The Income Support (General) Regulations 1987

• (aa) in respect of an academic year of a course which starts other than on 1st September, a loan which is payable in respect of that academic year shall be apportioned equally between the weeks in the period beginning with the benefit week, the first day of which coincides with, or immediately follows, the first day of that academic year and ending with the benefit week, the last day of which coincides with, or immediately precedes, the last day of that academic year but excluding any benefit weeks falling entirely within the quarter during which, in the opinion of the Secretary of State, the longest of any vacation is taken and for the purposes of this sub-paragraph, “quarter” shall have the same meaning as for the purposes of the Education (Student Support) Regulations 2001;

• (b) in respect of the final academic year of a course (not being a course of a single year’s duration), a loan which is payable in respect of that final academic year shall be apportioned equally between the weeks in the period beginning with...—

• (i) except in a case where (ii) below applies, the benefit week, the first day of which coincides with, or immediately follows, the first day of that academic year;

• (ii) where the final academic year starts on 1st September, the benefit week, the first day of which coincides with, or immediately follows, the earlier of 1st September or the first day of the autumn term;

and ending with the benefit week, the last day of which coincides with, or immediately precedes, the last day of the course;

• (c) in any other case, the loan shall be apportioned equally between the weeks in the period beginning with the earlier of—

• (i) the first day of the first benefit week in September; or

• (ii) the benefit week, the first day of which coincides with, or immediately follows, the first day of the autumn term,

and ending with the benefit week, the last day of which coincides with, or immediately precedes, the last day of June,

and, in all cases, from the weekly amount so apportioned there shall be disregarded £10.

• (3) A student shall be treated as possessing a student loan or a postgraduate ... loan in respect of an academic year where—

• (a) a student loan or a postgraduate ... loan has been made to him in respect of that year; or

• (b) he could acquire a student loan or a postgraduate ... loan in respect of that year by taking reasonable steps to do so.

• (4) Where a student is treated as possessing a student loan under paragraph (3), the amount of the student loan to be taken into account as income shall be, subject to paragraph (5)—

• (a) in the case of a student to whom a student loan is made in respect of an academic year, a sum equal to the maximum student loan he is able to acquire in respect of that year by taking reasonable steps to do so and either—

• (i) in the case of a student other than one to whom head (ii) refers, any contribution whether or not it has been paid to him; or

• (ii) in the case of a student to whom paragraph 1, 2, ... 11 , ... or 15A of Schedule 1B applies (lone parent, disabled student or persons in education, any contribution which has actually been paid to him;

• (b) in the case of a student to whom a student loan is not made in respect of an academic year, the maximum student loan that would be made to the student if—

• (i) he took all reasonable steps to obtain the maximum student loan he is able to acquire in respect of that year; and

• (ii) no deduction in that loan was made by virtue of the application of a means test.

• (4A) Where a student is treated as possessing a postgraduate ... loan under paragraph (3) in respect of an academic year, the amount of that loan to be taken into account as income shall be, subject to paragraph (5), a sum equal to 30 per cent. of the maximum postgraduate ... loan the student is able to acquire in respect of that academic year by taking reasonable steps to do so.

• (5) There shall be deducted from the amount of income taken into account under paragraph (4) or (4A) —

• (a) the sum of £303 per academic year in respect of travel costs; and

• (b) the sum of £390 per academic year towards the costs of books and equipment,

whether or not any such costs are incurred.

Disregard of contribution

Income treated as capital

Disregard of changes occurring during summer vacation

7A

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

7B

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Diminishing notional capital rule

51A

• (1) Where a claimant is treated as possessing capital under regulation 51(1) (notional capital), the amount which he is treated as possessing–

• (a) in the case of a week that is subsequent to–

• (i) the relevant week in respect of which the conditions set out in paragraph (2) are satisfied, or

• (ii) a week which follows that relevant week and which satisfies those conditions,

shall be reduced by an amount determined under paragraph (2);

• (b) in the case of a week in respect of which paragraph (1)(a) does not apply but where–

• (i) that week is a week subsequent to the relevant week, and

• (ii) that relevant week is a week in which the condition in paragraph (3) is satisfied,

shall be reduced by the amount determined under paragraph (3).

• (2) This paragraph applies to a benefit week or part week where the claimant satisfies the conditions that–

• (a) he is in receipt of income support; and

• (b) but for regulation 51(1), he would have received an additional amount of income support in that benefit week or, as the case may be, that part week;

and in such a case, the amount of the reduction for the purposes of paragraph (1)(a) shall be equal to that additional amount.

• (3) Subject to paragraph (4), for the purposes of paragraph (1)(b) the condition is that the claimant would have been entitled to income support in the relevant week, but for regulation 51(1), and in such a case the amount of the reduction shall be equal to the aggregate of–

• (a) the amount of income support to which the claimant would have been entitled in the relevant week but for regulation 51(1); and for the purposes of this sub-paragraph if the relevant week is a part-week that amount shall be determined by dividing the amount of income support to which he would have been so entitled by the number equal to the number of days in the part-week and multiplying the quotient by 7;

• (b) the amount of housing benefit (if any) equal to the difference between his maximum housing benefit and the amount (if any) of housing benefit which he is awarded in respect of the benefit week, within the meaning of regulation 2(1) of the Housing Benefit Regulations 2006 (interpretation), which includes the last day of the relevant week;

• (c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (d) the amount of council tax benefit (if any) equal to the difference between his maximum council tax benefit and the amount (if any) of council tax benefit which he is awarded in respect of the benefit week which includes the last day of the relevant week, and for this purpose “benefit week” means a period of 7 consecutive days beginning on a Monday and ending on a Sunday.

• (4) The amount determined under paragraph (3) shall be re-determined under that paragraph if the claimant makes a further claim for income support and the conditions in paragraph (5) are satisfied, and in such a case–

• (a) sub-paragraphs (a) to (d) of paragraph (3) shall apply as if for the words “relevant week” there were substituted the words “relevant subsequent week”; and

• (b) subject to paragraph (6), the amount as re-determined shall have effect from the first week following the relevant subsequent week in question.

• (5) The conditions are that–

• (a) a further claim is made 26 or more weeks after–

• (i) the date on which the claimant made a claim for income support in respect of which he was first treated as possessing the capital in question under regulation 51(1); or

• (ii) in a case where there has been at least one re-determination in accordance with paragraph (4), the date on which he last made a claim for income support which resulted in the weekly amount being re-determined; or

• (iii) the date on which he last ceased to be in receipt of income support; whichever last occurred; and

• (b) the claimant would have been entitled to income support but for regulation 51(1).

• (6) The amount as re-determined pursuant to paragraph (4) shall not have effect if it is less than the amount which applied in that case immediately before the re-determination and in such a case the higher amount shall continue to have effect.

