Amendment of the Tax Credits (Definition and Calculation of income) Regulations 20023

1

The Tax Credits (Definition and Calculation of Income) Regulations 20028 are amended as follows.

2

In regulation 19 (general disregards in the calculation of income) in Table 6 (sums disregarded in the calculation of income) after item 42, insert—

43

Any payment made in accordance with the terms of the Homes for Ukraine Scheme to a person who has been approved under that scheme to provide accommodation to persons who are eligible under that scheme.

In this item, “Homes for Ukraine Scheme” means the scheme established by the Department for Levelling Up, Housing and Communities on 18th March 20229.