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.

if the claimant is on housing benefit or has claimed housing benefit, within the two working days following the day the calculation or estimate was determined, or as soon as reasonably practicable thereafter; or

if sub-paragraph (a) does not apply, within the two working days following the day he receives information from the relevant authority that the claimant or his partner has claimed housing benefit, or as soon as reasonably practicable thereafter.

the amount of the savings credit payable;

in respect of any dependent children of the claimant, childcare charges taken into account under regulation 30(1)(c) (calculation of income on a weekly basis);

any amount to be disregarded by virtue of paragraph 9(1) of Schedule 4;

the income and capital of any partner of the claimant who is treated as a member of the claimant's household under regulation 21 (circumstances in which a person is to be treated as being or not being a member of the household) to the extent that it is not taken into account in determining the net income of the person claiming state pension credit;

regulation 24 (circumstances in which income of a non-dependent is to be treated as claimant's), if the relevant authority determines that this provision applies in the claimant's case;

any modification under section 134(8) of the Administration Act (modifications by resolution of an authority) which is applicable in the claimant's case.

the Secretary of State notifies the relevant authority that the claimant's capital has been determined as being £16,000 or less;

subsequent to that determination the claimant's capital rises to more than £16,000; and

the increase occurs whilst there is in force an assessed income period within the meaning of sections 6 and 9 of the State Pension Credit Act.

earnings;

working tax credit F1;

retirement pension income within the meaning of the State Pension Credit Act F2;

income from annuity contracts (other than retirement pension income);

a war disablement pension or war widow's or widower's pension;

a foreign war disablement pension or war widow's or widower's pension;

a guaranteed income payment;

a payment made under article 21(1)(c) of the Armed Forces and Reserve Forces (Compensation Scheme) Order 2005 F3, in any case where article 23(2)(c) applies;

income from capital, other than capital disregarded under Part 1 of Schedule 6;

all foreign social security benefits which are similar to the social security benefits prescribed above;

a pension paid to victims of National Socialist persecution under any special provision made by the law of the Federal Republic of Germany, or any part of it, or of the Republic of Austria;

payments under a scheme made under the Pneumoconiosis etc. (Worker's Compensation) Act 1979 F8;

payments due from any person in respect of board and lodging accommodation provided by the claimant;

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

any payment made to the claimant in respect of any book registered under the Public Lending Right Scheme 1982 F9;

any payment, other than a payment ordered by a court or made in settlement of a claim, made by or on behalf of a former employer of a person on account of the early retirement of that person on grounds of ill-health or disability;

any sum payable by way of pension out of money provided under the Civil List Act 1837 F10, the Civil List Act 1937 F11, the Civil List Act 1952 F12, the Civil List Act 1972 F13 or the Civil List Act 1975 F14;

any income in lieu of that specified in sub-paragraphs (a) to (r);

any payment made at regular intervals under an equity release scheme.

PPF periodic payments within the meaning of section 17(1) of the State Pension Credit Act.

in the case of a claimant residing permanently in accommodation to which paragraph (6) applies, of £1 for each £500 in excess of £10,000 and £1 for any excess which is not a complete £500;

in any other case, of £1 for each £500 in excess of £6,000 and £1 for any excess which is not a complete £500.

the Social Security (Overlapping Benefits) Regulations 1979 F15;

the Social Security (Hospital In-Patients) Regulations 1975 F16;

section 30DD or section 30E of the Act F17 (reductions in incapacity benefit in respect of pensions and councillor's allowances).

section 3 of the Welfare Reform Act (deductions from contributory employment and support allowance in respect of pensions and councillor’s allowances).

in a care home;

in an Abbeyfield Home;

under section 3 of, and Part 2 of the Schedule to, the Polish Resettlement Act 1947 F19 (provision of accommodation) where the claimant requires personal care;

in an independent hospital.