• (7) For the purpose of this regulation–

• (a) “part-week” means a period to which sub-section (1A) of section 21 of the Act (amount etc. of income support) applies;

• (b) “relevant week” means the benefit week or part-week in which the capital in question of which the claimant has deprived himself within the meaning of regulation 51(1)–

• (i) was first taken into account for the purpose of determining his entitlement to income support; or

• (ii) was taken into account on a subsequent occasion for the purpose of determining or re-determining his entitlement to income support on that subsequent occasion and that determination or re-determination resulted in his beginning to receive, or ceasing to receive, income support;

and where more than one benefit week or part-week is identified by reference to heads (i) and (ii) of this sub-paragraph the later or latest such benefit week or, as the case may be, the later or latest such part-week;

• (c) “relevant subsequent week” means the benefit week or part-week which includes the day on which the further claim or, if more than one further claim has been made, the last such claim was made.

Capital jointly held

Calculation of tariff income from capital

Carer premium

14ZA

• (1) Subject to sub-paragraphs (3), (4) and (5), the condition is that the claimant or his partner is, or both of them are, entitled to a carer’s allowance under section 70 of the Contributions and Benefits Act or carer support payment.

• (2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (3) Subject to sub-paragraph (5), a carer premium is awarded but—

• (a) the person in respect of whose care the carer’s allowance or carer support payment has been awarded dies; or

• (b) in any other case the person in respect of whom a carer premium has been awarded ceases to be entitled ...to a carer’s allowance or carer support payment,

the condition for the award of the premium shall be treated as satisfied for a period of eight weeks from the relevant date specified in sub-paragraph (3A) below.

• (3A) The relevant date for the purposes of sub-paragraph (3) above shall be—

• (a) where sub-paragraph (3)(a) applies, the Sunday following the death of the person in respect of whose care a carer’s allowance or carer support payment has been awarded or the date of death if the death occurred on a Sunday;

• (b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (c) in any other case, the date on which the person who has been entitled to a carer’s allowance or carer support payment ceases to be entitled to that allowance or payment.

• (4) Subject to sub-paragraph (5), where a person who has been entitled to a carer’s allowance or carer support payment ceases to be entitled to that allowance or payment and makes a claim for income support, the condition for the award of the carer premium shall be treated as satisfied for a period of eight weeks from the date on which–

• (a) the person in respect of whose care the carer’s allowance or carer support payment has been awarded dies;

• (b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (c) in any other case, the person who has been entitled to a carer’s allowance or carer support payment ceased to be entitled to that allowance or payment.

• (5) For the purposes of sub-paragraphs (3)(a) and (4)(a), where the relevant premium has been awarded as a result of the claimant or the claimant’s partner being entitled to carer support payment, and the death occurred on or after 15th March 2026, the references to “eight weeks” are to be read as “12 weeks”.

Persons in receipt of concessionary payments

Person in receipt of benefit

48

• (1) Any payment or repayment made—

• (a) as respects England, under regulation 5, 6 or 12 of the National Health Service (Travel Expenses and Remission of Charges) Regulations 2003 (travelling expenses and health service supplies);

• (b) as respects Wales, under regulation 5, 6 or 11 of the National Health Service (Travelling Expenses and Remission of Charges) (Wales) Regulations 2007 (travelling expenses and health service supplies);

• (c) as respects Scotland, under regulation 3, 5 or 11 of the National Health Service (Travelling Expenses and Remission of Charges) (Scotland) (No. 2) Regulations 2003 (travelling expenses and health service supplies).

• (2) Any payment or repayment made by the Secretary of State for Health and Social Care, the Scottish Ministers or the Welsh Ministers which is analogous to a payment or repayment mentioned in sub-paragraph (1).

49

Any payment made to such persons entitled to receive benefits as may be determined by or under a scheme made pursuant to section 13 of the Social Security Act 1988 in lieu of vouchers or similar arrangements in connection with the provision of those benefits (including payments made in place of healthy start vouchers, milk tokens or the supply of vitamins).

50

Any payment made either by the Secretary of State for Justice or by the Scottish Ministers under a scheme established to assist relatives and other persons to visit persons in custody.

38

• (1) Any payment or repayment made—

• (a) as respects England, under regulation 5, 6 or 12 of the National Health Service (Travel Expenses and Remission of Charges) Regulations 2003 (travelling expenses and health service supplies);

• (b) as respects Wales, under regulation 5, 6 or 11 of the National Health Service (Travelling Expenses and Remission of Charges) (Wales) Regulations 2007 (travelling expenses and health service supplies);

• (c) as respects Scotland, under regulation 3, 5 or 11 of the National Health Service (Travelling Expenses and Remission of Charges) (Scotland) (No. 2) Regulations 2003 (travelling expenses and health service supplies),

but only for a period of 52 weeks from the date of receipt of the payment or repayment.

• (2) Any payment or repayment made by the Secretary of State for Health and Social Care, the Scottish Ministers or the Welsh Ministers which is analogous to a payment or repayment mentioned in sub-paragraph (1), but only for a period of 52 weeks from the date of receipt of the payment or repayment.

39

Any payment made to such persons entitled to receive benefits as may be determined by or under a scheme made pursuant to section 13 of the Social Security Act 1988 in lieu of vouchers or similar arrangements in connection with the provision of those benefits (including payments made in place of healthy start vouchers, milk tokens or the supply of vitamins), but only for a period of 52 weeks from the date of receipt of the payment.

40

Any payment made either by the Secretary of State for Justice or by the Scottish Ministers under a scheme established to assist relatives and other persons to visit persons in custody, but only for a period of 52 weeks from the date of receipt of the payment.

41

Any arrears of supplementary pension which is disregarded under paragraph 54 of Schedule 9 (sums to be disregarded in the calculation of income other than earnings) or of any amount which is disregarded under paragraph 55 or 56 of that Schedule, but only for a period of 52 weeks from the date of receipt of the arrears.

21A

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Reductions in applicable amounts in certain cases of failure to attend courses

Blind persons

Pregnancy

Persons in education

Training allowances

Open University students

Persons within 10 years of pensionable age

Persons aged 60

Allowances under the Job Release Act 1977

Refugees

Persons required to attend court

Discharged prisoners

Persons affected by a trade dispute

Persons from abroad

Persons in custody

Member of couple looking after children while other member temporarily abroad

Persons taking a child or young person abroad for treatment

15

—

• (1) Lone parent premium.

4A

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Persons incapable of work

Disabled workers

Persons in employment living in residential care homes, nursing homes or residential accommodation

6A

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Disabled students

Blind persons

Pregnancy

Persons in education

Training allowances

Open University students

Persons within 10 years of pensionable age

Persons aged 60

Allowances under the Job Release Act 1977

Refugees

Persons required to attend court

Discharged prisoners

Persons affected by a trade dispute

Persons from abroad

Persons in custody

Member of couple looking after children while other member temporarily abroad

Persons taking a child or young person abroad for treatment

18

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

9A

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

51

Any payment (other than a training allowance) made, whether by the Secretary of State or by any other person, under the Disabled Persons (Employment) Act 1944 ... to assist disabled persons to obtain or retain employment despite their disability.

