C1PART VINCOME AND CAPITAL
CHAPTER IVself-employed earners
Earnings of self-employed earnersI1C237
1
Subject to paragraph (2), “earnings”, in the case of employment as a self-employed earner, means the gross receipts of the employment and shall include any allowance paid under section 2 of the Employment and Training Act 1973F1F2or section 2 of the Enterprise and New Towns (Scotland) Act 1990 to the claimant for the purpose of assisting him in carrying on his business.
F32
“Earnings” shall not include—
a
where a claimant is involved in providing board and lodging accommodation for which a charge is payable, any payment by way of such a charge;
F4b
any payment to which paragraph F826, 27 or 27A of Schedule 9 refers (payments in respect of a person accommodated with the claimant under an arrangement made by a local authority or voluntary organisation F9, payments made to the claimant by a health authority, local authority or voluntary organisation in respect of persons temporarily in the claimant’s care F10and any payments made to a claimant under section 73(1)(b) of the Children and Young People (Scotland) Act 2014 (kinship care assistance)).
F6ba
any payment made in accordance with section 26A of the Children (Scotland) Act 1995 (duty to provide continuing care)—
i
to a claimant; or
ii
where paragraph (3) applies, to another person (“A”) which A passes on to the claimant;
F5c
any sports award.
F73
This paragraph applies only where A—
a
was formerly in the claimant’s care;
b
is aged 16 or over; and
c
continues to live with the claimant.
Pt. V applied (with modifications) (S.) (6.10.2003) by The National Health Service (Travelling Expenses and Remission of Charges) (Scotland) (No. 2) Regulations 2003 (S.S.I. 2003/460), reg. 1, sch. Pt. I Table A (with reg. 13)