except where sub-paragraph (b) applies, notwithstanding that he is absent from it for a period not exceeding 52 weeks;

made between a person (“the lender”) and the claimant;

by means of which a sum of money is advanced by the lender to the claimant by way of payments at regular intervals; and

which is secured on a dwelling in which the claimant owns an estate or interest and which he occupies as his home.

by calculating or estimating the amount which is likely to be his average weekly income in accordance with this Part;

by adding to that amount the weekly income calculated under regulation 29(2);

by then deducting any relevant child care charges to which regulation 31 (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 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 Act F20;

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 Regulations F21; or

is credited with earnings on the grounds of incapacity for work F79or limited capability for work under regulation 8B of the Social Security (Credits) Regulations 1975 F22.

the first day of the period in respect of which he was first paid statutory sick pay, short-term incapacity benefit F80, 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 by an organisation accredited by the Secretary of State under the scheme established by the Tax Credit (New Category of Child Care Provider) Regulations 1999 F23;

by persons registered under Part 10A of the Children Act 1989 F24;

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 F25;

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

he is aged not less than 80;

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 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 within the meaning of regulation 22(5) (applicable amounts);

F76sub-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 F30 or by Scottish Ministers under section 46 of the National Health Service (Scotland) Act 1978 F31 or provided by the Department of Health and Social Services for Northern Ireland under Article 30(1) of the Health and Personal Social Services (Northern Ireland) Order 1972 F32.

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 F33 (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 1994 F34; 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.

in the week before the period of maternity leave, paternity leave or adoption leave began he was in remunerative work;

the claimant is incurring relevant child care charges within the meaning of paragraph (5); and

he is entitled to statutory maternity pay under section 164 of the Act, statutory paternity pay by virtue of section 171ZA or 171ZB of the Act F35, statutory adoption pay by virtue of section 171ZL of the Act F36 or maternity allowance under section 35 of the Act.

the date that leave ends;

if no child care element of working tax credit is in payment on the date that entitlement to maternity allowance, statutory maternity pay, statutory paternity pay or statutory adoption pay ends, the date that entitlement ends; or

if a child care element of working tax credit is in payment on the date that entitlement to maternity allowance, statutory maternity pay, statutory paternity pay or statutory adoption pay ends, the date that entitlement to that award of the child care element of working tax credit ends,

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 whole of that payment shall be included in the claimant's weekly income;

the claimant's regular pattern of work is such that he does not work the same hours every week; or

the amount of the claimant's income fluctuates and has changed more than once,

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

any payment made to the claimant in respect of any book registered under the Public Lending Right Scheme 1982 F39; and

any payment which is made on an occasional basis.

the claimant's earnings; and

any amount to which paragraph (5) applies if the claimant or his partner is the first owner of the copyright, patent or trade mark, or the author of the book registered under the Public Lending Right Scheme 1982.

the capital specified in Part 1 shall be disregarded for the purpose of determining a claimant's income; and

the capital specified in Part 2 shall be disregarded for the purpose of determining a claimant's income under regulation 29(2) (weekly income from capital).

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;

any holiday pay;

any payment by way of a retainer;

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 F40;

statutory sick pay and statutory maternity pay payable by the employer under the Act;

statutory paternity pay payable under Part 12ZA of the Act F41;

statutory adoption pay payable under Part 12ZB of the Act F42;

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 lump sum payment made under the Iron and Steel Re-adaptation Benefits Scheme F43;

any payment of compensation made pursuant to an award by an employment tribunal F44 established under the Employment Tribunals Act 1996 F45 in respect of unfair dismissal or unlawful discrimination.

