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PART 5N.I.GRANTS FOR LIVING AND OTHER COSTS

CHAPTER 4N.I.GRANTS FOR DEPENDANTS

Interpretation of Chapter 4N.I.

43.—(1) In regulations 45 to 48—

(a)subject to sub-paragraph (n), “adult dependant” means, in relation to an eligible student, an adult person dependent on the student other than the student’s child, the student’s partner (including a spouse or civil partner from whom the Department considers the student is separated) or the student’s former partner;

(b)“child” in relation to an eligible student includes any child of the student’s partner who is dependent on the student and any child for whom the student has parental responsibility who is dependent on the student;

(c)“dependant” means, in relation to an eligible student, the student’s partner, the student’s dependent child or an adult dependant, who in each case is not an eligible student and does not hold a statutory award;

(d)“dependent” means wholly or mainly financially dependent;

(e)“dependent child” means, in relation to an eligible student, a child dependent on the student;

(f)“lone parent” means an eligible student who does not have a partner and who has a dependent child or dependent children;

(g)“net income” has the meaning given in paragraph (2);

[F1(ga)“preceding financial year” means the financial year immediately preceding the relevant year;

(gb)“prior financial year” means the financial year immediately preceding the preceding financial year;

(gc)“relevant year” means the academic year of the course in respect of which the eligible student’s dependants’ income falls to be assessed;

(gd)“residual income” means taxable income after the application of paragraph (5) (in the case of an eligible student’s partner) or paragraph (6) (in the case of an eligible student’s adult dependants);

[F2(ge)“taxable income” means, in respect of the prior financial year—

(i)the total income on which a person (“A”) is charged to income tax as determined at Step 1 of the calculation in section 23 of the Income Tax Act 2007, together with any payments and other benefits mentioned in section 401(1) of the Income Tax (Earnings and Pensions) Act 2003 (ignoring section 401(2) of that Act), received or treated as received by A, to the extent that they are not a component of the total income on which A is charged to income tax;

(ii)A’s total income from all sources as determined for the purposes of the income tax legislation of [F3a Member State] which applies to A’s income; or

[F4(iii)where the legislation of—

(aa)the United Kingdom and one or more Member States; or

(bb)more than one Member State

applies to the period, A’s total income from all sources as determined for the purposes of the income tax legislation under which the Department considers that A’s total income in that period is greatest,]

except that no account is taken of income referred to in paragraph (1A) paid to another party;]]

(h)subject to sub-paragraphs (i), (j), (k), (l) and (m), “partner” means any of the following—

(i)the spouse of an eligible student;

(ii)the civil partner of an eligible student;

(iii)a person ordinarily living with an eligible student as if that person were the student’s spouse where an eligible student falls within paragraph 2(1)(a) of Schedule 5 and began the specified designated course on or after 1st September 2000;

(iv)a person ordinarily living with an eligible student as if that person were the student’s civil partner where an eligible student falls within paragraph 2(1)(a) of Schedule 5 and began the specified designated course on or after 1st September 2005;

(i)unless otherwise indicated, a person who would otherwise be a partner under sub-paragraph (h) is not to be treated as a partner if—

(i)in the opinion of the Department, that person and the eligible student are separated; or

(ii)the person is ordinarily living outside the United Kingdom and is not maintained by the eligible student;

(j)for the purposes of the definition of “adult dependant”, a person is to be treated as a partner if that person would be a partner under sub-paragraph (h) but for the fact that the eligible student with whom that person is ordinarily living does not fall within paragraph 2(1)(a) of Schedule 5;

(k)for the purposes of the definitions of “child” and “lone parent”, a person is to be treated as a partner if that person would be a partner under sub-paragraph (h) but for the date on which the eligible student began the specified designated course or the fact that the eligible student with whom that person is ordinarily living does not fall within paragraph 2(1)(a) of Schedule 5;

(l)for the purposes of regulation 46—

(i)sub-paragraph (i) does not apply; and

(ii)a person is to be treated as a partner if that person would be a partner under sub-paragraph (h) but for the fact that the eligible student with whom that person is ordinarily living does not fall within paragraph (2)(1)(a) of Schedule 5;

(m)for the purposes of determining whether a person is the former partner of an eligible student’s partner, “partner” in relation to an eligible student’s partner means—

(i)the spouse of an eligible student’s partner;

