SCHEDULE 9SUMS TO BE DISREGARDED IN THE CALCULATION OF INCOME OTHER THAN EARNINGS

Regulation 40 (2)

I11

Any amount paid by way of tax on income which is taken into account under regulation 40 (calculation of income other than earnings).

Annotations:
Commencement Information
I1

Sch. 9 para. 1 in force at 11.4.1988, see reg. 1

I22

Any payment in respect of any expenses incurred by a claimant who is—

a

engaged by a charitable or voluntary body; or

b

a volunteer,

if he otherwise derives no remuneration or profit from the employment and is not to be treated as possessing any earnings under regulation 42 (6) (notional income).

Annotations:
Commencement Information
I2

Sch. 9 para. 2 in force at 11.4.1988, see reg. 1

I33

In the case of employment as an employed earner, any payment in respect of expenses wholly, exclusively and necessarily incurred in the performance of the duties of the employment.

Annotations:
Commencement Information
I3

Sch. 9 para. 3 in force at 11.4.1988, see reg. 1

I44

In the case of a payment of statutory sick pay under Part I of the Social Security and Housing Benefits Act 1982 or statutory maternity pay under Part V of the Act or any remuneration paid by or on behalf of an employer to the claimant who for the time being is unable to work due to illness or maternity—

a

any amount deducted by way of primary Class 1 contributions under the Social Security Act;

b

one-half of any sum paid by the claimant by way of a contribution towards an occupational or personal pension scheme.

Annotations:
Commencement Information
I4

Sch. 9 para. 4 in force at 11.4.1988, see reg. 1

F124A

In the case of the payment of statutory sick pay under Part II of the Social Security (Northern Ireland) Order 1982 or statutory maternity pay under Part VI of the Social Security (Northern Ireland) Order 1986—

a

any amount deducted by way of primary Class 1 contributions under the Social Security (Northern Ireland) Act 1975;

b

one-half of any sum paid by way of a contribution towards an occupational or personal pension scheme.

I55

Any housing benefit.

Annotations:
Commencement Information
I5

Sch. 9 para. 5 in force at 11.4.1988, see reg. 1

I66

Any mobility allowance.

Annotations:
Commencement Information
I6

Sch. 9 para. 6 in force at 11.4.1988, see reg. 1

I77

Any concessionary payment made to compensate for the non-payment of—

a

any payment specified in paragraph 6 or 9;

b

income support.

Annotations:
Commencement Information
I7

Sch. 9 para. 7 in force at 11.4.1988, see reg. 1

I88

Any mobility supplement or any payment intended to compensate for the non-payment of such a supplement.

Annotations:
Commencement Information
I8

Sch. 9 para. 8 in force at 11.4.1988, see reg. 1

I99

Any attendance allowance but, where the claimant is in a residential care home or nursing home, only to the extent that it exceeds the amount for the time being specified as the higher rate for the purposes of section 35 (3) of the Social Security Act F1.

I1010

Any payment to the claimant as holder of the Victoria Cross or George Cross or any analogous payment.

Annotations:
Commencement Information
I10

Sch. 9 para. 10 in force at 11.4.1988, see reg. 1

I1111

Any sum in respect of a course of study attended by a child or young person payable by virtue of regulations made under section 81 of the Education Act 1944 F2 (assistance by means of scholarships and otherwise), or by virtue of section 2 (1) of the Education Act 1962 F3 (awards for courses of further education) or section 49 of the Education (Scotland) Act 1980 F4 (power to assist persons to take advantage of educational facilities).

I1212

In the case of a claimant to whom regulation 9 (1) (persons treated as available for employment) applies, any sums intended for any expenditure specified in paragraph (2) of regulation 62 (calculation of grant income) necessary as a result of his attendance on his course.

Annotations:
Commencement Information
I12

Sch. 9 para. 12 in force at 11.4.1988, see reg. 1

I13F1413

In the case of a claimant participating in arrangements for training made under section 2 of the Employment and Training Act 1973 or attending a course at an employment rehabilitation centre established under that section—

a

any travelling expenses reimbursed to the claimant;

b

any living away from home allowance under section 2(2)(d) of that Act but only to the extent that rent or rates payable in respect of accommodation not normally occupied by him as his home are not met by housing benefit;

c

any training premium,

but this paragraph, except in so far as it relates to a payment under subparagraph (a), (b) or (c), does not apply to any part of any allowance under section 2(2)(d) of that Act.

I1414

Any Job Start Allowance payable pursuant to arrangements made under section 2 (1) of the Employment and Training Act 1973.