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 (4) 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 the F72starting rate or, as the case may be, the F72starting rate and the basic rate of tax applicable to the assessment period less only the personal relief to which the claimant is entitled under section 257(1) of the Income and Corporation Taxes Act 1988 F46 (personal allowances) as is appropriate to his circumstances but, if the assessment period is less than a year, the earnings to which the F72starting 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.

over a period of one year; or

where the claimant has recently become engaged in that employment or there has been a change which is likely to affect the normal pattern of business, over such other period (“computation period”) as may, in the particular case, enable the weekly amount of his earnings to be determined more accurately.

where a claimant occupies a dwelling as his home and he provides in that dwelling board and lodging accommodation for which payment is made, those payments;

any payment made by a voluntary organisation in accordance with section 59(1)(a) of the Children Act 1989 (provision of accommodation by voluntary organisations);

any sports award.

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 (4) 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 (10) 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; and

any expenses incurred in providing business entertainment.

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 (2)(a) or (3) 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 (10) 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 (2)(a) or, as the case may be, (3) of regulation 39;

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

income from an occupational pension scheme which the claimant elected to defer.

a Category A or Category B retirement pension payable under sections 43 to 55 of the Act;

a shared additional pension payable under section 55A of the Act F54; and

graduated retirement benefit payable under sections 36 or 37 of the National Insurance Act 1965 F55.

in the case of a Category A or Category B pension, in the circumstances specified in section 55(3) of the Act;

in the case of a shared additional pension, in the circumstances specified in section 55C(3) of the Act;

in the case of graduated retirement benefit, in the circumstances specified in section 36(4) and (4A) of the National Insurance Act 1965 F56.

is entitled to money purchase benefits under an occupational pension scheme or a personal pension scheme;

fails to purchase an annuity with the funds available in that scheme; and

in a case in which the claimant's weekly amount of eligible rent falls to be calculated in accordance with regulation 61(2)(b) F61or (c) (calculation of weekly amounts), from 1st April in that year;

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

determine the income and capital of that claimant in accordance with regulation 27(1) (calculation of claimant's income in savings credit only cases) where the calculation or estimate of that income and capital is altered with effect from a date on or after 1st April in any year but not more than 14 days thereafter; and

treat that claimant as possessing such income and capital at the altered rate by reference to the period referred to in paragraph (9)(a) or (b), as the case may be.

his rights to benefits under a registered pension scheme are extinguished and in consequence of this he receives a payment from the scheme, and

that payment is a trivial commutation lump sum within the meaning given by paragraph 7 of Schedule 29 to the Finance Act 2004.

a bankruptcy order has been made in respect of the person in respect of whom the payment has been made or, in Scotland, the estate of that person is subject to sequestration or a judicial factor has been appointed on that person's estate under section 41 of the Solicitors (Scotland) Act 1980 F58;

the payment is made to the trustee in bankruptcy or any other person acting on behalf of the creditors; and

the person referred to in sub-paragraph (a) and his partner does not possess, or is not treated as possessing, any other income apart from that payment.

child tax credit;

working tax credit;

state pension credit,

reducing or paying a debt owed by the claimant; or

purchasing goods or services if the expenditure was reasonable in the circumstances of the claimant's case,

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

he shall, subject to paragraph (4), 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 Part 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 47(1), he would have received an additional amount of housing benefit in that week.

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

where the claimant has also claimed state pension credit, the amount of any state pension credit or any additional amount of state pension credit to which he would have been entitled in respect of the benefit week to which paragraph (2) refers but for the application of regulation 21(1) of the State Pension Credit Regulations 2002 F59 (notional capital);

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 or regulation 37(1) (notional capital)of the Council Tax Benefit (Persons who have obtained the qualifying age for state pensions credit) Regulations 2006;

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 F60 (notional capital)F84; F88and

the amount of housing benefit to which the claimant would have been entitled in the relevant week but for regulation 47(1) and, for the purposes of this sub-paragraph, if the relevant week is a week to which F75regulation 61(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 21 of the State Pension Credit Regulations 2002, have been entitled to state pension credit in respect of the benefit week, within the meaning of regulation 1(2) 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 state pension credit 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.

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 redetermined 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 47(1) of these Regulations or regulation 49(1) of the Housing Benefit Regulations 2006.

“part-week” in paragraph (4)(c) 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.