(ii)the civil partner of an eligible student’s partner;

(iii)where the eligible student began the specified designated course on or after 1st September 2000, a person (“A”) ordinarily living with an eligible student’s partner (“B”) as if A were B’s spouse;

(iv)where the eligible student began the specified designated course on or after 1st September 2005, a person “A” ordinarily living with an eligible student’s partner “B” as if A were B’s civil partner;

(n)subject to sub-paragraph (o), for the purposes of the definitions of “adult dependant” and “dependent child”, the Department may treat an adult person or child as dependent on an eligible student if the Department is satisfied that the adult person or child—

(i)is not dependent on—

(aa)the eligible student; or

(bb)the student’s partner; but

(ii)is dependent on the eligible student and the student’s partner together;

(o)the Department must not treat an adult person (“A”) as dependent on an eligible student in accordance with sub-paragraph (n), if A is—

(i)the spouse or civil partner of the eligible student’s partner (including a spouse or civil partner from whom the Department considers the eligible student’s partner is separated); or

(ii)the former partner of the eligible student’s partner.

[F5(1A) The income referred to in this paragraph is any benefits under a pension arrangement pursuant to an order made under Article 25 of the Matrimonial Causes (Northern Ireland) Order 1978 which includes provision made by virtue of Articles 27B(4) and 27E(3) of that Order or pension benefits under Part 1 of Schedule 5 to the Civil Partnership Act 2004 which includes provision made by virtue of Parts 6 and 7 of that Schedule.]

(2)  A dependant’s net income is the dependant’s income from all sources [F6(for the relevant year for the purposes of regulation 45(2)(b) and for the prior financial year for the purposes of regulation 48(7))] reduced by the amount of income tax and social security contributions payable in respect of it but disregarding—

(a)any pension, allowance or other benefit paid by reason of a disability, incapacity or limited capability for work to which the dependant is subject;

(b)child benefit payable under Part IX of the Social Security Contributions and Benefits (Northern Ireland) Act 1992(1);

(c)any financial support payable to the dependant by an adoption agency in accordance with regulations made under Article 59A of the Adoption (Northern Ireland) Order 1987(2);

(d)any guardian’s allowance to which the dependant is entitled under section 77 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992(3);

(e)in the case of a dependant with whom a child being looked after by an authority is placed, any payment made to that dependant in pursuance of Article 27 of the Children (Northern Ireland) Order 1995(4);

(f)any payments made to the dependant under Article 15 of and Schedule 1 to the Children (Northern Ireland) Order 1995 in respect of a person who is not the dependant’s child or any assistance given by an authority pursuant to Article 35 of that Order; F7...

(g)any child tax credit to which the dependant is entitled under Part I of the Tax Credits Act 2002(5) [F8; and]

[F9(h)in the case of a dependant who is entitled to an award of universal credit—

(i)any amount that is included in the calculation of the award, under regulation 28(1) of the Universal Credit Regulations (Northern Ireland) 2016 (award to include [F10LCWRA element]), in respect of the fact that the dependant has F11... limited capability for work and work-related activity;

(ii)any amount or additional amount that is included in the calculation of the award under regulation 25 (the child element) of those Regulations.]

(3) Where an eligible student or the student’s partner makes any recurrent payments which were previously made by the student in pursuance of an obligation incurred before the first academic year of the student’s course, the partner’s [F12residual income is] reduced by—

(a)an amount equal to the payments in question for the academic year, if in the opinion of the Department the obligation had been reasonably incurred; or

(b)such lesser amount, if any, as the Department considers appropriate if, in the opinion of the Department, a lesser obligation could reasonably have been incurred.

(4) For the purposes of paragraph (2), where the dependant is a dependent child and payments are made to the eligible student towards the child’s maintenance, those payments are to be treated as the child’s income.

[F13(5) An eligible student’s partner’s residual income is determined in accordance with paragraph 6 of Schedule 5.

(6) An eligible student’s adult dependants’ residual income is determined in accordance with paragraph 5 of Schedule 5 (other than sub-paragraphs [F14(3)(b) and (c), (3A)(b) and (c), (8), (9) and (10)] of paragraph 5), references to the parent being construed as references to the eligible student’s adult dependants.]

Textual Amendments

Commencement Information

I1Reg. 43 in operation at 17.12.2009, see reg. 1(1)

GeneralN.I.