42

Any payment (other than a training allowance...) made, whether by the Secretary of State or by any other person, under the Disabled Persons (Employment) Act 1944 ... to assist disabled persons to obtain or retain employment despite their disability.

43

Any payment made by a local authority under section 3 of the Disabled Persons (Employment) Act 1958 or under Part 4 of the Social Services and Well-being (Wales) Act 2014 to homeworkers assisted under the Blind Homeworkers' Scheme.

2A

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

SCHEDULE 3C — THE GREATER LONDON AREA

...

• . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

15A

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

52

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

6A

• (1) In a case to which none of paragraphs 4 to 6 applies to the claimant, and subject to sub-paragraph (2), where the claimant’s applicable amount includes an amount by way of the carer premium under Schedule 2 (applicable amounts), £20 of the earnings of the person who is, or at any time in the preceding eight weeks was, in receipt of carer’s allowance or carer support payment or treated in accordance with paragraph 14ZA(2) of that Schedule as being in receipt of carer’s allowance.

• (2) Where the carer premium is awarded in respect of the claimant and of any partner of his, their earnings shall for the purposes of this paragraph be aggregated, but the amount to be disregarded in accordance with sub-paragraph (1) shall not exceed £20 of the aggregated amount.

6B

Where the carer premium is awarded in respect of a claimant who is a member of a couple and whose earnings are less than £20, but is not awarded in respect of the other member of the couple, and that other member is engaged in an employment—

• (a) specified in paragraph 7(1), so much of the other member’s earnings as would not when aggregated with the amount disregarded under paragraph 6A exceed £20;

• (b) other than one specified in paragraph 7(1), so much of the other member’s earnings from such other employment up to £5 as would not when aggregated with the amount disregarded under paragraph 6A exceed £20.

Child support

25A

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Calculation of income and capital of students

Rounding of fractions

CHAPTER VIIA — CHILD SUPPORT

Interpretation

60A

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Treatment of child support maintenance

60B

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Calculation of the weekly amount of payments of child support maintenance

60C

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Date on which child support maintenance is to be treated as paid

60D

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Apportionment of qualifying loans

7A

• (1) For the purposes of determining whether the appropriate amount for the time being specified for the purposes of paragraph 7(6B) has been exceeded, any loan taken out for a purpose specified in paragraph 8(1) shall, subject to paragraph 7B, be aggregated with any loan taken out for a purpose specified in paragraph 7(3) or (3A) or met under paragraph 7(7).

• (2) Where in any case the amount for the time being specified for the purpose of paragraph 7(6B) is exceeded and there are 2 or more loans to be taken into account under either paragraph 7 or paragraph 8 or under the two paragraphs, then the amount of eligible interest in respect of each of those loans to the extent that the loans remain outstanding shall be determined as if each loan had been reduced to a sum equal to the qualifying portion of that loan.

• (3) For the purposes of sub-paragraph (2), the qualifying portion of a loan shall be determined by applying the formula—

$$R×ST$where—Rthe amount for the time being specified for the purposes of paragraph 7(6B);Sthe amount of the outstanding loan to be taken into account; andTthe aggregate of all outstanding loans to be taken into account under paragraphs 7 and 8.$

• (4) For the purposes of this paragraph a loan is to be taken into account only to the extent that eligible interest is payable on it.

Disabled Persons

7B

• (1) Any loan taken out to adapt a dwelling for the special needs of a disabled person shall be disregarded in determining whether the appropriate amount for the time being specified for the purposes of paragraph 7(6B) is exceeded and an amount in respect of interest payable on such a loan shall be met in accordance with paragraph 8.

• (2) For the purposes of sub-paragraph (1) a disabled person is a person—

• (a) in respect of whom a disability premium, a disabled child premium, a pensioner premium for persons 75 or over or a higher pensioner premium is included in his applicable amount or the applicable amount of a person living with him; or

• (b) who is a non-dependant but who, had he in fact been entitled to income support, would have had included in his applicable amount a disability premium, a disabled child premium, a pensioner premium for persons aged 75 or over or a higher pensioner premium.

• (3) For the purposes of sub-paragraph (1) a person shall not cease to be a disabled person on account of his being disqualified for receiving benefit or treated as capable of work by virtue of the operation of section 171E of the Contributions and Benefits Act (incapacity for work, disqualification etc.).

Interest on loans for repairs and improvements to the dwelling occupied as the home

Other housing costs

Restriction on meeting housing costs under this Schedule

Non-dependant deductions

Rounding of fractions

30A

• (1) Subject to sub-paragraphs (2) and (3), in the case of a claimant residing in a care home, an Abbeyfield Home or an independent hospital, any payment, except a charitable or voluntary payment disregarded under paragraph 15 ..., made to the claimant which is intended to be used and is used to meet the cost of maintaining the claimant in that home or hospital.

• (2) This paragraph shall not apply to a claimant for whom accommodation in a care home, an Abbeyfield Home or an independent hospital is provided by

• (a) a local authority under section 26 of the National Assistance Act 1948.... or

• (b) a person other than a local authority under arrangements made with the person by a local authority in the exercise of the local authority’s functions under section 18 or 19 of the Care Act 2014 (duty and power to meet needs for care and support) or under section 35 or 36 of the Social Services and Well-being (Wales) Act 2014 (duty and power to meet care and support needs of an adult).

• (3) The amount to be disregarded under this paragraph shall not exceed the difference between—

• (a) the claimant’s applicable amount; and

• (b) the weekly charge for the accommodation.

53

• (1) )If the claimant is in receipt of any benefit under Part 2, 3 or 5 of the Contributions and Benefits Act, any increase in the rate of that benefit arising under Part 4 (increases for dependants) or section 106(a) (unemployability supplement) of that Act, where the dependant in respect of whom the increase is paid is not a member of the claimant’s family.

• (2) If the claimant is in receipt of any pension or allowance under Part 2 or 3 of the Naval, Military and Air Forces Etc. (Disablement and Death) Service Pensions Order 2006, any increase in the rate of that pension or allowance under that Order, where the dependant in respect of whom the increase is paid is not a member of the claimant’s family.

Other Housing Costs which are not met

5A

• (1) Subject to the following provisions of this paragraph, the housing costs referred to in paragraph 1(a), (aa) and (b) shall not be met during the relevant period where those costs were incurred–

• (a) after 2nd May 1994; and

• (b) during that same relevant period.

• (2) The “relevant period” is any period during which the person who incurred the cost is either–

• (a) entitled to income support; or

• (b) living as a member of a family one of whom is entitled to income support,

together with any linked period that is to say a period falling between two such periods of entitlement to income support separated by not more than 26 weeks; and for the purposes of this paragraph two or more periods of entitlement and any intervening linked periods form a single relevant period.

