11.—(1) The Director must calculate an individual’s disposable annual income in accordance with paragraphs (2) and (3).
(2) The Director must deduct the following amounts from the individual’s gross annual income—
(a)any income with which the individual is restrained from dealing by order of the High Court or Crown Court;
(b)any amounts due under a contribution order in other criminal proceedings; and
(c)the amounts listed in paragraph (3) if they are paid or payable by the individual during the period of calculation.
(3) The Director must deduct—
(a)any income tax;
(b)any estimated contributions under Part 1 of the Social Security Contributions and Benefits Act 1992 or the Social Security Contributions and Benefits (Northern Ireland) Act 1992;
(c)any council tax;
(d)either—
(i)any annual rent or annual payment (whether of interest or capital) in respect of a mortgage debt or hereditable security in respect of the individual’s only or main dwelling, less any housing benefit paid under section 130 of the Social Security Contributions and Benefits Act 1992 or section 129 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992; or
(ii)the annual cost of the individual’s living accommodation;
(e)any child care costs;
(f)the amount, where reasonable, of any maintenance payments;
(g)an amount representing cost of living expenses, being either—
(i)£5,676; or
(ii)where the individual has a partner or a child living in the individual’s household, the amount calculated in accordance with the Schedule to these Regulations;
(4) For the purpose of paragraph (3)(d)(i), where an individual resides in more than one dwelling, the Director must decide which dwelling is the main dwelling.
(5) In this regulation—
“child care costs” means the costs of care, other than excluded costs, provided by one or more of the following—
a school on school premises, out of school hours;
a local authority, out of school hours—
for a child who is not disabled, in respect of the period beginning on the child’s eighth birthday and ending on the day preceding the first Monday in September following the child’s 15th birthday;
for a child who is disabled, in respect of the period beginning on the child’s eighth birthday and ending on the day preceding the first Monday in September following the child’s 16th birthday;
a child care provider approved in accordance with the Tax Credit (New Category of Care Provider) Regulations 1999(1);
persons registered under Part 3 of the Childcare Act 2006(2) or Part 2 of the Children and Families (Wales) Measure 2010(3);
persons referred to in article 11, 12 or 14 of the Child Minding and Day Care Exceptions (Wales) Order 2010(4), working in schools or establishments referred to in those articles;
persons prescribed in regulations made pursuant to section 12(4) of the Tax Credits Act 2002(5);
“excluded costs” means costs paid—
in respect of the child’s compulsory education;
by the individual to the individual’s partner (or vice versa) in respect of any child for whom either (or both) of them is or are responsible in accordance with regulation 20 of the Housing Benefit Regulations 2006(6); or
in respect of care provided by a relative of the child wholly or mainly in the child’s home;
“maintenance payment” means a payment by an individual for the maintenance of—
a former partner;
a child; or
a relative,
who is not a member of the individual’s household; and
“relative” means, whether of full blood or half blood, or by marriage or civil partnership, a parent, grandparent, grandchild, brother, sister, aunt, uncle, nephew, niece or first cousin.
S.I. 1999/3110, to which there are amendments not relevant to these Regulations.
2010 nawm 1 (W.233).
S.I. 2006/213, to which there are amendments not relevant to these Regulations.