44.—(1) The grant for dependants consists of the following elements—

(a)adult dependants’ grant;

(b)childcare grant;

(c)parents’ learning allowance.

(2) The qualifying conditions for each element and the amounts payable are set out in regulations 45 to 48.

Commencement Information

I2Reg. 44 in operation at 17.12.2009, see reg. 1(1)

Adult dependants’ grantN.I.

45.—(1) An eligible student qualifies for an adult dependants’ grant in connection with the student’s attendance on a designated course in accordance with this regulation.

(2) The adult dependants’ grant is available in respect of one dependant of an eligible student who is either—

(a)the eligible student’s partner; or

(b)an adult dependant whose net income [F15for the relevant year] does not exceed £3,873.

(3) The amount of adult dependants’ grant payable in respect of an academic year is calculated in accordance with regulation 48, the basic amount being—

(a)£2,695; or

(b)where the person in respect of whom the eligible student is applying for adult dependants’ grant is ordinarily resident outside the United Kingdom, such amount not exceeding £2,695 as the Department considers reasonable in the circumstances.

Textual Amendments

Commencement Information

I3Reg. 45 in operation at 17.12.2009, see reg. 1(1)

Childcare grantN.I.

46.—(1) An eligible student (“A”) qualifies for a childcare grant in connection with A’s attendance on a designated course in accordance with this regulation.

(2) Subject to paragraphs (3) [F16, (3B)] and (4), the childcare grant is available in respect of an academic year in which A incurs prescribed childcare charges for—

(a)a dependent child who is under the age of 15 immediately before the beginning of the academic year; or

(b)a dependent child who has special educational needs within the meaning of Article 3 of the Education (Northern Ireland) Order 1996(6) and is under the age of 17 immediately before the beginning of the academic year.

(3) [F17A does not qualify for a childcare grant if—

(a)A or A’s partner has elected to receive the childcare element of the working tax credit under Part I of the Tax Credits Act 2002;

(b)A or A’s partner is entitled to an award of universal credit, the calculation of which includes and amount under regulation 32 (childcare costs element) of the Universal Credit Regulations (Northern Ireland) 2016; or

(c)A’s partner has elected to receive financial support for childcare under a healthcare bursary or Scottish healthcare allowance.]

[F18(3A) In this regulation, the terms “entitlement period” and “valid declaration of eligibility” have the same meanings as they have for the purposes of the Childcare Payments Act 2014 and regulations made thereunder.

(3B) A does not qualify for a childcare grant during any entitlement period for which A or A’s partner has made a valid declaration of eligibility under the Childcare Payments Act 2014 in relation to any child.]

(4) A does not qualify for a childcare grant if the prescribed childcare charges that A incurs for A’s child are paid or to be paid by A to A’s partner.

(5) Subject to [F19paragraphs (6) and (8)] , the basic amount of childcare grant for each week is—

(a)for one dependent child, 85 per cent. of the prescribed childcare charges, subject to a maximum amount of £148.75 per week; or

(b)for two or more dependent children, 85 per cent. of the prescribed childcare charges, subject to a maximum amount of £255 per week

except that A does not qualify for any such grant in respect of each week falling within the period between the end of the course and the end of the academic year in which the course ends.

(6) For the purposes of calculating the basic amount of childcare grant—

(a)a week runs from Monday to Sunday; and

(b)where a week in respect of which prescribed childcare charges are incurred falls partly within and partly outside the academic year in respect of which childcare grant is payable under this regulation, the maximum weekly amount of grant is calculated by multiplying the relevant maximum weekly amount in paragraph (5) by the number of days of that week falling within the academic year and dividing the product by seven.

(7) In this regulation “prescribed childcare charges” means childcare charges of a description prescribed for the purposes of section 12 of the Tax Credits Act 2002(7).

[F20(8) Where A’s application for a childcare grant does not identify a childcare provider, the Department may limit—

(a)the amount of grant paid to A to the amount specified in paragraph (9), and

(b)payment of the grant to one quarter of the academic year,

until A has submitted details of the childcare provider to the Department.

(9) In paragraph (8), the amount of childcare grant is 85 per cent of the prescribed childcare charges, subject to a maximum amount of £115 per week.

(10) Subject to paragraphs (8) and (11), a childcare grant is payable in respect of the four quarters of the academic year.

