The Income Support (General) Regulations 1987

Date on which a child maintenance or liable relative payment is to be treated as paid

5C

• (1) £1.20 in relation to each week in which child benefit is payable to the claimant at the enhanced rate in respect of a child or qualifying young person for whom the claimant is treated as responsible.

• (2) 65 pence in relation to each week in which child benefit is payable to the claimant other than at the enhanced rate in respect of a child or qualifying young person for whom the claimant is treated as responsible (and if there is more than one, 65 pence in relation to each such child or young person).

• (3) This paragraph does not apply to a claimant in relation to whom regulation 2 of, and Schedule 1 to, the Social Security (Working Tax Credit and Child Tax Credit) (Consequential Amendments) Regulations 2003 have effect.

• (4) In this paragraph—

• “child” and “qualifying young person” have the meanings given in section 142 of the Contributions and Benefits Act;

• “treated as responsible” is to be construed in accordance with section 143 of that Act;

• “the enhanced rate” has the meaning given in regulation 2(1)(a) of the Child Benefit (Rates) Regulations 2006.

Circumstances in which a person in education will be treated as not being a member of a household

15A

• (1) A person (“P”) who satisfies the following conditions.

• (2) The first condition is that P has enrolled on, been accepted for or is undertaking a course of full-time, non-advanced education.

• (3) The second condition is that P is—

• (a) under the age of 21; or

• (b) 21 and attained that age whilst undertaking a course of full-time, non-advanced education.

• (4) The third condition is that—

• (a) P has no parent;

• (b) of necessity P has to live away from P’s parents because—

• (i) P is estranged from P’s parents,

• (ii) P is in physical or moral danger, or

• (iii) there is a serious risk to P’s physical or mental health; or

• (c) P is living away from P’s parents because they are unable to support P financially and are—

• (i) chronically sick or mentally or physically disabled,

• (ii) detained in custody pending trial or sentencing upon conviction or under a sentence imposed by a court, or

• (iii) prohibited from entering or re-entering Great Britain.

• (5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (6) In this paragraph—

• “chronically sick or mentally or physically disabled” has the meaning given in regulation 13(3)(b);

• “course of full-time, non-advanced education” means a course of full-time education which is not a course of advanced education and which is not provided to P by virtue of P’s employment or any office held by P, which is—provided at a school or college, orprovided elsewhere but is approved by the Secretary of State as being such a course,and for this purpose, “course of advanced education” has the same meaning as in regulation 61(1)

• “parent” includes a person acting in place of a parent which—for the purposes of sub-paragraph (5)(a) and (b) has the meaning given in regulation 13(3)(a)(i), andfor the purposes of sub-paragraph (5)(c), has the meaning given in regulation 13(3)(a)(ii).

Certain persons aged 50 who have not been in remunerative work for 10 years

Certain persons aged between 55 and 60 whose spouse or civil partner has died

Persons aged 60 or over

Refugees

Persons required to attend court or tribunal

Persons affected by a trade dispute

Persons from abroad

Persons in custody

Member of couple looking after children while other member temporarily abroad

Persons appealing against a decision which embodies a determination that they are not incapable of work

Persons engaged in training

39A

Any payment made under Part 8A of the Contributions and Benefits Act (entitlement to health in pregnancy grant).

Single persons looking after children placed with them prior to adoption

2A

A single claimant or a lone parent with whom a child is placed for adoption by an adoption agency within the meaning of the Adoption and Children Act 2002 or the Adoption and Children (Scotland) Act 2007.

Persons temporarily looking after another person

Persons caring for another person

Persons incapable of work

Disabled workers

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

Persons who have commenced remunerative work

Disabled students

Deaf students

Blind persons

Pregnancy

Parental leave

Paternity Leave

Persons in education

Persons under 21 with no parents, or living away from their parents, undertaking full-time, non-advanced education

Certain persons aged 50 who have not been in remunerative work for 10 years

Certain persons aged between 55 and 60 whose spouse or civil partner has died

Persons aged 60 or over

Refugees

Persons required to attend court or tribunal

Persons affected by a trade dispute

Persons from abroad

Persons in custody

Member of couple looking after children while other member temporarily abroad

Persons appealing against a decision which embodies a determination that they are not incapable of work

Persons engaged in training

2A

Any payment in respect of expenses arising out of the claimant participating as a service user.