• (3) Where in the relevant period, before the housing costs referred to in sub– paragraph (1) were incurred (“the new liability”), housing costs of a kind referred to in paragraph 1(a), (aa) or (b) were applicable in the case of the claimant or a member of his family (“the former liability”) then, in sub–paragraph (1), the housing costs which are not to be met are such costs, except those costs mentioned in sub– paragraphs (4) and (5)–

• (a) except in a case to which head (b) applies, as are equal to an amount (if any) by which the new liability exceeds the former liability; and

• (b) where–

• (i) the former liability has remained and the new liability was incurred in addition to the former liability, and

• (ii) paragraph 4(6) (payments in respect of two dwellings) does not apply in respect of the former liability and the new liability,

as are equal to the amount of the new liability.

• (4) The housing costs mentioned in this sub–paragraph are any housing costs in excess of the former liability which are attributable solely to movements in interest rates, and not to an increase in the amount borrowed.

• (5) The housing costs mentioned in this sub–paragraph are those met under paragraph 8 (interest on loans for repairs and improvements to the dwelling occupied as the home), but as if for head (k) in sub–paragraph (3) of that paragraph, there was substituted the following head–

(k) provision of separate sleeping accommodation for children of different sexes aged 10 or over who are part of the same family as the claimant.

• (6) Notwithstanding sub–paragraph (1), the housing costs shall be met in accordance with the provisions of this Schedule in the case of a claimant who satifies the conditions specified in sub–paragraph (7), (8), (9) or (10) below, but–

• (a) subject to any additional limitations imposed by the sub–paragraph; and

• (b) where the claimant satisfies the conditions in more than one of those sub– paragraphs, only one sub–paragraph shall apply in his case and the one that applies shall be the one most favourable to him.

• (7) The conditions specified in this sub–paragraph are that–

• (a) during the relevant period the claimant or a member of his family acquires an interest (“the relevant interest”) in a dwelling which he then occupies as his home; and

• (b) in the week preceding the week in which the relevant interest was acquired, housing benefit was payable to the claimant or a member of his family;

so however that the amount to be met in accordance with this Schedule shall initially not exceed the aggregate of–

• (i) the housing benefit payable for that week; and

• (ii) any amount included in the applicable amount of the claimant or a member of his family in accordance with regulation 17(1)(e) or 18(1)(f) in that week;

and shall be increased subsequently only to the extent that it is necessary to take account of any increase, arising after the date of the acquisition, in expenditure on housing costs.

• (8) Subject to sub-paragraph (8A), the conditions specified in this sub–paragraph are that the loan was taken out, or an existing loan increased, either–

• (a) to make adaptations to an existing property to meet the special needs of a disabled person; or

• (b) to acquire alternative accommodation more suited to the special needs of a disabled person than the accommodation which was occupied before the acquisition by the claimaint;

and in this sub-paragraph a disabled person is a person in respect of whom a disability premium, disabled child premium, higher pensioner premium or pensioner premium for persons aged 75 or over is included in his applicable amount or would be so included but for his failure to satisfy other conditions of entitlement to income support.

• (8A) For the purposes of sub-paragraph (8), a person shall not cease to be a disabled person on account of his being disqualified for receiving benefit or treated as capable of work by virtue of the operation of section 171E of the Contributions and Benefits Act (incapacity for work, disqualification etc.).

• (9) The conditions specified in this sub–paragraph are that–

• (a) the loan commitment increased in consequence of the disposal of the dwelling occupied as the home and the acquisition of an alternative such dwelling; and

• (b) the change of dwelling was made solely by reason of the need to provide separate sleeping accommodation for children of different sexes aged 10 or over who are part of the same family as the claimant.

• (10) The conditions specified in this sub–paragraph are that–

• (a) during the relevant period the claimant or a member of his family acquires an interest (“the relevant interest”) in a dwelling which he then occupies as his home; and

• (b) in the week preceding the week in which the relevant interest was acquired, the applicable amount of the claimant or a member of his family included an amount determined by reference to paragraph 1(c) to (i); and did not include an amount determined by reference to paragraph 1(a), 1(aa) or 1(b);

so however that the amount to be met in accordance with this Schedule shall initially not exceed the amount so determined, and shall be increased subsequently only to the extent that it is necessary to take account of any increase, arising after the date of the acquisition, in expenditure on housing costs.

• (11) Sub–paragraph (1) shall not apply in relation to–

• (a) any accumulated arrears of interest whenever accumulated; and

• (b) any interest on a loan for service charges imposed to meet the cost of repairs and improvements to the dwelling occupied as the home.

• (12) The following provisions of this Schedule shall have effect subject to the provisions of this paragraph.

Apportionment of housing costs

Interest on loans to acquire an interest in the dwelling occupied as the home

Apportionment of qualifying loans

Disabled Persons

Interest on loans for repairs and improvements to the dwelling occupied as the home

Other housing costs

Restriction on meeting housing costs under this Schedule

Non-dependant deductions

Rounding of fractions

13B

54

Any supplementary pension under article 23(2) of the Naval, Military and Air Forces Etc. (Disablement and Death) Service Pensions Order 2006 (pensions to surviving spouses and surviving civil partners) and any analogous payment made by the Secretary of State for Defence to any person who is not a person entitled under that Order.

55

In the case of a pension awarded at the supplementary rate under article 27(3) of the Personal Injuries (Civilians) Scheme 1983 (pensions to widows, widowers or surviving civil partners), the sum specified in paragraph 1(c) of Schedule 4 to that Scheme.

56

• (1) Any payment which is—

• (a) made under any of the Dispensing Instruments to a widow, widower or surviving civil partner of a person—

• (i) whose death was attributable to service in a capacity analogous to service as a member of the armed forces of the Crown; and

• (ii) whose service in such capacity terminated before 31st March 1973; and

• (b) equal to the amount specified in article 23(2) of the Naval, Military and Air Forces Etc. (Disablement and Death) Service Pensions Order 2006.

• (2) In this paragraph “the Dispensing Instruments” means the Order in Council of 19th December 1881, the Royal Warrant of 27th October 1884 and the Order by His Majesty of 14th January 1992 (exceptional grants of pay, non-effective pay and allowances).

44

• (1) Any sum of capital to which sub-paragraph (2) applies and—

• (a) which is administered on behalf of a person by the High Court or the County Court under Rule 21.11(1) of the Civil Procedure Rules 1998 or by the Court of Protection;

• (b) which can only be disposed of by order or direction of any such court; or

• (c) where the person concerned is under the age of 18, which can only be disposed of by order or direction prior to that person attaining age 18.

• (2) This sub-paragraph applies to a sum of capital which is derived from—

• (a) an award of damages for a personal injury to that person; or

• (b) compensation for the death of one or both parents where the person concerned is under the age of 18.

45

Any sum of capital administered on behalf of a person ... in accordance with an order made under section 13 of the Children (Scotland) Act 1995, or under Rule 36.14 of the Ordinary Cause Rules 1993 or under Rule 128 of the Ordinary Cause Rules, where such sum derives from—

• (a) an award of damages for a personal injury to that person; or

• (b) compensation for the death of one or both parents where the person concerned is under the age of 18.