Annotations:
Commencement Information
I14

Sch. 9 para. 14 in force at 11.4.1988, see reg. 1

I15F3215

1

Except where sub-paragraph (2) applies and subject to sub-paragraph (3) and paragraphs 36, 37 and 39, £10 of any charitable payment or of any voluntary payment made or due to be made at regular intervals.

2

Subject to sub-paragraph (3) and paragraph 39, any charitable payment or voluntary payment made or due to be made at regular intervals which is intended and used for an item other than food, ordinary clothing or footwear, household fuel, rent or rates for which housing benefit is payable, community charge, water charges in England and Wales, or any housing costs to the extent that they are met under regulation 17(1)(e) or 18(1)(f) (housing costs) or any accommodation charges to the extent that they are met under regulation 19 (persons in residential care or nursing homes), of a single claimant or, as the case may be, of the claimant or any other member of his family.

3

Sub-paragraphs (1) and (2) shall not apply—

a

to a payment which is made by a person for the maintenance of any member of his family or of his former partner or of his children;

b

in the case of a person to whom section 23 of the Act (trade disputes) applies or in respect of whom section 20(3) of the Act (conditions of entitlement to income support) has effect as modified by section 23A(b) of the Act (effect of return to work).

4

For the purposes of sub-paragraph (1) where a number of charitable or voluntary payments fall to be taken into account in any one week they shall be treated as though they were one such payment.

5

For the purposes of sub-paragraph (2) the expression “ordinary clothing or footwear” means clothing or footwear for normal daily use, but does not include school uniforms, or clothing or footwear used solely for sporting activities.

I1616

Subject to paragraphs 36 and 37, F33£10 of any of the following, namely—

a

a war disablement pension or war widow's pension or a payment made to compensate for the non-payment of such a pension;

b

a pension paid under the social security scheme of a country outside Great Britain and which either—

i

is analogous to a war disablement pension; or

ii

is paid to a war widow in respect of a person's death but is otherwise analogous to such a pension.

c

a pension paid under any special provision made by the law of the Federal Republic of Germany or any part of it or of the Republic of Austria, to victims of National Socialist persecution.

I1717

Where a claimant receives income under an annuity purchased with a loan which satisfies the following conditions—

a

that the loan was made as part of a scheme under which not less than 90 per cent of the proceeds of the loan were applied to the purchase by the person to whom it was made of an annuity ending with his life or with the life of the survivor of two or more persons (in this paragraph referred to as “the annuitants”) who include the person to whom the loan was made;

b

that the interest on the loan is payable by the person to whom it was made or by one of the annuitants;

c

that at the time the loan was made the person to whom it was made or each of the annuitants had attained the age of 65;

d

that the loan was secured on a dwelling in Great Britain and the person to whom the loan was made or one of the annuitants owns an estate or interest in that dwelling; and

e

that the person to whom the loan was made or one of the annuitants occupies the accommodation on which it was secured as his home at the time the interest is paid,

the amount, calculated on a weekly basis equal to—

i

where, or in so far as, section 26 of the Finance Act 1982 F5 (deduction of tax from certain loan interest) applies to the payments of interest on the loan, the interest which is payable after deduction of a sum equal to income tax on such payments at the basic rate for the year of assessment in which the payment of interest becomes due;

ii

in any other case the interest which is payable on the loan without deduction of such a sum.

Annotations:
Commencement Information
I17

Sch. 9 para. 17 in force at 11.4.1988, see reg. 1

Amendments (Textual)

I1818

Any payment made to the claimant by a F25person who normally resides with the claimant which is a contribution towards his living and accommodation costs except a payment to which paragraph 19 or 20 applies.

I1919

Where the claimant occupies a dwelling as his home which is also occupied by a person other than one to whom paragraph 18 refers F26... and that person is contractually liable to make payments in respect of his occupation of the dwelling to the claimant—

a

£4 of any payment made by that person; and

b

a further F34£7.35, where that payment is inclusive of an amount for heating.

I20F3520

Where the claimant occupies a dwelling as his home and he provides in that dwelling board and lodging accommodation—

a

£20.00 of any payment for that accommodation made by the person to whom it is provided; and

b

where any such payment exceeds £20.00, 50% of the excess.

I21F1621

1

Subject to sub-paragraph (2), except where regulation 42(4)(a)(i) (notional income) applies or in the case of a person to whom section 23 of the Act (trade disputes) applies, any income in kind;

2

The exception under sub-paragraph (1) shall not apply where the income in kind is received from the Macfarlane TrustF29, the Macfarlane (Special Payments) TrustF18or the Independent Living Fund.

I2222

1

Any income derived from capital to which the claimant is or is treated under regulation 52 (capital jointly held) as beneficially entitled but, subject to sub-paragraph (2), not income derived from capital disregarded under paragraph 1, 2, 4, 6 F2112 or 25 to 28 of Schedule 10.

