The Income Support (General) Regulations 1987

• (a) an amount in respect of income tax equivalent to an amount calculated by applying to those earnings , ... the basic rate , or in the case of a Scottish taxpayer, the Scottish basic rate, of tax in the year of assessment less only the personal reliefs to which the claimant is entitled under Chapters 2, 3 and 3A of Part 3 of the Income Tax Act 2007 as are appropriate to his circumstances; but, if the period over which those earnings are to be taken into account is less than a year, the earnings to which the basic rate , or the Scottish basic rate, ... of tax is to be applied and the amount of the personal reliefs deductible under this paragraph shall be calculated on a pro rata basis;

• (b) where the weekly amount of those earnings equals or exceeds the lower earnings limit, an amount representing primary Class 1 contributions under the Contributions and Benefits Act, calculated by applying to those earnings the initial and main primary percentages in accordance with section 8(1) (a) and (b) of that Act; and

• (c) one-half of any sum payable by the claimant in respect of a pay period by way of a contribution towards an occupational or personal pension scheme.

• (8ZA) Paragraphs (1), (2), (3), (4), (5) and (6) shall not apply in respect of any amount of income other than earnings, or earnings derived from employment as an employed earner, arising out of the claimant participating as a service user.

• (8A) In paragraphs (3A) and (3B) the expression “resources” has the same meaning as in the Social Security Pensions Act 1975 by virtue of section 66(1) of that Act.

• (9) In paragraph (4) the expression “ordinary clothing or footwear” means clothing or footwear for normal daily use, but does not include school uniforms, or clothing or footwear used solely for sporting activities.

Notional earnings of seasonal workers

43

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

Modifications in respect of children and young persons

44

• (1) Any capital of a child or young person payable by instalments which are outstanding on–

• (a) the first day in respect of which income support is payable or at the date of the determination of the claim, whichever is the earlier; or

• (b) in the case of a supersession, the date of that supersession,

shall be treated as income if the aggregate of the instalments outstanding and the amount of that child’s or young person’s other capital calculated in accordance with Chapter VI of this Part in like manner as for the claimant would exceed £3,000.

• (2) In the case of a child or young person who is residing at an educational establishment at which he is receiving relevant education—

• (a) any payment made to the educational establishment, in respect of that child's or young person's maintenance, by or on behalf of a person who is not a member of the family or by a member of the family out of funds contributed for that purpose by a person who is not a member of the family, shall be treated as income of that child or young person but it shall only be taken into account over periods during which that child or young person is present at that educational establishment; and

• (b) if a payment has been so made, for any period in a benefit week in term-time during which that child or young person returns home, he shall be treated as possessing an amount of income in that week calculated by multiplying the amount of personal allowance, any disabled child premium and any enhanced disability premium applicable in respect of that child or young person by the number equal to the number of days in that week in which he was present at his educational establishment and dividing the product by seven; but this sub-paragraph shall not apply where the educational establishment is provided under section 8 of the Education Act 1944 (duty of local authority to secure primary and secondary schools) by a local education authority or where the payment is made under section 49 or 50 of the Education (Scotland) Act 1980 (power of education authority to assist persons).

• (3) Where a child or young person—

• (a) is resident at an educational establishment and he is wholly or partly maintained at that establishment by a local education authority under section 8 of the Education Act 1944; or

• (b) is maintained at an educational establishment under section 49 or 50 of the Education (Scotland) Act 1980,

he shall for each day he is present at that establishment be treated as possessing an amount of income equal to the sum obtained by dividing the amount of personal allowance, any disabled child premium and any enhanced disability premium applicable in respect of him by seven.

• (4) Where the income of a child or young person who is a member of the claimant's family calculated in accordance with Chapters I to V of this Part exceeds the amount of the personal allowance, any disabled child premium and any enhanced disability premium applicable in respect of that child or young person, the excess shall not be treated as income of the claimant.