13A

—

• (1) A claimant for whom accommodation is provided under section 3 of, and Part II of the Schedule to, the Polish Resettlement Act 1947 (provision of accommodation in camps).

where the claimant both requires personal care and is provided with it in the accommodation and—

• (a) is resident in that accommodation on 31st March 1995 or is temporarily absent on that date; or

• (b) is first provided with such accommodation and care on or after 1st April 1995; or

• (c) is re-admitted to such accommodation on or after 1st April 1995 where his absence has been other than temporary.

• (2) In this paragraph “personal care” means care which a claimant requires by reason of old age, disablement, past or present dependence on alcohol or drugs, past or present mental disorder or a terminal illness.

• (3) An absence is temporary for the purposes of sub-paragraph (1) where the absent resident with the agreement of the manager of the accommodation intends to return to the accommodation in due course.

Housing Costs

Circumstances in which a person is liable to meet housing costs

Circumstances in which a person is to be treated as occupying a dwelling as his home

Housing costs not met

Apportionment of housing costs

Existing housing costs

Transitional Protection

New housing costs

General exclusions from paragraphs 6 and 8

The calculation for loans

General provisions applying to new and existing housing costs

The standard rate

Excessive Housing Costs

13

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Linking rule

14

• (1) ...For the purposes of this Schedule—

• (a) a person shall be treated as being in receipt of income support during the following periods—

• (i) any period in respect of which it was subsequently determined that he was entitled to income support; and

• (ii) any period of 12 weeks or less or, as the case may be, 52 weeks or less, in respect of which he was not in receipt of income support and which fell immediately between periods in respect of which ...;

• (aa) he was, or was treated as being, in receipt of income support,

• (bb) he was treated as entitled to income support for the purpose of sub-paragraph (5) or (5A) , or

• (cc) (i) above applies;

• (b) a person shall be treated as not being in receipt of income support during any period other than a period to which (a)(ii) above applies in respect of which it is subsequently determined that he was not so entitled;

• (c) where—

• (i) the claimant was a member of a couple or a polygamous marriage; and

• (ii) his partner was, in respect of a past period, in receipt of income support for himself and the claimant; and

• (iii) the claimant is no longer a member of that couple or polygamous marriage; and

• (iv) the claimant made his claim for income support within twelve weeks or, as the case may be, 52 weeks, of ceasing to be a member of that couple or polygamous marriage,

he shall be treated as having been in receipt of income support for the same period as his former partner had been or had been treated, for the purposes of this Schedule, as having been;

• (d) where the claimant’s partner’s applicable amount was determined in accordance with paragraph 1(1) (single claimant) or paragraph 1(2) (lone parent) of Schedule 2 applicable amounts) in respect of a past period, provided that the claim was made within twelve weeks or, as the case may be, 52 weeks, of the claimant and his partner becoming one of a couple or polygamous marriage, the claimant shall be treated as having been in receipt of income support for the same period as his partner had been or had been treated, for the purposes of this Schedule, as having been;

• (e) where the claimant is a member of a couple or a polygamous marriage and his partner was, in respect of a past period, in receipt of income support for himself and the claimant, and the claimant has begun to receive income support as a result of an election by the members of the couple or polygamous marriage, he shall be treated as having been in receipt of income support for the same period as his partner had been or had been treated, for the purposes of this Schedule, as having been;

• (ee) where the claimant—

• (i) is a member of a couple or a polygamous marriage and the claimant’s partner was, immediately before the participation by any member of that couple or polygamous marriage in an employment programme specified in regulation 75(1)(a)(ii) of the Jobseeker’s Allowance Regulations 1996, in the Intensive Activity Period specified in regulation 75(1)(a)(iv) of those Regulations ..., in receipt of income support and his applicable amount included an amount for the couple or for the partners of the polygamous marriage; and

• (ii) has, immediately after that participation in that programme, begun to receive income support as a result of an election under regulation 4(3) of the Social Security (Claims and Payments) Regulations 1987 by the members of the couple or polygamous marriage,

the claimant shall be treated as having been in receipt of income support for the same period as his partner had been or had been treated, for the purposes of this Schedule, as having been;

• (f) where—

• (i) the claimant was a member of a family of a person (not being a former partner) entitled to income support and at least one other member of that family was a child or young person; and

• (ii) the claimant becomes a member of another family which includes that child or young person; and

• (iii) the claimant made his claim for income support within 12 weeks or, as the case may be, 52 weeks, of the date on which the person entitled to income support mentioned in (i) above ceased to be so entitled,

the claimant shall be treated as being in receipt of income support for the same period as that person had been or had been treated, for the purposes of this Schedule, as having been.

• (2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (3) For the purposes of this Schedule, where a claimant has ceased to be entitled to income support because he or his partner is participating in arrangements for training made under section 2 of the Employment and Training Act 1973 or attending a course at an employment rehabilitation centre established under that section or under the Enterprise and New Towns (Scotland) Act 1990, he shall be treated as if he had been in receipt of income support for the period during which he or his partner was participating in such arrangements or attending such a course.

• (3ZA) For the purposes of this Schedule, a claimant who has ceased to be entitled to income support because—

• (a) that claimant or his partner was participating in an employment programme specified in regulation 75(1)(a)(ii) of the Jobseeker’s Allowance Regulations 1996 , in the Intensive Activity Period specified in regulation 75(1)(a)(iv) of those Regulations... or in an employment zone scheme; and

• (b) in consequence of such participation the claimant or his partner was engaged in remunerative work or had an income in excess of the claimant’s applicable amount as prescribed in Part IV,

shall be treated as if he had been in receipt of income support for the period during which he or his partner was participating in that programme or activity.

• (3A) Where, for the purposes of sub-paragraphs (1), (3) and (3ZA), a person is treated as being in receipt of income support, for a certain period, he shall, subject to sub-paragraph (3AA), be treated as being entitled to income support for the same period.

• (3AA) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (3B) For the purposes of this Schedule, in determining whether a person is entitled to or to be treated as entitled to income support, entitlement to a contribution-based jobseeker’s allowance immediately before a period during which that person or his partner is participating in an employment programme specified in regulation 75(1)(a)(ii) of the Jobseeker’s Allowance Regulations 1996 , in the Intensive Activity Period specified in regulation 75(1)(a)(iv) of those Regulations ... shall be treated as entitlement to income support for the purposes of any requirement that a person is, or has been, entitled to income support for any period of time.

• (4) For the purposes of this Schedule, sub-paragraph (5) applies where a person is not entitled to income support by reason only that he has—

• (a) capital exceeding £16,000; or

• (b) income equal to or exceeding the applicable amount which applies in his case, or

• (c) both capital exceeding £16,000 and income exceeding the applicable amount which applies in his case.

