The dwelling occupied as the home but, notwithstanding regulation 88, (calculation of income and capital of members of claimant’s family and of a polygamous marriage), only one dwelling shall be disregarded under this paragraph.

Any premises acquired for occupation by the claimant which he intends to occupy as his home within 26 weeks of the date of acquisition or such longer period as is reasonable in the circumstances to enable the claimant to obtain possession and commence occupation of the premises.

Any sum directly attributable to the proceeds of sale of any premises formerly occupied by the claimant as his home which is to be used for the purchase of other premises intended for such occupation within 26 weeks of the date of sale, or such longer period as is reasonable in the circumstances to enable the claimant to complete the purchase.

Where a claimant has ceased to occupy what was formerly the dwelling occupied as the home following his estrangement or divorce from his former partner, that dwelling for a period of 26 weeks from the date on which he ceased to occupy that dwelling.

Any premises where the claimant is taking reasonable steps to dispose of those premises, for a period of 26 weeks from the date on which he first took such steps, or such longer period as is reasonable in the circumstances to enable him to dispose of those premises.

Any premises which the claimant intends to occupy as his home, and in respect of which he is taking steps to obtain possession and has sought legal advice or has commenced legal proceedings with a view to obtaining possession, for a period of 26 weeks from the date on which he first sought such advice or first commenced such proceedings, whichever is earlier, or such longer period as is reasonable in the circumstances to enable him to obtain possession and commence occupation of those premises.

Any premises which the claimant intends to occupy as his home to which essential repairs or alterations are required in order to render them fit for such occupation, for a period of 26 weeks from the date on which the claimant first takes steps to effect those repairs or alterations, or such longer period as is reasonable in the circumstances to enable those repairs or alterations to be carried out and the claimant to commence occupation of the premises.

Any future interest in property of any kind, other than land or premises in respect of which the claimant has granted a subsisting lease or tenancy, including sub-leases or sub-tenancies.

Any personal possessions except those which have or had been acquired by the claimant with the intention of reducing his capital in order to secure entitlement to a jobseeker’s allowance or to income support or to increase the amount of those benefits.

The value of the right to receive any income under an annuity and the surrender value (if any) of such an annuity.

Where the funds of a trust are derived from a payment made in consequence of any personal injury to the claimant, the value of the trust fund and the value of the right to receive any payment under that trust.

The value of the right to receive any income under a life interest or from a liferent.

The value of the right to receive any income which is disregarded under paragraph 14 of Schedule 6 or paragraph 24 of Schedule 7 (earnings or other income payable in a country outside the United Kingdom).

The surrender value of any policy of life insurance.

Where any payment of capital falls to be made by instalments, the value of the right to receive any outstanding instalments.

Except in the case of a person who is, or would be prevented from being entitled to a jobseeker’s allowance by section 14 (trade disputes), any payment made by a local authority in accordance with section 17 or 24 of the Children Act 1989 F8 or, as the case may be, section 12, 24 or 26 of the Social Work (Scotland) Act 1968 F9 (local authorities’ duty to promote welfare of children and powers to grant financial assistance to persons in, or formerly in, their care).

Any social fund payment made pursuant to Part VIII of the Benefits Act.

Any refund of tax which falls to be deducted under section 369 of the Income and Corporation Taxes Act 1988 F10 (deductions of tax from certain loan interest) on a payment of relevant loan interest for the purpose of acquiring an interest in the home or carrying out repairs or improvements in the home.

Any capital which under regulation 104, 106(1) or 136 (capital treated as income, modifications in respect of children and young persons and treatment of student loans) is to be treated as income.

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

The value of the right to receive an occupational or personal pension.

The value of any funds held under a personal pension scheme.

The value of the right to receive any rent except where the claimant has a reversionary interest in the property in respect of which rent is due.

Any payment in kind made by a charity or under the Macfarlane Trust, the Macfarlane (Special Payments) Trust, the Macfarlane (Special Payments) (No.2) Trust, the Fund, the Eileen Trust or the Independent Living Funds.

£200 of any payment or, if the payment is less than £200, the whole of any payment made under section 2 of the Employment and Training Act 1973F11 or section 2 of the Enterprise and New Towns (Scotland) Act 1990,F12 as a training bonus to a person participating in arrangements for training.

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

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 Act or under the Benefits Act.

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 F13 or section 9A of the Abolition of Domestic Rates Etc (Scotland) Act 1987 F14 (reduction of liability for personal community charge) or reduction of council tax under section 13 or, as the case may be, section 80 of the Local Government Finance Act 1992 F15 (reduction of liability for council tax), but only for a period of 52 weeks from the date of the receipt of the payment.

Any payment made under regulation 9 to 11 or 13 of the Welfare Food Regulations 1988 F18 (payments made in place of milk tokens or the supply of vitamins), but only for a period of 52 weeks from the date of receipt of the payment.

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, but only for a period of 52 weeks from the date of receipt of the payment.

Any arrears of special war widows payment which is disregarded under paragraph 46 of Schedule 7 (sums to be disregarded in the calculation of income other than earnings) or of any amount which is disregarded under paragraph 53, 54 or 55 of that Schedule, but only for a period of 52 weeks from the date of receipt of the arrears.

Any payment (other than a training allowance, or a training bonus under section 2 of the Employment and Training Act 1973) made, whether by the Secretary of State or by any other person, under the Disabled Persons (Employment) Act 1944 F19 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.

Any payment made by a local authority under section 3 of the Disabled Persons (Employment) Act 1958 F20 to homeworkers assisted under the Blind Homeworkers Scheme.

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

Any discretionary payment to meet, or to help to meet, special needs made to a person pursuant to section 2 of the Employment and Training Act 1973 in respect of that person’s participation in the Full-Time Education and Training Option of the New Deal as specified in regulation 75(1)(b)(ii) but only for a period of 52 weeks from the date of receipt of the payment.

In the case of a person who is receiving, or who has received, assistance under F32the self-employment route, any sum of capital which is acquired by that person for the purpose of establishing or carrying on the commercial activity in respect of which such assistance is or was received but only for a period of 52 weeks from the date on which that sum was acquired.

Any discretionary payment made pursuant to section 2 of the Employment and Training Act 1973 to meet, or help meet, special needs of a person who is undertaking a qualifying course within the meaning specified in regulation 17A(7) but only for the period of 52 weeks from the date of receipt of that payment.

F34Any child care expenses reimbursed to the claimant in respect of his participation in the programme known as the intensive activity period of the New Deal pilots for 25 plus as defined for the purposes of the Social Security (New Deal Pilot) Regulations 1999 in regulation 2(1) of those Regulations, but only for a period of 52 weeks from the date of receipt of the payment.

F37Any education maintenance allowance payable by virtue of regulations made under section 518 of the Education Act 1996 (payment of school expenses; grant of scholarships etc.) which is payable as a termly bonus or as an achievement bonus at the end of an academic term but only for a period of 52 weeks from the date of receipt of that allowance.

In the case of a claimant participating in an employment zone programme, any discretionary payment made by an employment zone contractor to the claimant, being a fee, grant, loan or otherwise, but only for the period of 52 weeks from the date of receipt of the payment.

Any arrears of subsistence allowance paid as a lump sum but only for the period of 52 weeks from the date of receipt of the payment.

Any payment made to a person under regulation 11 of the Social Security (Payments to Reduce Under-occupation) Regulations 2000, but only for a period of 52 weeks from the date of payment.