The Council Tax Benefit (Persons who have attained the qualifying age for state pension credit) Regulations 2006

Earnings of self-employed earners

28.—(1) Subject to paragraph (2), “earnings”, in the case of employment as a self-employed earner, means the gross receipts of the employment F1 ....

(2) “Earnings” in the case of employment as a self-employed earner does not include—

(a) where a claimant occupies a dwelling as his home and he provides in that dwelling board and lodging accommodation for which payment is made, those payments;

(b) any payment made by a local authority to a claimant—

(i) with whom a person is accommodated by virtue of arrangements made under section 23(2)(a) of the Children Act 1989 M1 (provision of accommodation and maintenance for a child whom they are looking after) or, as the case may be, section 26(1) of the Children (Scotland) Act 1995 M2 ; or

[F2 (ii) with whom a local authority foster a child under the Looked After Children (Scotland) Regulations 2009 or who is a kinship carer under those Regulations;]

(c) any payment made by a voluntary organisation in accordance with section 59(1)(a) of the Children Act 1989 (provision of accommodation by voluntary organisations);

(d) any payment made to the claimant or his partner for a person (“the person concerned”) who is not normally a member of the claimant's household but is temporarily in his care, by—

(i) a health authority;

(ii) a local authority but excluding payments of housing benefit made in respect of the person concerned;

(iii) a voluntary organisation;

(iv) the person concerned pursuant to section 26(3A) of the National Assistance Act 1948 M3 ; F3 ...

(v) a primary care trust established under section 16A of the National Health Service Act [F4 1977 M4 or established by an order made under section 18(2)(c) of the National Health Service Act 2006;]

[F5 (vi) a Local Health Board established under section 16BA of the National Health Service Act 1977 or established by an order made under section 11 of the National Health Service (Wales) Act 2006;]

(e) any sports award.

Textual Amendments

F1 Words in reg. 28(1) omitted (31.10.2011) by virtue of The Social Security (Miscellaneous Amendments) (No. 3) Regulations 2011 (S.I. 2011/2425), regs. 1(2), 22(5)

F2 Reg. 28(2)(b)(ii) substituted (1.11.2010) by The Social Security (Miscellaneous Amendments) (No. 5) Regulations 2010 (S.I. 2010/2429), regs. 1(2), 10(3)

F3 Word in reg. 28(2)(d)(iv) omitted (5.1.2009) by virtue of The Social Security (Miscellaneous Amendments) (No. 7) Regulations 2008 (S.I. 2008/3157), regs. 1(1), 8(6)(a)

F4 Words in reg. 28(2)(d)(v) substituted (5.1.2009) by The Social Security (Miscellaneous Amendments) (No. 7) Regulations 2008 (S.I. 2008/3157), regs. 1(1), 8(6)(b)

F5 Reg. 28(2)(d)(vi) inserted (5.1.2009) by The Social Security (Miscellaneous Amendments) (No. 7) Regulations 2008 (S.I. 2008/3157), regs. 1(1), 8(6)(c)

Marginal Citations

M1 1989 c. 41.

M2 1995 c. 36.

M3 1948 c. 29; section 26(3A) was inserted by the National Health Service and community Care Act 1990 (c. 19).

M4 1977 c. 49; section 16A was inserted by section 2 of the Health Act 1999 (c. 8).