2

Income derived from capital disregarded under paragraph 2 F224 or 25 to 28 of Schedule 10 but only to the extent of any mortgage repayments and payment of rates made in respect of the dwelling or premises in the period during which that income accrued.

I2323

Any income which is payable in a country outside the United Kingdom for such period during which there is prohibition against the transfer to the United Kingdom of that income.

Annotations:
Commencement Information
I23

Sch. 9 para. 23 in force at 11.4.1988, see reg. 1

I2424

Where a payment of income is made in a currency other than sterling, any banking charge or commission payable in converting that payment into sterling.

Annotations:
Commencement Information
I24

Sch. 9 para. 24 in force at 11.4.1988, see reg. 1

I2525

1

Any payment made to the claimant in respect of a child or young person who is a member of his family—

a

in accordance with a scheme approved by the Secretary of State under section 50 (4) of the Adoption Act 1958 F6 or as the case may be, section 51 of the Adoption (Scotland) Act 1978 F7 (schemes for payments of allowances to adopters);

b

which is a payment made by a local authority in pursuance of section 34 (6) or, as the case may be, section 50 of the Children Act 1975 F8 (contributions to a custodian towards the cost of the accommodation and maintenance of a child);

to the extent specified in sub-paragraph (2).

2

In the case of a child or young person—

a

to whom regulation 44 (5) (capital in excess of £3,000) applies, the whole payment;

b

to whom that regulation does not apply, so much of the weekly amount of the payment as exceeds the applicable amount in respect of that child or young person and where applicable to him any amount by way of a disabled child premium.

I2626

Any payment made by a local authority to the claimant with whom a person is boarded out by virtue of arrangements made under section 21 (1) (a) of the Child Care Act 1980 F9 or, as the case may be, F23section 21 of the Social Work (Scotland) Act 1968 F10 or by a voluntary organisation under section 61 of the 1980 Act or by a care authority under regulation 9 of the Boarding Out and Fostering of Children (Scotland) Regulations 1985 F11 (provision of accommodation and maintenance for children in care).

I2727

Any payment made by a health authority, local authority or voluntary organisation to the claimant in respect of a person who is not normally a member of the claimant's household but is temporarily in his care.

Annotations:
Commencement Information
I27

Sch. 9 para. 27 in force at 11.4.1988, see reg. 1

I2828

Except in the case of a person to whom section 23 of the Act (trade disputes) applies F15or in respect of whom section 20(3) of the Act (conditions of entitlement to income support) has effect as modified by section 23A(b) of the Act (effect of return to work), F27any payment made by a local authority under section 1, 27 or 29 of the Child Care Act 1980 or, as the case may be, section 12, 24 or 26 of the Social Work (Scotland) Act 1968 (local authorities' duty to promote welfare of children and powers to grant financial assistance to persons in, or formerly in, their care).

I2929

1

Any payment received under an insurance policy, taken out to insure against the risk of being unable to maintain repayments on a loan to which paragraph 7 or 8 of Schedule 3 applies (interest on loans to acquire an interest in the dwelling, or for repairs and improvements to the dwelling, occupied as the home) and used to meet such repayments, to the extent that it does not exceed—

a

subject to sub-paragraph (2), the amount, calculated on a weekly basis, of any interest which is excluded under that paragraph;

b

the amount of the payment, calculated on a weekly basis, due on the loan attributable to the repayment of capital; and

c

the amount, calculated on a weekly basis, of the premium due on that policy.

2

The amount to which sub-paragraph (1) (a) refers shall be taken into account in calculating the amount to be excluded under this paragraph only for such period during which there is applicable to the claimant 50 per cent of his eligible interest under paragraph 7 of Schedule 3.

Annotations:
Commencement Information
I29

Sch. 9 para. 29 in force at 11.4.1988, see reg. 1

I3030

Except where F17paragraph 29 applies, any payment made to the claimant which is intended and used as a contribution towards—

a

the amount of eligible interest which is not met under paragraph 7 or 8 of Schedule 3 (interest on loans to acquire an interest in the dwelling, or for repairs and improvements to the dwelling, occupied as the home);

b

the capital repayments—

i

where the loan is one specified in paragraph 7 (3) (a) or 8 (1) (a) of Schedule 3; or

ii

where the loan is one specified in paragraph 7 (3) (b) or 8 (1) (b) of Schedule 3 only to the extent that the capital outstanding on that loan represents the capital balance outstanding on the previous loan at the time when the loan was taken out;

c

any payment or charge specified in paragraph 1 of Schedule 3 to the extent that that payment or charge has not been met;

d

his rent in respect of the dwelling occupied by him as his home but only to the extent that it is not met by housing benefit; or his accommodation charge but only to the extent that the F28actual charge increased, where appropriate, in accordance with paragraph 2 of Schedule 4 exceeds the amount determined in accordance with regulation 19 (residential care and nursing homes).