Persons treated as capable of work and persons entitled to statutory sick pay

Period for which applicable amount is to be calculated where person not excluded from income support under section 115 of the Immigration and Asylum Act 1999

22B

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

1A

Any payment in respect of any travel of other expenses incurred, or to be incurred, by the claimant in respect of that claimant’s participation in a scheme prescribed in regulation 3 of the Jobseeker's Allowance (Schemes for Assisting Persons to Obtain Employment) Regulations 2013 or the Mandatory Work Activity Scheme.

1A

Any payment in respect of any travel or other expenses incurred, or to be incurred, by the claimant in respect of that claimant’s participation in a scheme prescribed in regulation 3 of the Jobseeker's Allowance (Schemes for Assisting Persons to Obtain Employment) Regulations 2013 or the Mandatory Work Activity Scheme, but only for 52 weeks beginning with the date of receipt of the payment.

Certain persons who have enrolled on, been accepted for or are undertaking full-time, non-advanced education

31A

Any local welfare provision.

18A

Any local welfare provision.

76A

Armed forces independence payment

79

Any payments to a claimant made under section 49 of the Children and Families Act 2014 (personal budgets and direct payments)

71

Any payments to a claimant made under section 49 of the Children and Families Act 2014 (personal budgets and direct payments)

Housing costs

General exclusions from paragraph 8

General provisions applying to ... housing costs

Treatment of student loans and postgraduate ... loans

Treatment of special support loans

66D

A loan under the Education (Student Support) Regulations 2011 or regulations made under section 73 of the Education (Scotland) Act 1980 that is intended to meet the cost of books, equipment, travel or childcare is to be disregarded as income.

Disregard of contribution

Further disregard of student’s income

Income treated as capital

Disregard of changes occurring during summer vacation

80

Any bereavement support payment under section 30 of the Pensions Act 2014 (bereavement support payment) except any such payment which is disregarded as capital under paragraph 7(1)(f) or 72 of Schedule 10.

72

• (1) Any bereavement support payment in respect of the rate set out in regulation 3(2) or (5) of the Bereavement Support Payment Regulations 2017 (rate of bereavement support payment), but only for a period of 52 weeks from the date of receipt of the payment.

• (2) Where bereavement support payment under section 30 of the Pensions Act 2014 is paid to the survivor of a cohabiting partnership (within the meaning in section 30(6B) of the Pensions Act 2014) in respect of a death occurring before the day the Bereavement Benefits (Remedial) Order 2023 comes into force, any amount of that payment which is—

• (a) in respect of the rate set out in regulation 3(1) of the Bereavement Support Payment Regulations 2017, and

• (b) paid as a lump sum for more than one monthly recurrence of the day of the month on which their cohabiting partner died,

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

73

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.

27A

Any payment made to a claimant under section 73(1)(b) of the Children and Young People (Scotland) Act 2014 (kinship care assistance).

74

Any payment made to a claimant under section 73(1)(b) of the Children and Young People (Scotland) Act 2014 (kinship care assistance).

Certain persons in receipt of the daily living component of personal independence payment or adult disability payment

7A

A person who is in receipt of the daily living component of personal independence payment at the enhanced rate or the daily living component of adult disability payment at the enhanced rate but only where, immediately before receiving that benefit, the person was entitled to and in receipt of income support because he or she was treated as incapable of work under regulation 10(2)(a)(i) of the Social Security (Incapacity for Work) (General) Regulations 1995.

Disabled workers

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

Persons who have commenced remunerative work

Disabled students

Deaf students

Blind persons

Pregnancy

Parental leave

Paternity Leave

Persons in education

Certain persons who have enrolled on, been accepted for or are undertaking full-time, non-advanced education

Certain persons aged 50 who have not been in remunerative work for 10 years

Certain persons aged between 55 and 60 whose spouse or civil partner has died

Persons aged 60 or over

Refugees

Persons required to attend court or tribunal

Persons affected by a trade dispute

Persons from abroad

Persons in custody

Member of couple looking after children while other member temporarily abroad

Persons appealing against a decision which embodies a determination that they are not incapable of work

Persons engaged in training

Housing costs

81

Any payment of carer’s allowance supplement made under section 81 of the Social Security (Scotland) Act 2018.

82

Any early years assistance given in accordance with section 32 of the Social Security (Scotland) Act 2018.

75

Any early years assistance given in accordance with section 32 of the Social Security (Scotland) Act 2018.

83

Any funeral expense assistance given in accordance with section 34 of the Social Security (Scotland) Act 2018.

76

Any funeral expense assistance given in accordance with section 34 of the Social Security (Scotland) Act 2018.