• (5) Where the capital of a child or young person if calculated in accordance with Chapter VI of this Part in like manner as for the claimant, except as provided in paragraph (1), would exceed £3,000, any income of that child or young person shall not be treated as income of the claimant.

• (6) In calculating the net earnings or net profit of a child or young person there shall be disregarded, (in addition to any sum which falls to be disregarded under paragraphs 11 to 13), any sum specified in paragraphs 14 and 15 of Schedule 8 (earnings to be disregarded).

• (7) Any income of a child or young person which is to be disregarded under Schedule 9 (income other than earnings to be disregarded) shall be disregarded in such manner as to produce the result most favourable to the claimant.

• (8) Where a child or young person is treated as possessing any income under paragraphs (2) and (3) the foregoing provisions of this Part shall apply for the purposes of calculating that income as if a payment had actually been made and as if it were actual income which he does possess.

• (9) For the purposes of this regulation, a child or young person shall not be treated as present at his educational establishment on any day if on that day he spends the night with the claimant or a member of his household.

CHAPTER VI — capital

Capital limit

45

For the purposes of section 134(1) of the Contributions and Benefits Act as it applies to income support (no entitlement to benefit if capital exceeds prescribed amount), the prescribed amount is £16,000.

Calculation of capital

46

• (1) For the purposes of Part II of the Act as it applies to income support, the capital of a claimant to be taken into account shall, subject to paragraph (2), be the whole of his capital calculated in accordance with this Part and any income treated as capital under regulation 48 (income treated as capital).

• (2) There shall be disregarded from the calculation of a claimant's capital under paragraph (1) any capital, where applicable, specified in Schedule 10.

Disregard of capital of child or young person

47

The capital of a child or young person who is a member of the claimant's family shall not be treated as capital of the claimant.

Income treated as capital

48

• (1) Any ... bounty derived from employment to which paragraph 7 of Schedule 8 applies and paid at intervals of at least one year shall be treated as capital.

• (2) Except in the case of an amount to which section 23(5) (a) (ii) of the Act (refund of tax in trade disputes cases) or regulation 41(4) (capital treated as income) applies, any amount by way of a refund of income tax deducted from profits or emoluments chargeable to income tax under Schedule D or E shall be treated as capital.

• (3) Any holiday pay which is not earnings under regulation 35(1) (d) (earnings of employed earners) shall be treated as capital.

• (4) Except any income derived from capital disregarded under paragraph 1, 2, 4, 6, 12 , 25 to 28, 44 or 45 of Schedule 10, any income derived from capital shall be treated as capital but only from the date it is normally due to be credited to the claimant's account.

• (5) Subject to paragraph (6), in the case of employment as an employed earner, any advance of earnings or any loan made by the claimant's employer shall be treated as capital.

• (6) Paragraph (5) shall not apply to a person to whom section 23 of the Act (trade disputes) applies or in respect of whom section 20(3) of the Act (conditions of entitlement to income support) has effect as modified by section 23A(b) (effect of return to work).

• (7) Any payment under section 30 of the Prison Act 1952 (payments for discharged prisoners) or allowance under section 17 of the Prisons (Scotland) Act 1952 (allowances to prisoners on discharge) shall be treated as capital.

• (8) Any payment made by a local authority, which represents arrears of payments under—

• (a) paragraph 15 of Schedule 1 to the Children Act 1989 (power of a local authority to make contributions to a person with whom a child lives as a result of a residence order); or

• (b) section 34(6) or as the case may be, section 50 of the Children Act 1975 (payments towards maintenance for children),

shall be treated as capital.

• (8A) Any payment made by an authority, as defined in Article 2 of the Children Order which represents arrears of payments under Article 15 of, and paragraph 17 of Schedule 1 to, that Order (contribution by an authority to child’s maintenance), shall be treated as capital.

• (9) Any charitable or voluntary payment which is not made or not due to be made at regular intervals, other than one to which paragraph (10) applies, shall be treated as capital.

