SCHEDULE 9SUMS TO BE DISREGARDED IN THE CALCULATION OF INCOME OTHER THAN EARNINGS
I11
Any amount paid by way of tax on income which is taken into account under regulation 40 (calculation of income other than earnings).
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).
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.
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.
F74A
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.
I66
Any mobility allowance F42or the mobility component of disability living allowance.
I77
Any concessionary payment made to compensate for the non-payment of—
a
any payment specified in F43paragraph 6, 9 or 9A;
b
income support.
I88
Any mobility supplement or any payment intended to compensate for the non-payment of such a supplement.
F549
Any attendance allowance or the care component of disability living allowance, but, where the claimant’s applicable amount falls to be calculated in accordance with Part I of Schedule 4 only to the extent that it exceeds the amount for the time being specified as the higher rate of attendance allowance for the purposes of section 64(3) of the Social Security Contributions and Benefits Act 1992 or, as the case may, be the highest rate of the care component of disability living allowance for the purposes of section 72(4)(a) of that Act.
F419A
Any care component of disability living allowance where the claimant does not live in a residential care or nursing home or where he lives in a residential care or nursing home and he is a person to whom Part II of Schedule 4 applies (persons to whom regulation 19 does not apply).
I910
Any payment to the claimant as holder of the Victoria Cross or George Cross or any analogous payment.
I1011
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 F1 (assistance by means of scholarships and otherwise), or by virtue of section 2 (1) of the Education Act 1962 F2 (awards for courses of further education) or section 49 of the Education (Scotland) Act 1980 F3 (power to assist persons to take advantage of educational facilities).
I1112
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.
I12F913
In the case of a claimant participating in arrangements for training made under section 2 of the Employment and Training Act 1973 F32or section 2 of the Enterprise and New Towns (Scotland) Act 1990 or attending a course at an employment rehabilitation centre established under that section F33of the 1973 Act—
a
any travelling expenses reimbursed to the claimant;
b
any living away from home allowance under section 2(2)(d) F34of the 1973 Act or section 2(4)(c) of the 1990 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) F34of the 1973 Act or section 2(4)(c) of the 1990 Act.
I1314
Any Job Start Allowance payable pursuant to arrangements made under section 2 (1) of the Employment and Training Act 1973.
I14F2515
1
Except where sub-paragraph (2) applies and subject to F55sub-paragraphs (3) and (6) 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, F37... 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) F57or by a local authority under Part III of the National Assistance Act 1948, of a single claimant or, as the case may be, of the claimant or any other member of his familyF38, or is used for any F58council tax or water charges for which that claimant or member is liable.
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.
F566
This sub-paragraph shall apply to a claimant in a residential care home or nursing home only if he has a preserved right for the purposes of regulation 19(1ZB) or (1ZC).
F5215A
1
Subject to the following provisions of this paragraph, in the case of a claimant placed in a residential care home or nursing home by a local authority under section 26 of the National Assistance Act 1948, any charitable payment or voluntary payment made or due to be made at regular intervals.
2
This paragraph shall apply only where—
a
the claimant was placed in the residential care or nursing home by the local authority because the home was the preferred choice of the claimant, and
b
the cost of the accommodation was in excess of what the authority would normally expect to pay having regard to the needs of the claimant assessed in accordance with section 47 of the National Health Service and Community Care Act 1990.
3
This paragraph shall not apply in the case of a person whose applicable amount falls to be calculated under regulation 19 (persons in residential care or nursing homes with preserved rights).
4
The amount to be disregarded under sub-paragraph (1) shall not exceed the difference between the actual cost of the accommodation provided by the local authority and the cost the authority would normally incur for a person with the particular needs of the claimant.
I1516
Subject to paragraphs 36 and 37, F26£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;
F39b
a pension paid by the government of a country outside Great Britain which is either—
i
analogous to a war disablement pension; or
ii
analogous to a war widow’s 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.
I1617
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 F4 (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.
I1718
Any payment made to the claimant by a F19person 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.
I1819
F20Where the claimant occupies a dwelling as his home which is also occupied by a person other than one to whom paragraph 18 refers ... 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 F44£8.60, where that payment is inclusive of an amount for heating.
I19F2720
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.
I20F1121
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
I2122
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 F1512 or 25 to 28 of Schedule 10.
2
Income derived from capital disregarded under paragraph 2 F164 or 25 to 28 of Schedule 10 but F62only to the extent of—
a
any mortgage repayments made in respect of the dwelling or premises in the period during which that income accrued; or
b
any council tax or water charges which the claimant is liable to pay in respect of the dwelling or premises and which are paid in the period during which that income accrued.
F633
The definition of “water charges” in regulation 2(1) shall apply to sub-paragraph (2) with the omission of the words “in so far as such charges are in respect of the dwelling which a person occupies as his home”.
I2223
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.
I2324
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.
I2425
1
Any payment made to the claimant in respect of a child or young person who is a member of his family—
F72a
in accordance with regulations made pursuant to section 57A of the Adoption Act 1976(permitted allowances) or with a scheme approved by the Secretary of State under section 51 of the Adoption (Scotland) Act 1978(schemes for payment of allowances to adopters);
b
which is a payment made by a local authority in pursuance of section 15(1) of, and paragraph 15 of Schedule 1 to, the Children Act 1989 (local authority contribution to a child’s maintenance where the child is living with a person as a result of a residence order);
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.