• (5) A person to whom sub-paragraph (4) applies shall be treated as entitled to income support throughout any period of not more than 39 weeks which comprises only days—

• (a) on which he is entitled to unemployment benefit, a contribution-based jobseeker’s allowance, statutory sick pay , incapacity benefit or contributory employment and support allowance ; or

• (b) on which he is, although not entitled to any of the benefits mentioned in head (a) above, entitled to be credited with earnings equal to the lower earnings limit for the time being in force in accordance with regulation 8A or 8B of the Social Security (Credits) Regulations 1975; or

• (c) in respect of which the claimant is treated as being in receipt of income support.

• (5A) Subject to sub-paragraph (5B), a person to whom sub-paragraph (4) applies and who is either a person to whom paragraph 4 or 5 of Schedule 1B (persons caring for another person) applies or a lone parent shall, for the purposes of this Schedule, be treated as entitled to income support throughout any period of not more than 39 weeks following the refusal of a claim for income support made by or on behalf of that person.

• (5B) Sub-paragraph (5A) shall not apply in relation to a person mentioned in that sub-paragraph who, during the period referred to in that sub-paragraph—

• (a) is engaged in, or is treated as engaged in, remunerative work or whose partner is engaged in, or is treated as engaged in, remunerative work;

• (b) is a full-time student, other than one who would qualify for income support under regulation 4ZA(3) (prescribed categories of person);

• (c) is temporarily absent from Great Britain, other than in the circumstances specified in regulation 4(2) and (3) (temporary absence from Great Britain).

• (6) In a case where—

• (a) sub-paragraphs (5) and (5A) apply solely by virtue of sub-paragraph (4)(b); and

• (b) the claimant’s income includes payments under a policy taken out to insure against the risk that the policy holder is unable to meet any payment which qualifies under paragraph 17,

sub-paragraphs (5) and (5A) shall have effect as if for the words “throughout any period of not more than 39 weeks" there shall be substituted the words “throughout any period that payments are made in accordance with the terms of the policy".

• (7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (8) This sub-paragraph applies—

• (a) to a person who claims income support, or in respect of whom income support is claimed, and who—

• (i) received payments under a policy of insurance taken out to insure against loss of employment, and those payments are exhausted; and

• (ii) had a previous award of income support where the applicable amount included an amount by way of housing costs; and

• (b) where the period in respect of which the previous award of income support was payable ended not more than 26 weeks before the date the claim was made.

• (9) Where sub-paragraph (8) applies, in determining—

• (a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (b) for the purposes of paragraph 8(1) whether a claimant has been entitled to income support for a continuous period of 39 weeks or more,

any week falling between the date of the termination of the previous award and the date of the new claim shall be ignored.

• (10) In the case of a person who is a welfare to work beneficiary, the references in sub-paragraphs (1)(a)(ii), (1)(c)(iv), (1)(d) and (1)(f)(iii) to a period of 12 weeks shall be treated as references to a period of 104 weeks.

• (11) For the purposes of sub-paragraph (1)(a)(ii), (1)(c)(iv), (1)(d) and (1)(f)(iii), the relevant period shall be—

• (a) 52 weeks in the case of a person to whom sub-paragraph (12) applies;

• (b) subject to sub-paragraph (10), 12 weeks in any other case.

• (12) This sub-paragraph applies, subject to sub-paragraph (13), in the case of a person who, on or after 9th April 2001, has ceased to be entitled to income support because he or his partner—

• (a) has commenced employment as an employed earner or as a self-employed earner or has increased the hours in which he is engaged in such employment;

• (b) is taking active steps to establish himself in employment as an employed earner or as a self-employed earner under any scheme for assisting persons to become so employed which is mentioned in regulation 19(1)(r)(i) to (iii) of the Jobseeker’s Allowance Regulations 1996; or

• (c) is participating in—

• (i) a New Deal option;

• (ii) an employment zone programme; or

• (iii) the self-employment route; or

• (iv) the Intensive Activity Period specified in regulation 75(1)(a)(iv) of the Jobseeker’s Allowance Regulations 1996 ...,

and, as a consequence, he or his partner was engaged in remunerative work or had income equal to or in excess of the applicable amount as prescribed in Part IV.

• (13) Sub-paragraph (12) shall only apply to the extent that immediately before the day on which the person ceased to be entitled to income support, his housing costs were being met in accordance with paragraph ... 8(1)(a) or would have been so met but for any non-dependant deduction under paragraph 18.

• (14) For the purpose of determining whether the linking rules set out in this paragraph apply in a case where a claimant’s former partner was entitled to state pension credit, any reference to income support in this Schedule shall be taken to include also a reference to state pension credit.

• (15) For the purpose of determining whether the linking rules set out in this paragraph apply in a case where a claimant, a claimant’s partner or a claimant, a claimant’s partner or a claimant's former partner was entitled to income-related employment and support allowance, any reference to income support in this Schedule shall be taken to include also a reference to income-related employment and support allowance.

Loans on residential property

15

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Loans for repairs and improvements to the dwelling occupied as the home

16

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Other housing costs

17

• (1) Subject to the deduction specified in sub-paragraph (2) and the reductions applicable in sub-paragraph (5), there shall be met under this paragraph the amounts, calculated on a weekly basis, in respect of the following housing costs—

• (a) payments by way of rent or ground rent relating to a long tenancy ...;

• (b) service charges;

• (c) payments by way of rent charge within the meaning of section 1 of the Rent charges Act 1977;

• (d) payments under a co-ownership scheme;

• (e) payments under or relating to a tenancy or licence of a Crown tenant;

• (f) where the dwelling occupied as the home is a tent, payments in respect of the tent and the site on which it stands.

• (2) Subject to sub-paragraph (3), the deductions to be made from the weekly amounts to be met under this paragraph are—

• (a) where the costs are inclusive of any of the items mentioned in paragraph 6(2) of Schedule 1 to the Housing Benefit Regulations 2006 (payment in respect of fuel charges), the deductions prescribed in that paragraph unless the claimant provides evidence on which the actual or approximate amount of the service charge for fuel may be estimated, in which case the estimated amount;

• (b) where the costs are inclusive of ineligible service charges within the meaning of paragraph 1 of Schedule 1 to the Housing Benefit Regulations 2006 (ineligible service charges) the amounts attributable to those ineligible service charges or where that amount is not separated from or separately identified within the housing costs to be met under this paragraph, such part of the payments made in respect of those housing costs which are fairly attributable to the provision of those ineligible services having regard to the costs of comparable services;

• (c) any amount for repairs and improvements, and for this purpose the expression “repairs and improvements" has the meaning in sub-paragraph (6).

• (3) Where arrangements are made for the housing costs, which are met under this paragraph and which are normally paid for a period of 52 weeks, to be paid instead for a period of 53 weeks, or to be paid irregularly, or so that no such costs are payable or collected in certain periods, or so that the costs for different periods in the year are of different amounts, the weekly amount shall be the amount payable for the year divided by 52.