• (10) This paragraph applies to a payment—

• (a) which is made to a person to whom section 23 of the Act (trade disputes) applies or in respect of whom section 20(3) of the Act (conditions of entitlement to income support) has effect as modified by section 23A(b) of the Act (effect of return to work) or to a member of the family or to the partner of such a person;

• (ab) which is a Grenfell Tower payment;

• (ac) which is a child abuse payment;

• (ad) which is a Windrush payment; ...

• (ae) which is a Post Office compensation payment;

• (af) which is an LGBT Financial Recognition Scheme payment;

• (ag) which is a miscarriage of justice compensation payment;

• (b) to which regulation 44(2) (modification in respect of children and young persons) applies; or

• (c) which is 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 , the Victims of Overseas Terrorism Compensation Scheme or the Independent Living Fund (2006).

• (11) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (12) Any arrears of subsistence allowance which are paid to a claimant as a lump sum shall be treated as capital.

Calculation of capital in the United Kingdom

49

Capital which a claimant possesses in the United Kingdom shall be calculated at its current market or surrender value less—

• (a) where there would be expenses attributable to sale, 10 per cent; and

• (b) the amount of any incumbrance secured on it.

Calculation of capital outside the United Kingdom

50

Capital which a claimant possesses in a country outside the United Kingdom shall be calculated—

• (a) in a case in which there is no prohibition in that country against the transfer to the United Kingdom of an amount equal to its current market or surrender value in that country, at that value;

• (b) in a case where there is such a prohibition, at the price which it would realise if sold in the United Kingdom to a willing buyer,

less, where there would be expenses attributable to sale, 10 per cent and the amount of any incumbrance secured on it.

Notional capital

51

• (1) A claimant shall be treated as possessing capital of which he has deprived himself for the purpose of securing entitlement to income support or increasing the amount of that benefit except–

• (a) where that capital is derived from a payment made in consequence of any personal injury and is placed on trust for the benefit of the claimant; or

• (b) to the extent that the capital which he is treated as possessing is reduced in accordance with regulation 51A (diminishing notional capital rule) or

• (c) any sum to which paragraph 44(2)(a) of Schedule 10 (capital to be disregarded) applies which is administered in the way referred to in paragraph 44(1)(a);

• (d) any sum to which paragraph 45(a) of Schedule 10 refers.

• (2) Except in the case of—

• (a) a discretionary trust;

• (b) a trust derived from a payment made in consequence of a personal injury; or

• (c) any loan which would be obtainable only if secured against capital disregarded under Schedule 10, or

• (d) a personal pension scheme ... or

• (da) an occupational pension scheme or a payment made by the Board of the Pension Protection Fund where the claimant has not attained the qualifying age for state pension credit; or

• (e) any sum to which paragraph 44(2)(a) of Schedule 10 (capital to be disregarded) applies which is administered in a way referred to in paragraph 44(1)(a); or

• (f) any sum to which paragraph 45(a) of Schedule 10 refers,

any capital which would become available to the claimant upon application being made but which has not been acquired by him shall be treated as possessed by him but only from the date on which it could be expected to be acquired were an application made

• (3) Any payment of capital, other than a payment of capital specified in paragraph (3A) or (3B), made—

• (a) to a third party in respect of a single claimant or in respect of a member of the family his partner (but not a member of the third party’s family) shall be treated—

• (i) in a case where that payment is derived from a payment of any benefit under the benefit Acts, a payment from the Armed Forces and Reserve Forces Compensation Scheme, a war disablement pension, war widow’s pension or war widower’s pension or a pension payable to a person as a widow, widower or surviving civil partner under ... any power of Her Majesty otherwise than under an enactment to make provision about pensions for or in respect of persons who have been disabled or who have died in consequence of service as members of the armed forces of the Crown, as possessed by that single claimant, if it is paid to him, or by that member if it is paid to any member of the family or by his partner, if it is paid to his partner;

