PART 10INCOME AND CAPITAL

CHAPTER 4Self-employed earners

Earnings of self-employed earners97

1

Subject to paragraph (2), “earnings”, in the case of employment as a self-employed earner, means the gross receipts of the employment and include any allowance paid under section 2 of the Employment and Training Act 1973 F1 or section 2 of the Enterprise and New Towns (Scotland) Act 1990 F2 to the claimant for the purpose of assisting the claimant in carrying on the claimant's business.

2

“Earnings” do not include—

a

where a claimant is involved in providing board and lodging accommodation for which a charge is payable, any payment by way of such a charge;

b

any payment to which paragraph F328, 29 or 29A of Schedule 8 refers (payments in respect of a person accommodated with the claimant under an arrangement made by a local authority or voluntary organisationF4, payments made to the claimant by a health authority, local authority or voluntary organisation in respect of persons temporarily in the claimant's care) F5and any payments made to a claimant under section 73(1)(b) of the Children and Young People (Scotland) Act 2014 (kinship care assistance);

F6ba

any payment made in accordance with section 26A of the Children (Scotland) Act 1995 (duty to provide continuing care)—

i

to a claimant; or

ii

where paragraph (3) applies, to another person (“A”) which A passes on to the claimant;

c

any sports award.

F73

This paragraph applies only where A—

a

was formerly in the claimant’s care;

b

is aged 16 or over; and

c

continues to live with the claimant.