub-paragraphs (a) to (e).
Marginal Citations
M211865 c.73. Copies of the Order are available from the Ministry of Defence, NPC2, Room 317, Archway Block South, Old Admiralty Buildings, Spring Gardens, London SW1A 2BE.
M22Army Code No. 13045 published by HMSO.
M241980 c.9. Copies of the Regulations are available from the Ministry of Defence, NPC2, Room 317, Archway Block South, Old Admiralty Building, Spring Gardens, London SW1A 2BE.
M25Army Code No. 60589 published by HMSO.
41. Any payment to a person as holder of the Victoria Cross or the George Cross or any analogous payment.
42. Any payment made either by the Secretary of State for the Home Department or by the Secretary of State for Scotland under a scheme established to assist relatives and other persons to visit persons in custody.
43. Any amount by way of a refund of income tax deducted from profits or emoluments chargeable to income tax under Schedule D or Schedule E.
44. Maintenance payments (whether paid under the Act or otherwise) insofar as they are not treated as income under Part III or IV [F34of Schedule 1.]
Textual Amendments
F34Words in Sch. 2 para. 44 added (19.1.1998) by The Child Support (Miscellaneous Amendments) Regulations 1998 (S.I. 1998/58), regs. 1(2), 57 (with reg. 59)
45. Where following a divorce[F35, dissolution of a civil partnership] or separation—
(a)capital is divided between the parent and the person who was his partner before the divorce[F36, dissolution of the civil partnership] or separation; and
(b)that capital is intended to be used to acquire a new home for that parent or to acquire furnishings for a home of his,
income derived from the investment of that capital for one year following the date on which that capital became available to the parent.
Textual Amendments
F35Words in Sch. 2 para. 45 inserted (5.12.2005) by The Civil Partnership (Pensions, Social Security and Child Support) (Consequential, etc. Provisions) Order 2005 (S.I. 2005/2877), art. 1, Sch. 4 para. 2(5)(a)(i) (with art. 3)
F36Words in Sch. 2 para. 45(a) inserted (5.12.2005) by The Civil Partnership (Pensions, Social Security and Child Support) (Consequential, etc. Provisions) Order 2005 (S.I. 2005/2877), art. 1, Sch. 4 para. 2(5)(a)(ii) (with art. 3)
[F3746. Except in the case of a self-employed earner, payments in kind.]
Textual Amendments
F37Sch. 2 para. 46 substituted (5.4.1993) by The Child Support (Miscellaneous Amendments) Regulations 1993 (S.I. 1993/913), regs. 1(1), 31
47. Any payment made by the Joseph Rowntree Memorial Trust from money provided to it by the Secretary of State for Health for the purpose of maintaining a family fund for the benefit of severely handicapped children.
48. Any payment of expenses to a person who is—
(a)engaged by a charitable or voluntary body; or
(b)a volunteer,
if he otherwise derives no remuneration or profit from the body or person paying those expenses.
[F3848A. Any guardian’s allowance under Part III of the Contributions and Benefits Act.
Textual Amendments
F38Sch. 2 paras. 48A, 48B inserted (5.4.1993) by The Child Support (Miscellaneous Amendments) Regulations 1993 (S.I. 1993/913), regs. 1(1), 32
48B. Any payment in respect of duties mentioned in paragraph 1(1)(i) of Chapter 1 of Part I of Schedule 1 relating to a period of one year or more.]
Textual Amendments
F38Sch. 2 paras. 48A, 48B inserted (5.4.1993) by The Child Support (Miscellaneous Amendments) Regulations 1993 (S.I. 1993/913), regs. 1(1), 32
[F3948C.—[F40(1)] Any payment to a person under section 1 of the Community Care (Direct Payments) Act 1996 or [F41as a direct payment as defined in section 4(2) of the Social Care (Self-directed Support) (Scotland) Act 2013] [F42or under regulations made under section 57 of the Health and Social Care Act 2001 (direct payments)] [F43or under regulations made under section 57 of the Health and Social Care Act 2001 (direct payments)] in respect of his securing community care services, as defined in section 46 of the National Health Services and Community Care Act 1990.]
[F44(2) In relation to Wales, any payment to a person as a direct payment made in accordance with regulations made under sections 50 to 52 of the Social Services and Well-being (Wales) Act 2014 (direct payments) in respect of his securing services under Part 4 of the Social Services and Well-being (Wales) Act 2014.]