• (ia) in a case where that payment is a payment of an occupational pension , a pension or other periodical payment made under a personal pension scheme or a payment made by the Board of the Pension Protection Fund, as possessed by that single claimant or, as the case may be, by that member the claimant’s partner;

• (ii) in any other case, as possessed by that single claimant or by that member or his partner to the extent that it is used for the food, ordinary clothing or footwear, household fuel, rent ... for which housing benefit is payable or ... any housing costs to the extent that they are met under regulation 17(1)(e) and 18(1)(f) (housing costs) ..., of that single claimant or, as the case may be, of any member of that family of his partner, or is used for any council tax or water charges for which that claimant or member is liable partner is liable;

• (b) to a single claimant or a member of the family in respect of a third party (but not in respect of another member of the family) shall be treated as possessed by that single claimant or, as the case may be, that member of the family to the extent that it is kept or used by him or used by or on behalf of any member of the family.

to a single claimant or his partner in respect of a third party (but not in respect of another member of his family) shall be treated as possessed by that single claimant or, as the case may be, his partner, to the extent that it is kept or used by him or used by or on behalf of his partner.

• (3A) Paragraph (3) shall not apply in respect of a payment of capital made—

• (a) 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 Independent Living Fund (2006) , 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 , the Victims of Overseas Terrorism Compensation Scheme or the London Bombings Relief Charitable Fund;

• (b) pursuant to section 2 of the Employment and Training Act 1973 in respect of a person’s participation—

• (i) in an employment programme specified in regulation 75(1)(a)(ii) of the Jobseeker’s Allowance Regulations 1996;

• (ii) in a training scheme specified in regulation 75(1)(b)(ii) of those Regulations; or

• (iia) in the Intensive Activity Period specified in regulation 75(1)(a)(iv) of those Regulations...; or

• (iii) in a qualifying course within the meaning specified in regulation 17A(7) of those Regulations.

• (ba) in respect of a person’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;

• (c) under an occupational pension scheme , in respect of a pension or other periodical payment made under a personal pension scheme or a payment made by the Board of the Pension Protection Fund where—

• (i) a bankruptcy order has been made in respect of the person in respect of whom the payment has been made or, in Scotland, the estate of that person is subject to sequestration or a judicial factor has been appointed on that person’s estate under section 41 of the Solicitors (Scotland) Act 1980;

• (ii) the payment is made to the trustee in bankruptcy or any other person acting on behalf of the creditors; and

• (iii) the person referred to in (i) and any member of his family his partner (if any) does not possess, or is not treated as possessing, any other income apart from that payment.

• (3B) Paragraph (3) shall not apply in respect of any of the following payments of capital—

• (a) a Grenfell Tower payment;

• (b) a child abuse payment;

• (c) a Windrush payment;

• (d) a Post Office compensation payment;

• (e) a vaccine damage payment;

• (f) an LGBT Financial Recognition Scheme payment;

• (g) a miscarriage of justice compensation payment.

• (4) Where a claimant stands in relation to a company in a position analogous to that of a sole owner or partner in the business of that company, he shall be treated as if he were such sole owner or partner and in such a case—

• (a) the value of his holding in that company shall, notwithstanding regulation 46 (calculation of capital), be disregarded; and

• (b) he shall, subject to paragraph (5), be treated as possessing an amount of capital equal to the value or, as the case may be, his share of the value of the capital of that company and the foregoing provisions of this Chapter shall apply for the purposes of calculating that amount as if it were actual capital which he does possess.

• (5) For so long as the claimant undertakes activities in the course of the business of the company, the amount which he is treated as possessing under paragraph (4) shall be disregarded.

• (6) Where a claimant is treated as possessing capital under any of paragraphs (1) to (4), the foregoing provisions of this Chapter shall apply for the purposes of calculating its amount as if it were actual capital which he does possess.

• (7) For the avoidance of doubt a claimant is to be treated as possessing capital under paragraph (1) only if the capital of which he has deprived himself is actual capital.