I2526
Any payment made by a local authority to the claimant with whom a person is F73accommodated by virtue of arrangements made under section 23(2)(a) of the Children Act 1989 (provision of accommodation and maintenance for a child whom they are looking after) or, as the case may be, F17section 21 of the Social Work (Scotland) Act 1968 F5 or by a voluntary organisation under F74section 59(1)(a) of the 1989 Act (provision of accommodation by voluntary organisations) or by a care authority under regulation 9 of the Boarding Out and Fostering of Children (Scotland) Regulations 1985 F6 (provision of accommodation and maintenance for children in care).
I2627
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.
I2728
Except in the case of a person to whom section 23 of the Act (trade disputes) applies F10or 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), F21any payment made by a local authority F71in accordance with section 17 or 24 of the Children Act 1989 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).
I2829
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 F69under paragraphs 7, 8 and 10 of Schedule 3;
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.
F702
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 either—
a
there is applicable to the claimant 50 per cent of his eligible interest under paragraph 7 of Schedule 3; or
b
the amount of the loan to be taken into account is restricted by virtue of paragraph 7(6B) or 10 of Schedule 3.
I2930
Except where F12paragraph 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 F22actual 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) F59or the amount payable by a local authority in accordance with Part III of the National Assistance Act 1948.
I30F4531
Any social fund payment made pursuant to Part III of the Act.
I3132
Any payment of income which under regulation 48 (income treated as capital) is to be treated as capital.
I3233
Any payment under paragraph 2 of Schedule 6 to the Act (pensioner's Christmas bonus).
I3334
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.
I3435
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.
I3536
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)F30, regulation 66A(2) (treatment of student loans) and F28paragraphs 15(1) and 16 shall in no case exceed F29£10 per week.
I3637
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.
F838
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.
F3639
1
2
Any payment by or on behalf of a person who is suffering or who suffered from haemophilia F47or who is or was a qualifying person, which derives from a payment made under any of the Trusts to which sub-paragraph (1) refers and which is made to or for the benefit of—
a
that person’s partner or former partner from whom he is not, or where that person has died was not, estranged or divorced;
b
any child who is a member of that person’s family or who was such a member and who is a member of the claimant’s family; or
c
any young person who is a member of that person’s family or who was such a member and who is a member of the claimant’s family.
3
Any payment by or on behalf of the partner or former partner of a person who is suffering or who suffered from haemophilia F48or who is or was a qualifying person provided that the partner or former partner and that person are not, or if either of them has died were not, estranged or divorced, which derives a payment made under any of the Trusts to which sub-paragraph (1) refers and which is made to or fro the benefit of—
a
the person who is suffering from haemophilia F49or who is a qualifying person;
b
any child who is a member of that person’s family or who was such a member and who is a member of the claimant’s family; or
c
any young person who is a member of that person’s family or who was such a member and who is a member of the claimant’s family.
4
Any payment by a person who is suffering from haemophilia F50or who is a qualifying person, which derives from a payment under any of the Trusts to which sub-paragraph (1) refers, where—
a
that person has no partner or former partner from whom he is not estranged or divorced, nor any child or young person who is or had been a member of that person’s family; and
b
the payment is made either—
i
to that person’s parent or step-parent, or
ii
where that person at the date of the payment is a child, a young person or a student who has not completed his full-time education and has no parent or step-parent, to his guardian,
but only for a period from the date of the payment until the end of two years from that person’s death.
5
Any payment out of the estate of a person who suffered from haemophilia F50or who was a qualifying person, which derives from a payment under any of the Trusts to which sub-paragraph (1) refers, where—
a
that person at the date of his death (the relevant date) had no partner or former partner from whom he was not estranged or divorced, nor any child or young person who was or had been a member of his family; and
b
the payment is made either—
i
to that person’s parent or step-parent, or
ii
where that person at the relevant date was a child, a young person or a student who had not completed his full-time education and had no parent or step-parent, to his guardian,
but only for a period of two years from the relevant date.
6
In the case of a person to whom or for whose benefit a payment referred to in this paragraph is made, any income which derives from any payment of income or capital made under or deriving from any of the Trusts.
F517
For the purposes of sub-paragraphs (2) to (6), any reference to the Trusts shall be construed as including a reference to the Fund F68and the Eileen Trust.
F1440
Any payment made by the Secretary of State to compensate for the loss (in whole or in part) of entitlement to housing benefit.
F1841
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.
F1842
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.
F1843
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.
F6044
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F2445
Any community charge benefit.
F2446
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) F61or reduction of council tax under section 13 or, as the case may be, section 80 of the Local Government Finance Act 1992 (reduction of liability for council tax).
F2447
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.
F3148
1
Any payment or repayment made–
a
as respects England and Wales, under regulation 3, 5 or 8 of the National Health Service (Travelling Expenses and Remission of Charges) Regulations 1988 (travelling expenses and health service supplies);
b
as respects Scotland, under regulation 3, 5 or 8 of the National Health Service (Travelling Expenses and Remission of Charges) (Scotland) Regulations 1988 (travelling expenses and health service supplies).
2
Any payment or repayment made by the Secretary of State for Health, the Secretary of State for Scotland or the Secretary of State for Wales which is analogous to a payment or repayment mentioned in sub-paragraph (1).
F3149
Any payment made under regulation 9 to 11 or 13 of the Welfare Food Regulations 1988 (payments made in place of milk tokens or the supply of vitamins).
F3150
Any payment made either by the Secretary of State for the Home Department or by the Secretary of State for Scotland under a scheme established to assist relatives and other persons to visit persons in custody.
F4051
Any payment (other than a training allowance) made, whether by the Secretary of State or by any other person, under the Disabled Persons (Employment) Act 1944 or in accordance with arrangements made under section 2 of the Employment and Training Act 1973 to assist disabled persons to obtain or retain employment despite their disability.
F5352
Any council tax benefit.