(11) Subject to paragraph (12), where one of the events listed in regulation 18(a), (b), (c), (e), (f), (g) or (h) occurs in the course of an academic year, a student may qualify for a childcare grant in respect of such quarters as begin after the relevant event occurs.

(12) Where the state of which the student is a national accedes to the EU the student may qualify for the childcare grant only if the student has been ordinarily resident in the United Kingdom and Islands throughout the three year period immediately preceding the first day of the first academic year of the course.]

Textual Amendments

F17Reg. 46(3) substituted (with application in accordance with reg. 1(3)(a) of the amending Rule) by The Education (Student Support) (Amendment) Regulations (Northern Ireland) 2020 (S.R. 2020/79), regs. 1(1), 11

Commencement Information

I4Reg. 46 in operation at 17.12.2009, see reg. 1(1)

Parents’ learning allowanceN.I.

47.—(1) An eligible student (“A”) qualifies in connection with A’s attendance on a designated course for the parents’ learning allowance if A has one or more dependants who are dependent children.

(2) The amount of parents’ learning allowance payable in respect of an academic year is calculated in accordance with regulation 48, the basic amount being £1,538.

Commencement Information

I5Reg. 47 in operation at 17.12.2009, see reg. 1(1)

CalculationsN.I.

48.—(1) Subject to the following paragraphs, the amount payable in respect of a particular element of the grant for dependants for which the eligible student qualifies under regulations 45 to 47 is the amount of that element remaining after applying, until it is extinguished, an amount equal to as follows and in the following order—

(a)to reduce the basic amount of the adult dependants’ grant where the eligible student qualifies for that element under regulation 45;

(b)to reduce the basic amount of the childcare grant for the academic year where the eligible student qualifies for that element under regulation 46; and

(c)to reduce the basic amount of the parents’ learning allowance where the eligible student qualifies for that element under regulation 47.

(2) Subject to paragraphs (4), (5) and (13), where B is greater than or equal to A, the basic amount of each element of the grant for dependants for which the eligible student qualifies is payable.

(3) Where is equal to or exceeds the aggregate of the basic amounts of the elements of the grant for dependants for which the eligible student qualifies, the amount payable in respect of each element is nil.

(4) The amount of adult dependants’ grant calculated under paragraph (1) in respect of an adult dependant is reduced by one half where—

(a)the eligible student’s partner—

(i)is an eligible student; or

(ii)holds a statutory award; and

(b)account is taken of that partner’s dependants in calculating the amount of support for which that partner qualifies or the payment to which that partner is entitled under the statutory award.

(5) The amount of childcare grant calculated under paragraph (1) is reduced by one half where—

(a)the eligible student’s partner—

(i)is an eligible student; or

(ii)holds a statutory award; and

(b)account is taken of that partner’s dependants in calculating the amount of support for which that partner qualifies or the payment to which that partner is entitled under the statutory award.

(6) Where the amount of the parents’ learning allowance calculated under paragraph (1) is £0.01 or more but less than £50, the amount of parents’ learning allowance payable is £50.

[F21(7) In this regulation—

A is the aggregate of—

(a)the residual income of the eligible student’s partner for the prior financial year;

(b)the residual income of the eligible student’s adult dependants for the prior financial year; and

(c)subject to paragraph (7B), (7C) or (7D), the net income of the eligible student’s dependent children for the prior financial year”.

Where the student begins the course before 1st September 2013, B is—

(a)£1,182 where the eligible student has no dependent child;

(b)£3,543 where the eligible student is not a lone parent and has one dependent child;

(c)£4,721 where the eligible student—

(i)is not a lone parent and has more than one dependent child; or

(ii)is a lone parent and has one dependent child;

(d)£5,910 where the eligible student is a lone parent and has more than one dependent child.

Where the student begins the course on or after 1st September 2013, B is—

(a)£6,182 where the eligible student has no dependent child;

(b)£8,543 where the eligible student is not a lone parent and has one dependent child;

(c)£9,721 where the eligible student—

(i)is not a lone parent and has more than one dependent child; or

(ii)is a lone parent and has one dependent child;

(d)£10,910 where the eligible student is a lone parent and has more than one dependent child.

