PART IIIPAYMENTS FOR FUNERAL EXPENSES

Deductions from an award of a funeral payment

10.—(1) There shall be deducted from the amount of any award of funeral payment which would otherwise be payable—

(a)[F1subject to paragraph (1A)] the amount of any assets of the deceased which are available to the responsible person (on application or otherwise) or any other member of his family without probate or letters of administration, or (in Scotland) confirmation, having been granted;

(b)the amount of any lump sum due to the responsible person or any other member of his family on the death of the deceased by virtue of any insurance policy, occupational pension scheme or burial club, or any analogous arrangement;

(c)the amount of any contribution towards funeral expenses which has been received by the responsible person or any other member of his family from a charity or a relative of his or of the deceased;

(d)the amount of any funeral grant, made out of public funds, in respect of the death of a person who was entitled to a war disablement pension;

(e)in relation to a pre-paid funeral plan or any analogous arrangement—

(i)where the plan or arrangement had not been paid for in full prior to the death of the deceased, the amount of any sum payable under that plan or arrangement in order to meet the deceased's funeral expenses;

(ii)where the plan or arrangement had been paid for in full prior to the death of the deceased, the amount of any allowance paid under that plan or arrangement in respect of funeral expenses.

[F2(1A) For the purposes of regulation 10(1)(a), arrears of the following benefits payable to the deceased as at the date of death are excluded from the assets of the deceased—

(a)attendance allowance under Part 3 of the Act;

[F3(b)bereavement support payment under section 30 of the Pensions Act 2014;]

(c)carer’s allowance under Part 3 of the Act;

(d)child benefit under Part 9 of the Act;

(e)child tax credit under section 8 of the Tax Credits Act 2002;

(f)council tax benefit under Part 7 of the Act;

(g)disability living allowance under Part 3 of the Act;

(h)employment and support allowance under—

(i) Part 1 of the 2007 Act as amended by Schedule 3, and Part 1 of Schedule 14, to the 2012 Act (to remove references to an income-related allowance); or

(ii) Part 1 of the 2007 Act as it has effect apart from the amendments made by Schedule 3, and Part 1 of Schedule 14, to the 2012 Act ;

(i)exceptionally severe disablement allowance under Part 5 of the Act;

(j)guardian’s allowance under Part 3 of the Act;

(k)housing benefit under Part 7 of the Act;

(l)incapacity benefit under Part 2 of the Act;

(m)income support under Part 7 of the Act;

(n)industrial death benefit under Part 5 of the Act;

(o)industrial injuries disablement benefit under Part 5 of the Act;

(p)jobseeker’s allowance under—

(i) the 1995 Act as amended by Part 1 of Schedule 14 to the 2012 Act (to remove references to an income-based allowance); or

(ii) the 1995 Act as it has effect apart from the amendments made by Part 1 of Schedule 14 to the 2012 Act ;

(q)maternity allowance under Part 2 of the Act;

(r) personal independence payment under Part 4 of the 2012 Act ;

(s)reduced earnings allowance under Part 5 of the Act;

(t)severe disablement allowance under Part 3 of the Act;

(u)state pension credit under section 1 of the State Pension Credit Act 2002;

(v)state retirement pension under Parts 2 or 3 of the Act;

[F4(va)a state pension under Part 1 of the Pensions Act 2014;]

(w) universal credit under Part 1 of the 2012 Act ;

(x)war disablement pension under an instrument specified in section 639(2) of the Income Tax (Earnings and Pensions) Act 2003 in respect of the death or disablement of any person;

(y)war widow’s pension under an instrument specified in section 639(2) of the Income Tax (Earnings and Pensions) Act 2003 in respect of the death or disablement of any person;

(z)war widower’s pension under an instrument specified in section 639(2) of the Income Tax (Earnings and Pensions) Act 2003 in respect of the death or disablement of any person;

(aa)widowed mother’s allowance under Part 2 of the Act;

(bb)widowed parent’s allowance under Part 2 of the Act;

(cc)widow’s pension under Part 2 of the Act;

(dd)winter fuel payment under Part 8 of the Act;

(ee)working tax credit under section 10 of the Tax Credits Act 2002.

[F5(ff)armed forces independence payment under the Armed Forces and Reserve Forces (Compensation Scheme) Order 2011.]]

(2) The amount of any payment made under [F6or by] —

(a)the Macfarlane Trust,

(b)the Macfarlane (Special Payments) Trust,

(c) the Macfarlane (Special Payments) ( No. 2) Trust,

(d)the Fund,

(e)the Eileen Trust,

(f) the Skipton Fund, F7 ...

(g)a trust established out of funds provided by the Secretary of State in respect of persons who suffered, or who are suffering, from variant Creutzfeldt-Jakob disease for the benefit of persons eligible for payments in accordance with its provisions,

[F8(h)the London Bombings Relief Charitable Fund,]

F9[F10 ...

(i)MFET Limited,][F9 or

(j)the Caxton Foundation,]

shall be disregarded from any deduction made under this regulation.

(3)  In paragraph (2), “the Macfarlane Trust”, “the Macfarlane (Special Payments) Trust”, “the Macfarlane (Special Payments) ( No. 2) Trust”, “ the Fund ”, “ the Eileen Trust[F11, MFET Limited] ” and “ [F12the Skipton Fund” and [F13, “the London Bombings Relief Charitable Fund” and “the Caxton Foundation”]] shall have the same meaning as in regulation 2(1) of the Income Support Regulations.

Textual Amendments

F3Reg. 10(1A)(b) substituted (6.4.2017 coming into force in accordance with art. 1-3) by The Pensions Act 2014 (Consequential, Supplementary and Incidental Amendments) Order 2017 (S.I. 2017/422), arts. 1(2), 24

F4Reg. 10(1A)(va) inserted (6.4.2016 coming into force in accordance with art. 1(2)(b)) by The Pensions Act 2014 (Consequential, Supplementary and Incidental Amendments) Order 2015 (S.I. 2015/1985), arts. 1(2)(b), 27

F7 Word in reg. 10(2)(f) omitted (12.12.2005) by virtue of Income-related Benefits (Amendment) (No.2) Regulations 2005 (S.I. 2005/3391) , regs. 1 , 8(2)(a)(i)

F9reg. 10(2)(j) and word inserted and word in reg. 10(2)(h) omitted (31.10.2011) by virtue of The Social Security (Miscellaneous Amendments) (No. 3) Regulations 2011 (S.I. 2011/2425) , regs. 1(2) , 18(a)