SCHEDULE 4Sums disregarded from claimant's earnings

9

C11

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 this Schedule shall be increased by F2F5£17.10F5£37.10.

2

The conditions of this sub-paragraph are that—

a

the claimant, or if he has a partner, 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 any partner of his is, aged at least 25 and is engaged in remunerative work for on average not less than 30 hours per week; or

ii

if he is a member of a couple—

aa

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

F4bb

his 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

iv

is, or if he has a partner, one of them is, engaged in remunerative work for on average not less than 16 hours per week, and paragraph 5(1) above is satisfied in respect of that person; 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 F1 (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

any amount disregarded under this Schedule;

b

the amount of child care charges calculated as deductible under regulation 31(1)(c) (treatment of child care charges); and

C2c

F3F6£17.10F6£37.10.

4

The provisions of regulation 6 (remunerative work) 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 was a reference to 30 hours.