• (8) In paragraph (3) the expression “ordinary clothing or footwear” means clothing or footwear for normal daily use, but does not include school uniforms, or clothing or footwear used solely for sporting activities.

Capital jointly held

52

Except where a claimant possesses capital which is disregarded under regulation 51 (4) (notional capital), where a claimant and one or more persons are beneficially entitled in possession to any capital asset they shall be treated as if each of them were entitled in possession to the whole beneficial interest therein in an equal share and the foregoing provisions of this Chapter shall apply for the purposes of calculating the amount of capital which the claimant is treated as possessing as if it were actual capital which the claimant does possess.

Calculation of tariff income from capital

53

• (1) Except where the circumstances prescribed in paragraph ... (1B) apply to the claimant, where the claimant's capital calculated in accordance with this Part exceeds £6,000 it shall be treated as equivalent to a weekly income of £1 for each complete £250 in excess of £6,000 but not exceeding £16,000.

• (1ZA) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (1A) Where the circumstances prescribed in paragraph (1B) apply to the claimant and that claimant’s capital calculated in accordance with this Part exceeds £10,000, it shall be treated as equivalent to a weekly income of £1 for each complete £250 in excess of £10,000 but not exceeding £16,000.

• (1B) For the purposes of paragraph (1A)..., the prescribed circumstances are that the claimant lives permanently in—

• (a) a care home or an independent hospital;

• (b) an Abbeyfield Home;

• (c) accommodation 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 requires personal care by reason of old age, disablement, past or present dependence on alcohol or drugs, past or present mental disorder or a terminal illness and the care is provided in the home.

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

• (1C) For the purposes of paragraph (1B), a claimant shall be treated as living permanently in such home , hospital or accommodation where he is absent—

• (a) from a home, hospital or accommodation referred to in sub-paragraph (a) or (b) of paragraph (1B)—

• (i) ... in the case of a person over pensionable age, for a period not exceeding 52 weeks, and

• (ii) in any other case, for a period not exceeding 13 weeks;

• (b) from accommodation referred to in sub-paragraph (c) of paragraph (1B), where the claimant, with the agreement of the manager of the accommodation, intends to return to the accommodation in due course.

• (2) Notwithstanding paragraphs (1)... and (lA), where any part of the excess is not a complete £250 that part shall be treated as equivalent to a weekly income of £1.

• (3) For the purposes of paragraphs (1)... and (lA), capital includes any income treated as capital under regulations ... 48 and 60 (... income treated as capital and liable relative payments treated as capital).

• (4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

CHAPTER VII — ... liable relative payments

Interpretation

54

In this Chapter, unless the context otherwise requires—

• ...

• “claimant” includes a young claimant;

• “claimant’s family” shall be construed in accordance with section 137 of the contributions and Benefits Act 1992 (interpretation of part 7 and supplementary provisions);

• “housing costs” means, those costs which may be met under regulation 17(1)(e) or 18(1)(f) (housing costs);

• “liable relative” means—a spouse , former spouse, civil partner or former civil partner of a claimant or of a member of the claimant's family;a parent of a child or young person who is a member of the claimant's family or of a young claimant;a person who has not been adjudged to be the father of a child or young person who is a member of the claimant's family or of a young claimant where that person is contributing towards the maintenance of that child, young person or young claimant and by reason of that contribution he may reasonably be treated as the father of that child, young person or young claimant;a person liable to maintain another person in the circumstances set out in section 78(6)(c) of the Social Security Administration Act 1992 (liability to maintain another person) where the latter is the claimant or a member of the claimant's family,and, in this definition, a reference to a child's, young person's or young claimant's parent includes any person in relation to whom the child, young person or young claimant was treated as a child or a member of the family;

• “ordinary clothing and footwear” means clothing and footwear for normal daily use but does not include school uniforms;

