the claimant shall be treated as possessing capital and income belonging to each such member; and

the income and capital of that member shall be calculated in accordance with the following provisions of this Part in like manner as for the claimant.

by estimating the amount which is likely to be his average weekly income in accordance with this Section and Sections 3 to 5 of this Part and Sections 1 and 3 of Part 7;

by adding to that amount the weekly income calculated under regulation 52 (calculation of tariff income from capital); and

by then deducting any relevant child care charges to which regulation 28 (treatment of child care charges) applies from any earnings which form part of the average weekly income or, in a case where the conditions in paragraph (2) are met, from those earnings plus whichever credit specified in sub-paragraph (b) of that paragraph is appropriate, up to a maximum deduction in respect of the claimant's family of whichever of the sums specified in paragraph (3) applies in his case.

the claimant's earnings which form part of his average weekly income are less than the lower of either his relevant child care charges or whichever of the deductions specified in paragraph (3) otherwise applies in his case; and

that claimant or, if he is a member of a couple either the claimant or his partner, is in receipt of either working tax credit or child tax credit.

where the claimant's family includes only one child in respect of whom relevant child care charges are paid, £175.00 per week;

where the claimant's family includes more than one child in respect of whom relevant child care charges are paid, £300 per week.

is a lone parent and is engaged in remunerative work;

is a member of a couple both of whom are engaged in remunerative work; or

is paid statutory sick pay;

is paid short-term incapacity benefit at the lower rate under sections 30A to 30E of the ActM1;

is paid an employment and support allowance;

is paid income support on the grounds of incapacity for work under regulation 4ZA of, and paragraph 7 or 14 of Schedule 1B to, the Income Support RegulationsM2; or

is credited with earnings on the grounds of incapacity for work F3or limited capability for work under regulation 8B of the Social Security (Credits) Regulations 1975M3.

the first day of the period in respect of which he was first paid statutory sick pay, short-term incapacity benefitF4, an employment and support allowance or income support on the grounds of incapacity for work; or

the first day of the period in respect of which earnings are credited,

in the case of any child of the claimant's family who is not disabled, in respect of the period beginning on that child's date of birth and ending on the day preceding the first Monday in September following that child's fifteenth birthday; or

in the case of any child of the claimant's family who is disabled, in respect of the period beginning on that person's date of birth and ending on the day preceding the first Monday in September following that person's sixteenth birthday.

in respect of the child's compulsory education;

by a claimant to a partner or by a partner to a claimant in respect of any child for whom either or any of them is responsible in accordance with regulation 20 (circumstances in which a person is treated as responsible or not responsible for another); or

in respect of care provided by a relative of a child wholly or mainly in the child's home.

by a child care provider approved in accordance with the Tax Credit (New Category of Child Care Provider) Regulations 1999M4;

by persons registered under Part 10A of the Children Act 1989M5; or

in schools or establishments which are exempted from registration under Part 10A of the Children Act 1989 by virtue of paragraph 1 or 2 of Schedule 9A to that Act; or

by a person prescribed in regulations made pursuant to section 12(4) of the Tax Credits Act; F5or

by a person who is registered under Chapter 2 or 3 of Part 3 of the Childcare Act 2006; or

by any of the schools mentioned in section 34(2) of the Childcare Act 2006 in circumstances where the requirement to register under Chapter 2 of Part 3 of that Act does not apply by virtue of section 34(2) of that Act; or

by any of the schools mentioned in section 53(2) of the Childcare Act 2006 in circumstances where the requirement to register under Chapter 3 of Part 3 of that Act does not apply by virtue of section 53(2) of that Act; or

by any of the establishments mentioned in section 18(5) of the Childcare Act 2006 in circumstances where the care is not included in the meaning of “childcare” for the purposes of Part 1 and Part 3 of that Act by virtue of that subsection; or

by a foster parent under the Fostering Services Regulations 2002, the Fostering Services (Wales) Regulations 2003 or the Fostering of Children (Scotland) Regulations 1996 in relation to a child other than one whom the foster parent is fostering; or

by a domiciliary care worker under the Domiciliary Care Agencies Regulations 2002 or the Domiciliary Care Agencies (Wales) Regulations 2004; or

by a person who is not a relative of the child wholly or mainly in the child’s home.

