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.