• (4) Where the claimant or a member of his family—

• (a) pays for reasonable repairs or redecorations to be carried out to the dwelling they occupy; and

• (b) that work was not the responsibility of the claimant or any member of his family; and

• (c) in consequence of that work being done, the costs which are normally met under this paragraph are waived, then those costs shall, for a period not exceeding 8 weeks, be treated as payable.

• (5) Where in England and Wales an amount calculated on a weekly basis in respect of housing costs specified in sub-paragraph (1)(e) (Crown tenants) includes water charges, that amount shall be reduced—

• (a) where the amount payable in respect of water charges is known, by that amount;

• (b) in any other case, by the amount which would be the likely weekly water charge had the property not been occupied by a Crown tenant.

• (6) For the purposes of sub-paragraph (2)(c), “repairs and improvements” means any of the following measures undertaken with a view to maintaining the fitness of the dwelling for human habitation or, where the dwelling forms part of a building, any part of a building containing that dwelling—

• (a) provision of a fixed bath, shower, wash basin, sink or lavatory, and necessary associated plumbing, including the provision of hot water not connected to a central heating system;

• (b) repairs to existing heating system;

• (c) damp proof measures;

• (d) provision of ventilation and natural lighting;

• (e) provision of drainage facilities;

• (f) provision of facilities for preparing and cooking food;

• (g) provision of insulation of the dwelling occupied as the home;

• (h) provision of electric lighting and sockets;

• (i) provision of storage facilities for fuel or refuse;

• (j) repairs of unsafe structural defects;

• (k) adapting a dwelling for the special needs of a disabled person; or

• (l) provision of separate sleeping accommodation for persons of different sexes aged 10 or over but under the age of 20 who live with the claimant and for whom the claimant or the claimant’s partner is responsible.

Non-dependant deductions

18

• (1) Subject to the following provisions of this paragraph, the following deductions from the amount to be met under the preceding paragraphs of this Schedule in respect of housing costs shall be made—

• (a) in respect of a non-dependant aged 18 or over who is engaged in any remunerative work, £126.65;

• (b) in respect of a non-dependant aged 18 or over to whom paragraph (a) does not apply, £19.65.

• (2) In the case of a non-dependant aged 18 or over to whom sub-paragraph (1)(a) applies because he is in remunerative work, where the claimant satisfies the Secretary of State that the non-dependant’s gross weekly income is—

• (a) less than £183.00 the deduction to be made under this paragraph shall be the deduction specified in sub-paragraph (1)(b);

• (b) not less than £183.00 but less than £266.00 the deduction to be made under this paragraph shall be £45.15;

• (c) not less than £266.00 but less than £348.00 the deduction to be made under this paragraph shall be £62.00;

• (d) not less than £348.00 but less than £463.00 the deduction to be made under this paragraph shall be £101.35;

• (e) not less than £463.00 but less than £577.00 the deduction to be made under this paragraph shall be £115.45.

• (2A) Where a non-dependant deduction is being made under the Loans for Mortgage Interest Regulations 2017, the amount of the deduction under sub-paragraph (1) or (2) is to be reduced by an amount equal to that non-dependant deduction.

• (3) Only one deduction shall be made under this paragraph in respect of a couple or, as the case may be, the members of a polygamous marriage, and where, but for this sub-paragraph, the amount that would fall to be deducted in respect of one member of a couple or polygamous marriage is higher than the amount (if any) that would fall to be deducted in respect of the other, or any other, member, the higher amount shall be deducted.

• (4) In applying the provisions of sub-paragraph (2) in the case of a couple or, as the case may be, a polygamous marriage, regard shall be had, for the purpose of sub-paragraph (2), to be couple’s or, as the case may be, all the members of the polygamous marriage’s, joint weekly income.

• (5) Where a person is a non-dependant in respect of more than one joint occupier of a dwelling (except where the joint occupiers are a couple of members of a polygamous marriage), the deduction in respect of that non-dependant shall be apportioned between the joint occupiers (the amount so apportioned being rounded to the nearest penny) having regard to the number of joint occupiers and the proportion of the housing costs in respect of the dwelling occupied as the home payable by each of them.

• (6) No deduction shall be made in respect of any non-dependants occupying the dwelling occupied as the home of the claimant, if the claimant or any partner of his is—

• (a) severely sight impaired or blind or treated as severely sight impaired or blind by virtue of paragraph 12 of Schedule 2 (additional condition for the higher pensioner and disability premiums); or

• (b) receiving in respect of himself either—

• (i) an attendance allowance; ...

• (ia) pension age disability payment;

• (ii) the care component of the disability living allowance; ...

• (iia) the care component of child disability payment;

• (iib) the care component of Scottish adult disability living allowance;

• (iii) the daily living component of personal independence payment...

• (iiia) the daily living component of adult disability payment; or

• (iv) armed forces independence payment.

• (7) No deduction shall be made in respect of a non-dependant—

• (a) if, although he resides with the claimant, it appears to the Secretary of State that the dwelling occupied as his home is normally elsewhere; or

• (b) if he is in receipt of a training allowance paid in connection with youth training established under section 2 of the Employment and Training Act 1973 or section 2 of the Enterprise and New Towns (Scotland) Act 1990; or

• (c) if he is a full-time student during a period of study or, if he is not in remunerative work, during a recognised summer vacation appropriate to his course; or

• (d) if he is aged under 25 and in receipt of income support or an income-based jobseeker’s allowance; or

• (e) in respect of whom a deduction in the calculation of a rent rebate or allowance falls to be made under regulation 74 of the Housing Benefit Regulations 2006 (non-dependant deductions); or

• (f) to whom, but for paragraph (2C) of regulation 3 (definition of non-dependant) paragraph (2B) of that regulation would apply; or

• (g) if he is not residing with the claimant because he has been a patient for a period in excess of 52 weeks, or is a prisoner, and for these purposes—

• (i) “patient” has the meaning given in paragraph 3(13)(b) and “prisoner” has the meaning given in regulation 21(3); and

• (ii) in calculating a period of 52 weeks as a patient, any two or more distinct periods separated by one or more intervals each not exceeding 28 days shall be treated as a single period; or

• (h) if he is in receipt of state pension credit.

• (i) he is aged less than 25 and is in receipt of income-related employment and support allowance and is not a member of the work-related activity group or a member of the support group; or.

• (j) if he is aged less than 25 and is entitled to an award of universal credit where the award is calculated on the basis that he does not have any earned income.

• (8) In the case of a non-dependant to whom sub-paragraph (2) applies because he is in remunerative work, there shall be disregarded from his gross income—

• (a) any attendance allowance , pension age disability payment , disability living allowance , Scottish adult disability living allowance , child disability payment , personal independence payment, adult disability payment or armed forces independence payment received by him;

• (b) any Grenfell Tower payment , child abuse payment , Windrush payment , Post Office compensation payment , LGBT Financial Recognition Scheme payment or miscarriage of justice compensation payment or any payment made under or by the Macfarlane Trust, the Macfarlane (Special Payments) Trust, the Macfarlane (Special Payments)(No.2) Trust, the Fund, the Eileen Trust , MFET Limited, the Skipton Fund, the Caxton Foundation , the Scottish Infected Blood Support Scheme , an approved blood scheme , the London Emergencies Trust, the We Love Manchester Emergency Fund , the National Emergencies Trust or the Independent Living Fund (2006) which, had his income fallen to be calculated under regulation 40 (calculation of income other than earnings), would have been disregarded under paragraph 21 of Schedule 9 (income in kind); and

• (c) any payment which, had his income fallen to be calculated under regulation 40 would have been disregarded under paragraph 39 of Schedule 9 (payments made under certain trusts and certain other payments).