the claimant's applicable amount would include a disability premium F8... on account of the other member's incapacity but for that other member being treated as capable of work by virtue of a determination made in accordance with regulations made under section 171E of the ActM7;

the claimant's applicable amount would include the support component or the work-related activity component on account of the other member having limited capability for work but for that other member being treated as not having limited capability for work by virtue of a determination made in accordance with the Employment and Support Allowance Regulations;

the claimant (within the meaning of regulation 2) is, or is treated as, incapable of work and has been so incapable, or has been so treated as incapable, of work in accordance with the provisions of, and regulations made under, Part 12A of the Act (incapacity for work) for a continuous period of not less than 196 days; and for this purpose any two or more separate periods separated by a break of not more than 56 days shall be treated as one continuous period;

the claimant (within the meaning of regulation 2(1)) has, or is treated as having, limited capability for work and has had, or been treated as having, limited capability for work in accordance with the Employment and Support Allowance Regulations for a continuous period of not less than 196 days and for this purpose any two or more separate periods separated by a break of not more than 84 days must be treated as one continuous period;

a pension or allowance to which head (ii), (iv), (v) or (vi) of sub-paragraph (d) above refers was payable on account of his incapacity but has ceased to be payable in consequence of his becoming a patient F13, which in this regulation shall mean a person (other than a person who is serving a sentence of imprisonment or detention in a youth custody institution) who is regarded as receiving free in-patient treatment within the meaning of F14regulation 2(4) and (5) of the Social Security (Hospital In-Patients) Regulations 2005;

sub-paragraph (d) or (e) would apply to him if the legislative provisions referred to in those sub-paragraphs were provisions under any corresponding enactment having effect in Northern Ireland; or

he has an invalid carriage or other vehicle provided to him by the Secretary of State under section 5(2)(a) of and Schedule 2 to the National Health Service Act 1977 M8or by Scottish Ministers under section 46 of the National Health Service (Scotland) Act 1978 M9or provided by the F15Department of Health, Social Services and Public Safety in Northern Ireland under Article 30(1) of the Health and Personal Social Services (Northern Ireland) Order 1972.

in respect of whom disability living allowance is payable, or has ceased to be payable solely because he is a patient;

who is registered as blind in a register compiled under section 29 of the National Assistance Act 1948 M10 (welfare services) or, in Scotland, has been certified as blind and in consequence he is registered as blind in a register maintained by or on behalf of a council constituted under section 2 of the Local Government (Scotland) Act 1994M11; or

who ceased to be registered as blind in such a register within the period beginning 28 weeks before the first Monday in September following that person's fifteenth birthday and ending on the day preceding the first Monday in September following that person's sixteenth birthday.

“qualifying support” means income support to which that person is entitled by virtue of paragraph 14B of Schedule 1B to the Income Support RegulationsM14; and

“child care element” of working tax credit means the element of working tax credit prescribed under section 12 of the Tax Credits Act (child care element).

whether or not sub-paragraph (a)(i) or (ii) applies, where a claimant's earnings fluctuate, over such other period preceding the benefit week in which the claim is made or treated as made as may, in any particular case, enable his average weekly earnings to be estimated more accurately.

if he has received any earnings for the period that he has been in that employment and those earnings are likely to represent his average weekly earnings from that employment his average weekly earnings shall be estimated by reference to those earnings;

in any other case, the relevant authority shall require the claimant's employer to furnish an estimate of the claimant's likely weekly earnings over such period as the relevant authority may require and the claimant's average weekly earnings shall be estimated by reference to that estimate.

a daily instalment, the period is 1 day, being the day in respect of which the instalment is paid;

a weekly instalment, the period is 7 days, ending on the day on which the instalment is due to be paid;

a two weekly instalment, the period is 14 days, commencing 6 days before the day on which the instalment is due to be paid;

a four weekly instalment, the period is 28 days, ending on the day on which the instalment is due to be paid.