(7A) For the purposes of paragraph (7), the current course is treated as beginning before 1st September 2013 in relation to a student “A” where A transfers to the current course pursuant to regulation 8 on or after 1st September 2013 from a designated course beginning before 1st September 2013.

(7B) Where the Department is satisfied that the net income of the eligible student’s dependent children in the financial year beginning immediately before the relevant year (“the current financial year”) is likely to be not more than 95 per cent of the sterling value of their net income in the prior financial year the Department may, for the purpose of enabling the eligible student to attend the course without hardship, ascertain the dependent children’s net income for the current financial year.

(7C) In the event that paragraph (7B) or this paragraph is applied in the previous academic year of the current course and the Department is satisfied that the net income of the eligible student’s dependent children in the financial year beginning immediately before the relevant year (“the current financial year”) is likely to be not more than 95 per cent of the sterling value of their net income in the previous financial year the Department may, for the purpose of enabling the eligible student to attend the course without hardship, ascertain the dependent children’s net income for the current financial year.

(7D) In an academic year immediately following one in which the Department has ascertained the eligible student’s dependent children’s net income for the current financial year under paragraph (7B) and, where applicable, under sub-paragraph (7C) the Department must ascertain the dependent children’s net income in the preceding financial year.]

(8) Paragraphs (9) to (12) apply where, in the course of the academic year, any of the following occurs—

(a)there is a change in the number of the eligible student’s dependants;

(b)a person becomes or ceases to be a dependant of the eligible student;

(c)the eligible student becomes or ceases to be a lone parent;

(d)a student becomes eligible for support as a result of an event referred to in regulation 18.

(9) For the purposes of determining the respective values of A and B and whether adult dependants’ grant or parents’ learning allowance is payable, the Department must determine the following in relation to each relevant quarter by reference to the student’s circumstances in the relevant quarter—

(a)how many dependants the eligible student is to be treated as having;

(b)who those dependants are;

(c)whether the student is to be treated as a lone parent.

(10) The amount of grant for dependants for the academic year is the aggregate of the amounts of adult dependants’ grant and parents’ learning allowance calculated in respect of each relevant quarter under paragraph (11) and the amount of any childcare grant for the academic year.

(11) The amount of adult dependants’ grant and parents’ learning allowance in respect of a relevant quarter is one third of what that grant or allowance would be for the academic year if the student’s circumstances in the relevant quarter as determined under paragraph (9) applied for the duration of the academic year.

(12) In this regulation, a “relevant quarter” means—

(a)in the case of a person referred to in paragraph (8)(d), a quarter which begins after the relevant event occurs other than a quarter during which, in the opinion of the Department, the longest of any vacation occurs;

(b)otherwise, a quarter other than the one quarter during which, in the opinion of the Department, the longest of any vacation occurs.

(13) A deduction may be made in accordance with Part 8 from the amount payable in respect of a particular element of the grant for dependants calculated under this Part.

Textual Amendments

Commencement Information

I6Reg. 48 in operation at 17.12.2009, see reg. 1(1)

(2)

S.I. 1987/2203 (N.I. 22); Article 59A was inserted by paragraph 164 of Schedule 9 to the Children (Northern Ireland) Order 1995 (S.I. 1995/755) (N.I.2)

(3)

Section 77 was amended by Schedule 6 to the Tax Credits Act 2002 (c. 21), paragraph 88 of Schedule 24 to the Civil Partnership Act 2004 (c. 33) and paragraph 30 of Schedule 1 to the Child Benefit Act 2005 (c. 6)

(5)

2002 c. 21; section 3 was amended by the Civil Partnership Act 2004 (c.33), Schedule 24 and there are amendments not relevant to these Regulations

(7)

Regulation 14 of the Working Tax Credit (Entitlement and Maximum Amount) Regulations 2002 (S.I. 2002/2005; as amended by S.I. 2003/701, S.I. 2003/2815, S.I. 2004/762, S.I. 2004/1276, S.I. 2004/2663, S.I. 2005/681, S.I. 2005/769, S.I. 2005/2919, S.I. 2006/217, S.I. 2006/766, S.I. 2006/963, S.I. 2007/824, S.I. 2007/968, S.I. 2007/2479, S.I. 2008/604, S.I. 2008/1879, S.I.2008/2169, S.I. 2009/679 and S.I. 2009/800) sets out the charges that are prescribed for the purposes of section 12 of the Tax Credits Act 2002