• (d) any payment made under or by a trust, established for the purpose of giving relief and assistance to disabled persons whose disabilities were caused by the fact that during their mother’s pregnancy she had taken a preparation containing the drug known as Thalidomide, and which is approved by the Secretary of State.

• (9) For the purposes of sub-paragraph (7)(j), “earned income” has the meaning given in regulation 52 of the Universal Credit Regulations 2013.

Rounding of fractions

19

Where any calculation made under this Schedule results in a fraction of a penny, that fraction shall be treated as a penny.

23A

The value of any funds held under a personal pension scheme ....

15B

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

46

Any payment to the claimant as holder of the Victoria Cross or George Cross.

Disregard of payments treated as not relevant income

55A

Where the Secretary of State treats any payment as not being relevant income for the purposes of section 74A of the Social Security Administration Act 1992 (payment of benefit where maintenance payments collected by Secretary of State), that payment shall be disregarded in calculating a claimant’s income.

Period over which periodical payments are to be taken into account

Period over which payments other than periodical payments are to be taken into account

Calculation of the weekly amount of a ... liable relative payment

Date on which a ... liable relative payment is to be treated as paid

Liable relative payments to be treated as capital

Disregard of payments treated as not relevant income

60E

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Prescribed categories of person

4ZA

• (1) Subject to the following provisions of this regulation, a person to whom any paragraph of Schedule 1B applies falls within a prescribed category of person for the purposes of section 124(1)(e) of the Contributions and Benefits Act (entitlement to income support).

• (2) Paragraph (1) does not apply to a full-time student during the period of study.

• (3) A full-time student during the period of study falls within a prescribed category of person for the purposes of section 124(1)(e) of the Contributions and Benefits Act only if—

• (a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (b) paragraph 1, 2, ... 11, ... 15A, or 18 of Schedule 1B applies to him; ...

• (c) any other paragraph of Schedule 1B applies to him and—

• (i) in the case of a person with a partner, the partner is also a full-time student and either he or his partner is treated as responsible for a child or young person, or

• (ii) in any other case, he is treated as responsible for a child or young person,

but this provision applies only for the period of the summer vacation appropriate to his course; ...

• (d) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (3A) Paragraph (1) does not apply to a person to whom section 6 of the Children (Leaving Care) Act 2000 (exclusion from benefits) applies.

• (4) A person who falls within a prescribed category in Schedule 1B for the purposes of this regulation for any day in a benefit week, shall fall within that category for the whole of that week.

Temporary absence from Great Britain

Persons treated as engaged in remunerative work

Persons not treated as engaged in remunerative work

Meaning of employment

Persons not required to be available for employment

Persons treated as available for employment

Circumstances in which claimants are not to be treated as available for employment

Actively seeking employment

Registration for employment

Relevant Education

Circumstances in which persons in relevant education are to be entitled to income support

Persons under 18 years

Reduction in applicable amount where the claimant is appealing against a decision that he is not incapable of work

22A

• (1) Subject to paragraph (3), where a claimant falls within paragraph 25 of Schedule 1B (persons appealing against a decision which embodies a determination that they are not incapable of work under the personal capability assessment), and none of the other paragraphs of that Schedule applies to him, his applicable amount shall be reduced by a sum equivalent to 20 per cent. of the following amount—

• (a) in the case of a person to whom regulation 17 or 18 or paragraphs 6, 9 to 12 ... of Schedule 7 applies—

• (i) where he is a single claimant aged less than 18 or a member of a couple or a polygamous marriage where all the members, in either case, are less than 18, the amount specified in paragraph 1(1)(a), (b) or (c), as the case may be, of Schedule 2 (applicable amounts);

• (ii) where he is a single claimant aged not less than 18 but less than 25 or a member of a couple or a polygamous marriage where one member is aged not less than 18 but less than 25 and the other member, or in the case of a polygamous marriage each other member, is a person under 18 who—

• (aa) does not qualify for income support under regulation 4ZA, or who would not so qualify if he were to make a claim; and

• (bb) does not satisfy the requirements of section 3(1)(f)(iii) of the Jobseekers Act 1995 (prescribed circumstances for persons aged 16 but less than 18); and

• (cc) is not the subject of a direction under section 16 of the Jobseekers Act 1995 (persons under 18: severe hardship),

• (iii) where he is a single claimant aged not less than 25 or a member of a couple or a polygamous marriage (other than a member of a couple or a polygamous marriage to whom head (ii) of this sub-paragraph applies) at least one of whom is aged not less than 18, the amount specified in paragraph 1(1)(e) of that Schedule;

• (b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (2) A reduction under paragraph (1) shall, if it is not a multiple of 5p, be rounded to the nearest such multiple or, if it is a multiple of 2.5p but not of 5p, to the next lower multiple of 5p.

• (3) Paragraph (1) shall not apply to a claimant who is appealing against a decision which embodies a determination that he is not incapable of work under the personal capability assessment where that determination was the first determination made in accordance with, the all work test before 3rd April 2000 or, after that date, the personal capability assessment, in relation to the claimant, and the claimant was, immediately prior to 13th April 1995, either—

• (a) in receipt of invalidity pension under Part II of the Contributions and Benefits Act as then in force, or severe disablement allowance; or

• (b) incapable of work in accordance with paragraph 5 of Schedule 1 as in force on 12th April 1995 and had been so for a continuous period of 28 weeks.

SCHEDULE 1B — PRESCRIBED CATEGORIES OF PERSON

Lone parents

1

• (1) A lone parent who is responsible for, and a member of the same household as—

• (a) a single child aged under 5, or

• (b) more than one child where the youngest is aged under 5.

• (2) A lone parent who is under the age of 18.

Single persons looking after foster children

2

A single claimant or a lone parent with whom a child is placed—

• (a) by a local authority or voluntary organisation within the meaning of the Children Act 1989;

• (b) by a local authority or voluntary organisation within the meaning of the Children (Scotland) Act 1995;

• (c) by virtue of any order or warrant made under the Children’s Hearings (Scotland) Act 2011.

Persons temporarily looking after another person

3

A person who is—

• (a) looking after a child because the parent of that child or the person who usually looks after him is temporarily ill or is temporarily absent from his home; or

• (b) looking after a member of his family who is temporarily ill.

Persons caring for another person

4

A person (the carer)—

• (a) who is regularly and substantially engaged in caring for another person if—