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2.—(1) For the purposes of paragraph 9 of Schedule 1 to the Act (disregard for the purposes of discount of persons providing care or support (or both) to other persons, if prescribed conditions are fulfilled), and of that paragraph as read with paragraph 11 of Schedule 11 to the Act, it is prescribed that either the conditions set out in paragraph (2) below or those set out in paragraph (3) below must be fulfilled.
(2) The conditions set out in this paragraph are that the person—
(a)either—
(i)is providing care or support (or both) on behalf of a relevant body; or
(ii)is employed to provide care or support (or both) by the person to whom it is provided and to whom he was introduced by a body established for charitable purposes only;
(b)is engaged or employed to provide care or support (or both) for at least 24 hours per week;
(c)receives no more than £30 per week as remuneration in respect of the hours which he is required to work under the terms of his engagement or employment; and
(d)is resident in premises which—
(i)if sub-paragraph (a)(i) above applies, are provided by or on behalf of the relevant body; or
(ii)if sub-paragraph (a)(ii) above applies, are provided by his employer;
for the better performance of his work.
(3) The conditions set out in this paragraph are that the person—
(a)is providing care or support (or both) for an average of at least 35 hours per week;
(b)is providing care or support (or both) to a person who is not his spouse or a child of his under the age of 18 years;
(c)is providing care or support (or both) to a person who is in receipt of—
(i)a higher rate attendance allowance under section 65 of the Social Security Contributions and Benefits Act 1992((1));
(ii)the highest rate of the care component of a disability living allowance under section 72(4)(a) of that Act;
(iii)an increase in the rate of his disablement pension under section 104 of that Act; or
(iv)an increase in a constant attendance allowance under the proviso to article 14 of the Personal Injuries (Civilians) Scheme 1983((2)), or under article 14(1)(b) of the Naval, Military and Air Forces etc. (Disablement and Death) Service Pensions Order 1983((3)) (including that provision as applied, whether with or without modifications, by any other instrument); and
(d)is resident in the same dwelling as that in which the person to whom he is providing care or support (or both) is resident.
(4) For the purposes of sub-paragraph (b) of paragraph (3) above, a person is the spouse of another if they are a man and a woman—
(a)who are married to each other; or
(b)who are not married to each other but are living together as husband and wife.
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