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24. Allowable deductions for the purposes of regulation 4(2) shall be determined in accordance with this Chapter.
25.—(1) Subject to paragraph (3) rental payments made by the relevant person for the purpose of allowing–
(a)the relevant person; or
(b)any member of the relevant person’s family,
to occupy any property as that person’s or, as the case may be, that member’s main or only residence shall be allowable deductions.
(2) For the purposes of paragraph (1) rental payment excludes any payment in relation to council tax or water charges but includes any payment in relation to any standard security over the property granted–
(a)in respect of acquiring the property;
(b)in respect of carrying out repairs or improvements to the property;
(c)where another standard security over the property has been redeemed and the payment would have, had it been made under the redeemed security, qualified as rental payment under paragraphs (a) or (b).
(3) For the purposes of the case referred to in paragraph (1)(b), the payment is a rental payment only where the relevant person is contractually obliged to make that payment.
26.—(1) The allowances specified in this regulation shall be allowable deductions and are as follows–
(a)(i)subject to paragraph (2), an allowance of £47 for each week of the assessment period where a relevant person is responsible for another person in terms of regulation 27; and
(ii)subject to paragraph (2), where that other person is in receipt of a disability living allowance or is registered blind, an additional allowance of £42 for each week of the assessment period;
(b)where a relevant person has no spouse, an allowance of £35 for each week of the assessment period where that relevant person is in receipt of–
(i)disability living allowance;
(ii)the disability element of the working tax credit;
(iii)disabled person’s tax credit;
(iv)severe disablement allowance;
(v)incapacity benefit;
(vi)mobility supplement;
(vii)attendance allowance; or
(viii)any equivalent benefit paid to meet attendance, or mobility needs due to disability or illness;
(c)where a relevant person has no spouse, an allowance of £35 for each week of the assessment period where that relevant person is not in receipt of any benefits specified in paragraph (1)(b) but that relevant person–
(i)is registered as blind; or
(ii)was previously in receipt of a benefit under paragraph (1)(b) but has ceased to receive that benefit due to the maximum age limit for that benefit being reached or because that person is being treated as an inpatient;
(d)where paragraph (1)(e) does not apply, where a relevant person has a spouse but would otherwise qualify for an allowance under paragraphs (1)(b) or (c), an allowance of £50 for each week of the assessment period;
(e)in a case where the spouse of the relevant person as described in paragraph (1)(d) is also in receipt of any of the benefits mentioned in paragraph (1)(b) or falls within the categories specified in paragraph (1)(c)(i) or (ii) an allowance of £25 for each week of the assessment period.
(2) Where more than one relevant person is responsible for another person in terms of regulation 27 then the allowances provided for at paragraph (1)(a)(i) or (ii) shall be applied only once in respect of each such other person for whom those relevant persons are responsible.
27.—(1) Subject to the following provisions of this regulation a person shall be treated as responsible for another person who is normally living with that person who is–
(a)below the age of sixteen; or
(b)aged sixteen or above but below the age of 21 and in a full time course of education; or
(c)aged 21 if aged 20 at the beginning of the academic year of the full time course of education in which the person is engaged.
(2) A person shall be treated for the purposes of paragraph (1) as normally living with–
(a)the person who is receiving child benefit in respect of that person;
(b)if there is no such person and where only one claim for child benefit has been made in respect of that person, the person who made that claim;
(c)the person whose means could have been taken into account for the purposes of determining a student loan in respect of that person provided under the Education (Student Loans) (Scotland) Regulations 1999(1); or
(d)in any other case the person who has the primary responsibility for that person.
(3) In this regulation “full-time course of education” means a course of education requiring attendance for 24 weeks or more during any period of one year–
(a)provided by an institution within the higher education sector; or
(b)provided by
(i)a school; or
(ii)a college of further education,
involving more than 16 hours per week of programmed learning, which may consist of any combination of–
(aa)classroom-based learning;
(bb)workshop-based learning; or
(cc)use of structured learning packages supported by teaching staff.
S.I. 1999/1001.
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