does not exceed a week, the weekly amount shall be the amount of that payment;

any bonus or commission;

any payment in lieu of remuneration except any periodic sum paid to a claimant on account of the termination of his employment by reason of redundancy;

any payment in lieu of notice or any lump sum payment intended as compensation for the loss of employment but only in so far as it represents loss of income;

any holiday pay except any payable more than 4 weeks after termination or interruption of the employment;

any payment by way of a retainer;

any award of compensation made under section 112(4) or 117(3)(a) of the Employment Rights Act 1996 M15 (remedies and compensation for unfair dismissal);

any payment or remuneration made under section 28, 34, 64, 68 or 70 of the Employment Rights Act 1996 (right to guarantee payments, remuneration on suspension on medical or maternity grounds, complaints to employment tribunals);

any such sum as is referred to in section 112 of the Act (certain sums to be earnings for social security purposes);

any statutory sick pay, statutory maternity pay, statutory paternity pay or statutory adoption pay, or a corresponding payment under any enactment having effect in Northern Ireland;

any remuneration paid by or on behalf of an employer to the claimant who for the time being is on maternity leave, paternity leave or adoption leave or is absent from work because he is ill;

the amount of any payment by way of a non-cash voucher which has been taken into account in the computation of a person's earnings in accordance with Part 5 of Schedule 3 to the Social Security (Contributions) Regulations 2001 M16.

subject to paragraph (3), any payment in kind;

any payment in respect of expenses wholly, exclusively and necessarily incurred in the performance of the duties of the employment;

any occupational pension.

any payment in respect of expenses arising out of the claimant’s participation in a service user group.

one-half of any sum paid by the claimant by way of a contribution towards an occupational pension scheme;

one-half of the amount calculated in accordance with paragraph (5) in respect of any qualifying contribution payable by the claimant; and

where those earnings include a payment which is payable under any enactment having effect in Northern Ireland and which corresponds to statutory sick pay, statutory maternity pay, statutory paternity pay or statutory adoption pay, any amount deducted from those earnings by way of any contributions which are payable under any enactment having effect in Northern Ireland and which correspond to primary Class 1 contributions under the Act.

where the qualifying contribution is payable monthly, by multiplying the amount of the qualifying contribution by 12 and dividing the product by 365;

in any other case, by dividing the amount of the qualifying contribution by the number equal to the number of days in the period to which the qualifying contribution relates.

an amount in respect of income tax equivalent to an amount calculated by applying to those earnings F19... and the basic rate of tax applicable to the assessment period less only the personal relief to which the claimant is entitled under sections 257(1) of the Income and Corporation Taxes Act 1988 M17 (personal allowances) as is appropriate to his circumstances but, if the assessment period is less than a year, the earnings to which the F20basic rate of tax is to be applied and the amount of the personal relief deductible under this sub-paragraph shall be calculated on a pro rata basis;

an amount equivalent to the amount of the primary Class 1 contributions that would be payable by him under the Act in respect of those earnings if such contributions were payable; and

one-half of any sum which would be payable by the claimant by way of a contribution towards an occupational or personal pension scheme, if the earnings so estimated were actual earnings.

royalties or other sums paid as a consideration for the use of, or the right to use, any copyright, design, patent or trade mark; or

in the case of a self-employed earner who is engaged in employment on his own account, the net profit derived from that employment;

subject to paragraphs (5) to (7), any expenses wholly and exclusively incurred in that period for the purposes of that employment;

one-half of the amount calculated in accordance with paragraph (11) in respect of any qualifying premium.

any capital expenditure;

the depreciation of any capital asset;

any sum employed or intended to be employed in the setting up or expansion of the employment;

any loss incurred before the beginning of the assessment period;

the repayment of capital on any loan taken out for the purposes of the employment;

any expenses incurred in providing business entertainment; and

any debts, except bad debts proved to be such, but this sub-paragraph shall not apply to any expenses incurred in the recovery of a debt.

the replacement in the course of business of equipment or machinery; and

the repair of an existing business asset except to the extent that any sum is payable under an insurance policy for its repair.