Textual Amendments
F39Sch. 2 para. 48C added (13.1.1997) by The Child Support (Miscellaneous Amendments) (No. 2) Regulations 1996 (S.I. 1996/3196), regs. 1(1), 14
F40Sch. 2 para. 48C(1): Sch. 2 para. 48C renumbered as Sch. 2 para. 48C(1) (3.11.2017) by The Social Services and Well-being (Wales) Act 2014 and the Regulation and Inspection of Social Care (Wales) Act 2016 (Consequential Amendments) Order 2017 (S.I. 2017/901), arts. 1, 5(3)(b)(i)
F41Words in Sch. 2 para. 48C substituted (1.4.2014) by The Social Care (Self-directed Support) (Scotland) Act 2013 (Consequential Modifications and Savings) Order 2014 (S.I. 2014/513), art. 1(2), Sch. para. 4 (with art. 3)
F42Words in Sch. 2 para. 48C inserted (W.) (1.11.2004) by The Community Care, Services for Carers and Children’s Services (Direct Payments) (Wales) Regulations 2004 (S.I. 2004/1748), reg. 1(b), Sch. 2 para. 2
F43Words in Sch. 2 para. 48C inserted (E.) (8.4.2003) by The Community Care, Services for Carers and Children’s Services (Direct Payments) (England) Regulations 2003 (S.I. 2003/762), regs. 1(1), 11(2), Sch. 2
F44Sch. 2 para. 48C(2) inserted (3.11.2017) by The Social Services and Well-being (Wales) Act 2014 and the Regulation and Inspection of Social Care (Wales) Act 2016 (Consequential Amendments) Order 2017 (S.I. 2017/901), arts. 1, 5(3)(b)(ii)
[F4548D. Any payment of child tax credit.]
Textual Amendments
F45Sch. 2 para. 48D inserted (6.4.2003) by The Child Support (Miscellaneous Amendments) Regulations 2003 (S.I. 2003/328), regs. 1(3)(d), 6(7)(b)
[F4648E. Any payment made by a local authority, or by the National Assembly for Wales, to a person relating to a service which is provided to develop or sustain the capacity of that person to live independently in his accommodation.]
Textual Amendments
F46Sch. 2 para. 48E substituted (5.11.2003) by The Child Support (Miscellaneous Amendments) (No. 2) Regulations 2003 (S.I. 2003/2779), regs. 1, 4(7)(c)
[F4748F. Any supplementary pension under article 29(1A) of the Naval, Military and Air Forces etc. (Disablement and Death) Service Pensions Order 1983 (pensions to [F48widows, widowers and surviving civil partners]) or under article 27(3) of the Personal Injuries (Civilians) Scheme 1983 (pensions to [F48widows, widowers and surviving civil partners]).]
Textual Amendments
F47Sch. 2 para. 48F added (5.11.2003) by The Child Support (Miscellaneous Amendments) (No. 2) Regulations 2003 (S.I. 2003/2779), regs. 1, 4(7)(d)
F48Words in Sch. 2 para. 48F substituted (5.12.2005) by The Civil Partnership (Pensions, Social Security and Child Support) (Consequential, etc. Provisions) Order 2005 (S.I. 2005/2877), art. 1, Sch. 4 para. 2(5)(b) (with art. 3)
[F4948G. Any top-up payment made under the Childcare Payments Act 2014 (“top-up payment” is to be read in accordance with section 1 of that Act).]
Textual Amendments
F49Sch. 2 para. 48G inserted (coming into force in accordance with reg. 1(3) of the amending S.I.) by The Child Support (Miscellaneous and Consequential Amendments) Regulations 2015 (S.I. 2015/338), regs. 1(3), 3
49. In this Schedule—
“concessionary payment" means a payment made under arrangements made by the Secretary of State with the consent of the Treasury which is charged either to the National Insurance Fund or to a Departmental Expenditure Vote to which payments of benefit under the Contributions and Benefits Act [F50or the Jobseekers Act] are charged;
“health authority" means a health authority established under the National Health Service Act 1977 M26 or the National Health Service (Scotland) Act 1978M27;
“mobility supplement" has the same meaning as in regulation 2(1) of the Income Support Regulations;
“war disablement pension" and “war widow" have the same meanings as in section 150(2) of the Contributions and Benefits Act.
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Geographical Extent: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.
Show Timeline of Changes: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: