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21.—(1) Schedule 3 to the Disability Working Allowance Regulations (sums to be disregarded in the calculation of income other than earnings) shall be amended in accordance with the following provisions of this regulation.
(2) In sub-paragraph (2) of paragraph 16 for the words from “only to the extent of” to the end of the sub-paragraph there shall be substituted the words—
“only 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.”.
(3) At the end of the Schedule there shall be added the following paragraphs—
“47. Any council tax benefit.
48. Any guardian’s allowance.”.
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