a deduction shall not be made under paragraph (3)(a) or (4) in respect of any sum unless it has been expended for the purposes of the business;

one-half of the amount calculated in accordance with paragraph (11) in respect of any qualifying premium.

where the qualifying premium is payable monthly, by multiplying the amount of the qualifying premium by 12 and dividing the product by 365;

in any other case, by dividing the amount of the qualifying premium by the number equal to the number of days in the period to which the qualifying premium relates.

the amount of Class 2 contributions payable under section 11(1) or, as the case may be, 11(3) of the Act at the rate applicable to the assessment period except where the claimant's chargeable income is less than the amount specified in section 11(4) of the Act (small earnings exception) for the tax year applicable to the assessment period; but if the assessment period is less than a year, the amount specified for that tax year shall be reduced pro rata; and

the amount of Class 4 contributions (if any) which would be payable under section 15 of the Act (Class 4 contributions recoverable under the Income Tax Acts) at the percentage rate applicable to the assessment period on so much of the chargeable income as exceeds the lower limit but does not exceed the upper limit of profits and gains applicable for the tax year applicable to the assessment period; but if the assessment period is less than a year, those limits shall be reduced pro rata.

except where sub-paragraph (b) applies, the earnings derived from the employment less any expenses deducted under paragraph (3)(a) or, as the case may be, (4) of regulation 38;

in the case of employment as a child minder, one third of the earnings of that employment.

a relevant payment has been made to a person in an academic year; and

that person abandons, or is dismissed from, his course of study before the payment to him of the final instalment of the relevant payment.

any payment to which regulation 35(2) (payments not earnings) applies; or

in the case of a claimant who is receiving support under section 95 or 98 of the Immigration and Asylum Act including support provided by virtue of regulations made under Schedule 9 to that Act, the amount of such support provided in respect of essential living needs of the claimant and his dependants (if any) as is specified in regulations made under paragraph 3 of Schedule 8 to the Immigration and Asylum Act.

a discretionary trust;

a trust derived from a payment made in consequence of a personal injury;

a personal pension schemeF36, occupational pension schemeF37F38... or a payment made by the Board of the Pension Protection Fund where the claimant F39has not attained the qualifying age for state pension credit ;

any sum to which paragraph 45(2)(a) of Schedule 6 (capital to be disregarded) applies which is administered in the way referred to in paragraph 45(1)(a);

any sum to which paragraph 46(a) of Schedule 6 refers;

rehabilitation allowance made under section 2 of the 1973 Act;

child tax credit; or

working tax credit,

any sum to which paragraph (12A) applies;

to a third party in respect of a single claimant or a member of the family (but not a member of the third party's family) shall, where that payment is a payment of an occupational pensionF43, a pension or other periodical payment made under a personal pension scheme or a payment made by the Board of the Pension Protection Fund, be treated as possessed by that single claimant or, as the case may be, by that member;

to a third party in respect of a single claimant or in respect of a member of the family (but not a member of the third party's family) shall, where it is not a payment referred to in sub-paragraph (a), be treated as possessed by that single claimant or by that member to the extent that it is used for the food, household fuel or, subject to paragraph (13), rent or ordinary clothing or footwear, of that single claimant or, as the case may be, of any member of that family or is used for any council tax or water charges for which that claimant or member is liable;

to a single claimant or a member of the family in respect of a third party (but not in respect of another member of that family) shall be treated as possessed by that single claimant or, as the case may be, that member of the family to the extent that it is kept or used by him or used by or on behalf of any member of the family.

under F44or by the Macfarlane Trust, the Macfarlane (Special Payments) Trust, the Macfarlane (Special Payments) (No. 2) Trust, the Fund, the Eileen TrustF45, MFET Limited or the Independent Living F46Fund (2006);

pursuant to section 19(1)(a) of the Coal Industry Act 1994 M21 (concessionary coal);

in a case in which the claimant's weekly amount of eligible rent falls to be calculated in accordance with regulation 80(2)(b) F51or (c) (calculation of weekly amounts), from 1st April in that year;

in any other case, from the first Monday in April in that year,

a claimant performs a service for another person; and

that person makes no payment of earnings or pays less than that paid for a comparable employment in the area,

to a claimant who is engaged by a charitable or voluntary organisation or who is a volunteer if the relevant authority is satisfied in any of those cases that it is reasonable for him to provide those services free of charge; or

to a claimant who is participating in a work placement approved by the Secretary of State (or a person providing services to the Secretary of State) before the placement starts.

