PART 3CONDITIONS OF ENTITLEMENT

Conditions relating to national insurance and relevant earningsI18

1

A claimant’s relevant earnings for the purposes of paragraph 1(2)(a) of Schedule 1 to the Act (employment and support allowance: conditions relating to national insurance)37 are the total amount of the claimant’s earnings equal to the lower earnings limit for the base tax year.

2

For the purposes of paragraph (1), earnings which exceed the lower earnings limit are to be disregarded.