Parental Bereavement Leave

14C

• (1) A person who is entitled to, and is taking, parental bereavement leave by virtue of section 80EA of the Employment Rights Act 1996 and who satisfies either or both of the conditions set out in sub-paragraph (2) below.

• (2) The conditions for the purposes of sub-paragraph (1) are that the person—

• (a) is not entitled to statutory parental bereavement pay by virtue of Part 12ZD of the Contributions and Benefits Act, or to any remuneration from their employer in respect of that leave for the period to which the claim for income support relates;

• (b) is entitled to working tax credit, child tax credit payable at a rate higher than the family element, housing benefit or council tax benefit on the day before that leave begins.

• (3) In this paragraph “remuneration” means payment of any kind and “family element” means the amount specified in regulation 7(3) of the Child Tax Credit Regulations 2002 but subject in any case to calculations of that amount made in accordance with the Tax Credits (Income Thresholds and Determination of Rates) Regulations 2002.

Persons in education

Certain persons who have enrolled on, been accepted for or are undertaking full-time, non-advanced education

Certain persons aged 50 who have not been in remunerative work for 10 years

Certain persons aged between 55 and 60 whose spouse or civil partner has died

Persons aged 60 or over

Refugees

Persons required to attend court or tribunal

Persons affected by a trade dispute

Persons from abroad

Persons in custody

Member of couple looking after children while other member temporarily abroad

Persons appealing against a decision which embodies a determination that they are not incapable of work

Persons engaged in training

84

Any Scottish child payment assistance given in accordance with section 79 of the Social Security (Scotland) Act 2018.

85

Any short-term assistance given in accordance with regulations made under section 36 of the Social Security (Scotland) Act 2018.

77

Any assistance given in accordance with the Carer’s Assistance (Young Carer Grants) (Scotland) Regulations 2019.

78

Any winter heating assistance given in accordance with regulations made under section 30 of the Social Security (Scotland) Act 2018.

86

Any disability assistance given in accordance with regulations made under section 31 of the Social Security (Scotland) Act 2018.

7A

Any payment of a widowed parent’s allowance made pursuant to section 39A of the Contributions and Benefits Act (widowed parent’s allowance)—

• (a) to the survivor of a cohabiting partnership (within the meaning in section 39A(7) of the Contributions and Benefits Act) who is entitled to a widowed parent’s allowance for a period before the Bereavement Benefits (Remedial) Order 2023 comes into force, and

• (b) in respect of any period of time during the period ending with the day before the survivor makes the claim for a widowed parent’s allowance,

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

87

Any amount of carer support payment that is in excess of the amount the claimant would receive if they had an entitlement to carer’s allowance under section 70 of the Contributions and Benefits Act.

Treatment of loans for specific purposes

Neonatal Care Leave

14D

• (1) A person who is entitled to, and is taking, neonatal care leave by virtue of section 80EF of the Employment Rights Act 1996 and who satisfies either or both of the conditions set out in sub-paragraph (2) below.

• (2) The conditions for the purposes of sub-paragraph (1) are that the person—

• (a) is not entitled to statutory neonatal care pay by virtue of Part 12ZE of the Contributions and Benefits Act, or to any remuneration from their employer in respect of that leave for the period to which the claim for income support relates;

• (b) is entitled to working tax credit, child tax credit payable at a rate higher than the family element, housing benefit or council tax benefit on the day before that leave begins.

• (3) In this paragraph “remuneration” means payment of any kind and “family element” means the amount specified in regulation 7(3) of the Child Tax Credit Regulations 2002 but subject in any case to calculations of that amount made in accordance with the Tax Credits (Income Thresholds and Determination of Rates) Regulations 2002.

Persons in education

Certain persons who have enrolled on, been accepted for or are undertaking full-time, non-advanced education

Certain persons aged 50 who have not been in remunerative work for 10 years

Certain persons aged between 55 and 60 whose spouse or civil partner has died

Persons aged 60 or over

Refugees

Persons required to attend court or tribunal

Persons affected by a trade dispute

Persons from abroad

Persons in custody

Member of couple looking after children while other member temporarily abroad

Persons appealing against a decision which embodies a determination that they are not incapable of work

Persons engaged in training

88

Any Scottish carer supplement given in accordance with the Carer’s Assistance (Carer Support Payment) (Scotland) Regulations 2023.

89

Any carer additional person payment given in accordance with the Carer’s Assistance (Carer Support Payment) (Scotland) Regulations 2023.