an amount in respect of income tax equivalent to an amount calculated by applying to those earnings F54... and the basic rate of tax applicable to the assessment period less only the personal relief to which the claimant is entitled under sections 257(1) of the Income and Corporation Taxes Act 1988 (personal allowances) as is appropriate to his circumstances; but, if the assessment period is less than a year, the earnings to which the F55basic F56rate of tax is to be applied and the amount of the personal relief deductible under this sub-paragraph shall be calculated on a pro rata basis;

an amount equivalent to the amount of the primary Class 1 contributions that would be payable by him under the Act in respect of those earnings if such contributions were payable; and

one-half of any sum payable by the claimant by way of a contribution towards an occupational or personal pension scheme.

a discretionary trust; or

a trust derived from a payment made in consequence of a personal injury; or

any loan which would be obtained only if secured against capital disregarded under Schedule 6; or

a personal pension schemeF64, occupational pension schemeF65F66... or a payment made by the Board of the Pension Protection Fund; or

any sum to which paragraph 45(2)(a) of Schedule 6 (capital to be disregarded) applies which is administered in the way referred to in paragraph 45(1)(a); or

any sum to which paragraph 46(a) of Schedule 6 refers; or

child tax credit; or

working tax credit,

to a third party in respect of a single claimant or a member of the family (but not a member of the third party's family) shall, where that payment is a payment of an occupational pensionF68, a pension or other periodical payment made under a personal pension scheme or a payment made by the Board of the Pension Protection Fund, be treated as possessed by that single claimant or, as the case may be, by that member;

to a third party in respect of a single claimant or in respect of a member of the family (but not a member of the third party's family) shall, where it is not a payment referred to in sub-paragraph (a), be treated as possessed by that single claimant or by that member to the extent that it is used for the food, household fuel or, subject to paragraph (8), rent or ordinary clothing or footwear, of that single claimant or, as the case may be, of any member of that family or is used for any council tax or water charges for which that claimant or member is liable;

to a single claimant or a member of the family in respect of a third party (but not in respect of another member of the family) shall be treated as possessed by that single claimant or, as the case may be, that member of the family to the extent that it is kept or used by him or used by or on behalf of any member of the family.

under F69or by the Macfarlane Trust, the Macfarlane (Special Payments) Trust, the Macfarlane (Special Payments) (No. 2) Trust, the Fund, the Eileen TrustF70, MFET Limited, the Independent Living F71Fund (2006), the Skipton Fund or the London Bombings Relief Charitable Fund;

in the Flexible New Deal specified in regulation 75(1)(a)(v) of those Regulations;

the value of his holding in that company shall, notwithstanding regulation 44 (calculation of capital) be disregarded; and

he shall, subject to paragraph (6), be treated as possessing an amount of capital equal to the value or, as the case may be, his share of the value of the capital of that company and the foregoing provisions of this Section shall apply for the purposes of calculating that amount as if it were actual capital which he does possess.

he is in receipt of housing benefit; and

but for regulation 49(1), he would have received an additional amount of housing benefit in that week.

the additional amount to which sub-paragraph (2)(b) refers;

where the claimant has also claimed council tax benefit, the amount of any council tax benefit or any additional amount of council tax benefit to which he would have been entitled in respect of the benefit week to which paragraph (2) refers but for the application of regulation 39(1) of the Council Tax Benefit Regulations 2006 (notional capital);

where the claimant has also claimed income support, the amount of income support to which he would have been entitled in respect of the benefit week to which paragraph (2) refers but for the application of regulation 51(1) of the Income Support Regulations M24 (notional capital); F76...