I3131

Any social fund payment.

Annotations:
Commencement Information
I31

Sch. 9 para. 31 in force at 11.4.1988, see reg. 1

I3232

Any payment of income which under regulation 48 (income treated as capital) is to be treated as capital.

Annotations:
Commencement Information
I32

Sch. 9 para. 32 in force at 11.4.1988, see reg. 1

I3333

Any payment under paragraph 2 of Schedule 6 to the Act (pensioner's Christmas bonus).

Annotations:
Commencement Information
I33

Sch. 9 para. 33 in force at 11.4.1988, see reg. 1

I3434

In the case of a person to whom section 23 of the Act (trade disputes) applies and for so long as it applies, any payment up to the amount of the relevant sum within the meaning of subsection 6 of that section made by a trade union; but, notwithstanding regulation 23 (calculation of income and capital of members of claimant's family and of a polyamous marriage) if this paragraph applies to a claimant it shall not apply to his partner except where, and to the extent that, the amount to be disregarded under this paragraph is less than the relevant sum.

Annotations:
Commencement Information
I34

Sch. 9 para. 34 in force at 11.4.1988, see reg. 1

I3535

Any payment which is due to be paid before the date of claim which would otherwise fall to be taken into account in the same benefit week as a payment of the same kind and from the same source.

Annotations:
Commencement Information
I35

Sch. 9 para. 35 in force at 11.4.1988, see reg. 1

I3636

The total of a claimant's income or, if he is a member of a family, the family's income and the income of any person which he is treated as possessing under regulation 23 (3) (calculation of income and capital of members of claimant's family and of a polygamous marriage) to be disregarded under regulation 63 (2) (b) and 64 (1) (c) (calculation of covenant income where a contribution assessed) and F36paragraphs 15(1) and 16 shall in no case exceed F37£10 per week.

I3737

Notwithstanding paragraph 36 where two or more payments of the same kind and from the same source are to be taken into account in the same benefit week, there shall be disregarded from each payment the sum which would otherwise fall to be disregarded under this Schedule; but this paragraph shall only apply in the case of a payment which it has not been practicable to treat under regulation 31 (1) (b) (date on which income treated as paid) as paid on the first day of the benefit week in which it is due to be paid.

Annotations:
Commencement Information
I37

Sch. 9 para. 37 in force at 11.4.1988, see reg. 1

F1338

Any resettlement benefit which is paid to the claimant by virtue of regulation 3 of the Social Security (Hospital In-Patients) Amendment (No. 2) Regulations 1987.

F1339

Any payment made under the Macfarlane TrustF30, the Macfarlane (Special Payments) TrustF19or the Independent Living Fund.

F2040

Any payment made by the Secretary of State to compensate for the loss (in whole or in part) of entitlement to housing benefit.

F2441

Any payment made by the Secretary of State to compensate a person who was entitled to supplementary benefit in respect of a period ending immediately before 11th April 1988 but who did not become entitled to income support in respect of a period beginning with that day.

F2442

Any payment made by the Secretary of State to compensate for the loss of housing benefit supplement under regulation 19 of the Supplementary Benefit (Requirements) Regulations 1983.

F2443

Any payment made to a juror or a witness in respect of attendance at a court other than compensation for loss of earnings or for the loss of a benefit payable under the benefit Acts.

F2444

Any housing benefit in the form of a community charge rebate.

F3145

Any community charge benefit.

F3146

Any payment in consequence of a reduction of a personal community charge pursuant to regulations under section 13A of the Local Government Finance Act 1988 or section 9A of the Abolition of Domestic Rates Etc (Scotland) Act 1987 (reduction of liability for personal community charges).

F3147

Any special war widows payment made under—

a

the Naval and Marine Pay and Pensions (Special War Widows Payment) Order 1990 made under section 3 of the Naval and Marine Pay and Pensions Act 1865;

b

the Royal Warrant dated 19th February 1990 amending the Schedule to the Army Pensions Warrant 1977;

c

the Queen’s Order dated 26th February 1990 made under section 2 of the Air Force (Constitution) Act 1917;

d

the Home Guard War Widows Special Payments Regulations 1990 made under section 151 of the Reserve Forces Act 1980;

e

the Orders dated 19th February 1990 amending Orders made on 12th December 1980 concerning the Ulster Defence Regiment made in each case under section 140 of the Reserve Forces Act 1980;

and any analogous payment made by the Secretary of State for Defence to any person who is not a person entitled under the provisions mentioned in sub- paragraphs (a) to (e) of this paragraph.