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25. In Schedule 4 to the principal Regulations (sums to be disregarded in the calculation of income other than earnings)—
(a)in paragraph 13(2) for the words “eligible rent” there shall be substituted the word “rent”;
(b)for paragraph 15(2) there shall be substituted the following sub-paragraphs—
“(2) Income derived from capital disregarded under paragraph 2, 4, or 24 to 27 of Schedule 5, but only to the extent of—
(a)any mortgage repayments made in respect of the dwelling or premises in the period during which that income accrued; or
(b)any council tax or water charges which the claimant is liable to pay in respect of the dwelling or premises and which are paid in the period during which that income accrued.
(3)The definition of “water charges” in regulation 2(1) shall apply to sub-paragraph (2) with the omission of the words “in so far as such charges are in respect of the dwelling which a person occupies as his home””
(c)paragraph 28 shall be omitted;
(d)after paragraph 48 the following paragraphs shall be added—
“49. Any guardian’s allowance.
50. Any community charge benefit.”.
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