where the claimant has also claimed a jobseeker's allowance, the amount of an income-based jobseeker's allowance to which he would have been entitled in respect of the benefit week to which paragraph (2) refers but for the application of regulation 113 of the Jobseeker's Allowance Regulations (notional capital); F77and

where the claimant has also claimed an employment and support allowance, the amount of an income-related employment and support allowance to which he would have been entitled in respect of the benefit week to which paragraph (2) refers but for the application of regulation 115 of the Employment and Support Allowance Regulations (notional capital).

the amount of housing benefit to which the claimant would have been entitled in the relevant week but for regulation 49(1) and, for the purposes of this sub-paragraph, if the relevant week is a week to which F78regulation 80(3)(a) refers (calculation of weekly amounts), that amount shall be determined by dividing the amount of housing benefit to which he would have been so entitled by the number of days in that week for which he was liable to make payments in respect of the dwelling he occupies as his home and multiplying the quotient so obtained by 7;

if the claimant would, but for regulation 51(1) of the Income Support Regulations, have been entitled to income support in respect of the benefit week, within the meaning of regulation 2(1) of those Regulations (interpretation), which includes the last day of the relevant week, the amount to which he would have been entitled and, for the purposes of this sub-paragraph, if the amount is in respect of a part-week, that amount shall be determined by dividing the amount of the income support to which he would have been so entitled by the number equal to the number of days in the part-week and multiplying the quotient so obtained by 7;

if the claimant would, but for regulation 113 of the Jobseeker's Allowance Regulations, have been entitled to an income-based jobseeker's allowance in respect of the benefit week, within the meaning of regulation 1(3) of those Regulations (interpretation), which includes the last day of the relevant week, the amount to which he would have been entitled and, for the purposes of this sub-paragraph, if the amount is in respect of a part-week, that amount shall be determined by dividing the amount of the income-based jobseeker's allowance to which he would have been so entitled by the number equal to the number of days in the part-week and multiplying the quotient so obtained by 7.

if the claimant would, but for regulation 115 of the Employment and Support Allowance Regulations, have been entitled to an income-related employment and support allowance in respect of the benefit week, within the meaning of regulation 2(1) of those Regulations (interpretation), which includes the last day of the relevant week, the amount to which he would have been entitled and, for the purposes of this sub-paragraph, if the amount is in respect of a part-week, that amount must be determined by dividing the amount of the income-related employment and support allowance to which he would have been so entitled by the number equal to the number of days in that part-week and multiplying the quotient so obtained by 7.

sub-paragraphs (a) to (d) of paragraph (4) shall apply as if for the words “relevant week” there were substituted the words “relevant subsequent week”; and

subject to paragraph (7), the amount as re-determined shall have effect from the first week following the relevant subsequent week in question.

the claimant would have been entitled to housing benefit but for regulation 49(1).

“part-week” in paragraph (4)(b) means a period of less than a week for which council tax benefit is allowed;

“relevant subsequent week” means the benefit week which includes the day on which the further claim or, if more than one further claim has been made, the last such claim was made.

occupies residential accommodation as his home; or

occupying residential accommodation as his home; or

a person to whom regulation 9(1A) as inserted by paragraph 9(3)(a) of Schedule 3 to the Consequential Provisions Regulations, applies; or

a person to whom regulation 9(6) as inserted by paragraph 9(5)(a) of Schedule 3 to the Consequential Provisions Regulations, applies; or

a person to whom regulation 9(6) as inserted by paragraph 9(7)(a) of Schedule 3 to the Consequential Provisions Regulations, applies,

under sections 21 to 24 of the National Assistance Act 1948 M26 (provision of accommodation) or under section 59 of the Social Work (Scotland) Act 1968 M27 (provision of residential and other establishments) where board is not available to the claimant and the home in which the accommodation is provided is either owned or managed or owned and managed by a local authority;

which is managed or provided by a body incorporated by Royal Charter or constituted by Act of Parliament (other than a social services authority) and provides both board and personal care for the claimant; and in this sub-paragraph, “personal care” means care which includes assistance with bodily functions where such assistance is required;

which is an Abbeyfield Home,