SCHEDULE 4Sums to be disregarded in the calculation of earnings

17

C1C3C5C7C9C11C13C151

In a case where the claimant is a person who satisfies at least one of the conditions set out in sub-paragraph (2), and his net earnings equal or exceed the total of the amounts set out in sub-paragraph (3), the amount of his earnings that falls to be disregarded under F2paragraphs 3 to 10A of this Schedule shall be increased by F3F8£17.10F8£37.10.

2

The conditions of this sub-paragraph are that—

a

the claimant, or if he is a member of a couple, either the claimant or his partner, is a person to whom regulation 20(1)(c) of the Working Tax Credit Regulations applies; or

b

the claimant—

i

is, or if he is a member of a couple, at least one member of that couple is aged at least 25 and is engaged in remunerative work for on average not less than 30 hours per week; or

ii

is a member of a couple and—

aa

at least one member of that couple, is engaged in remunerative work for on average not less than 16 hours per week; and

bb

F6his applicable amount includes a family premium under paragraph 3 of Schedule 3; or

F6his family includes at least one child or young person;

iii

is a lone parent who is engaged in remunerative work for on average not less than 16 hours per week; or

F7iv

not being a member of a couple, is engaged in remunerative work for on average not less than 16 hours per week and—

aa

the claimant’s applicable amount includes a disability premium under paragraph 12, or the support component under paragraph 24, of Schedule 3; or

bb

the claimant is a member of the work-related activity group; or

F7v

is a member of a couple and at least one member of that couple is engaged in remunerative work for on average not less than 16 hours per week and that member of the couple—

aa

satisfies the qualifying conditions for the disability premium under paragraph 12 or the support component under paragraph 24 of Schedule 3; or

bb

is a member of the work-related activity group; or

c

the claimant is, or, if he has a partner, one of them is, a person to whom regulation 18(3) of the Working Tax Credit Regulations (eligibility for 50 plus element) applies, or would apply if an application for working tax credit were to be made in his case.

3

The following are the amounts referred to in sub-paragraph (1)—

a

the amount to be disregarded from the claimant's earnings under F5paragraphs 3 to 10A of this Schedule;

b

the amount of child care charges calculated as deductible under F1regulation 27(1)(c); and

4

The provisions of regulation 6 shall apply in determining whether or not a person works for on average not less than 30 hours per week, but as if the reference to 16 hours in paragraph (1) of that regulation were a reference to 30 hours.