• “payment” means a periodical payment or any other payment made by or derived from a liable relative ... but it does not include any payment—arising from a disposition of property made in contemplation of, or as a consequence of—an agreement to separate; orany proceedings for judicial separation, divorce or nullity of marriage; or any proceedings for separation, dissolution or nullity in relation to a civil partnership; made after the death of the liable relative;made by way of a gift but not in aggregate or otherwise exceeding £250 in the period of 52 weeks beginning with the date on which the payment, or if there is more than one such payment the first payment, is made; and, in the case of a claimant who continues to be in receipt of income support at the end of the period of 52 weeks, this provision shall continue to apply thereafter with the modification that any subsequent period of 52 weeks shall begin with the first day of the benefit week in which the first payment is made after the end of the previous period of 52 weeks;to which regulation 44(2) applies (modifications in respect of children and young persons); made to a third party, or in respect of a third party, unless the payment is— in relation to the claimant or the claimant’s partner or is made or derived from a person falling within sub-paragraph (d) of the definition of liable relative; and... in respect of food, ordinary clothing or footwear, fuel, rent for which housing benefit is payable, housing costs to the extent that they are met under regulation 17(1)(e) or 18(1)(f) (housing costs), council tax or water charges;in kind;to, or in respect of, a child or young person who is to be treated as not being a member of the claimant's household under regulation 16 (circumstances in which a person is to be treated as being or not being a member of the same household);which is not a periodical payment, to the extent that any amount of that payment—has already been taken into account under this Part by virtue of a previous claim or determination; orhas been recovered under section 27(1) of the Act (prevention of duplication of payments) or is currently being recovered; orat the time the determination is made, has been used by the claimant except where he has deprived himself of that amount for the purpose of securing entitlement to income support or increasing the amount of that benefit; to which paragraph 73 of Schedule 9 (sums to be disregarded in the calculation of income other than earnings) applies.

• “periodical payment” means—a payment which is made or is due to be made at regular intervals ...;in a case where the liable relative has established a pattern of making payments at regular intervals, any such payment;any payment ... that does not exceed the amount of income support payable had that payment not been made;any payment representing a commutation of payments to which sub-paragraphs (a) or (b) of this definition applies whether made in arrears or in advance,but does not include a payment due to be made before the first benefit week pursuant to the claim which is not so made;

• “young claimant” means a person aged 16 or over but under 20 who makes a claim for income support.

Treatment of ... liable relative payments

55

Subject to regulation 55A ... a payment shall—

• (a) to the extent that it is not a payment of income, be treated as income;

• (b) be taken into account in accordance with the following provisions of this Chapter.

Period over which periodical payments are to be taken into account

56

• (1) The period over which a periodical payment is to be taken into account shall be—

• (a) in a case where the payment is made at regular intervals, a period equal to the length of that interval;

• (b) in a case where the payment is due to be made at regular intervals but is not so made, such number of weeks as is equal to the number (and any fraction shall be treated as a corresponding fraction of a week) obtained by dividing the amount of that payment by the weekly amount of that periodical payment as calculated in accordance with regulation 58(4) (calculation of the weekly amount of a liable relative payment);

• (c) in any other case, a period equal to a week.

• (2) The period under paragraph (1) shall begin on the date on which the payment is treated as paid under regulation 59 (date on which a liable relative payment is to be treated as paid).

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

57

• (1) The period over which a payment other than a periodical payment (a “non-periodical payment”) is to be taken account shall be determined as follows.

• (2) Except in a case where paragraph (4) applies, the number of weeks over which a non-periodical payment is to be taken into account shall be equal to the number obtained by dividing that payment by the amount referred to in paragraph (3).

• (3) The amount is the aggregate of £2 and—

• (a) the amount of income support that would be payable had no payment been made, ...

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

• (4) This paragraph applies in a case where a liable relative makes a periodical payment and a non-periodical payment concurrently and the weekly amount of the periodical payment (as calculated in accordance with regulation 58) is less than B.

• (5) In a case where paragraph (4) applies, the non-periodical payment shall, subject to paragraphs (6) and (7), be taken into account over a period of the number of weeks equal to the number obtained by applying the formula—

$AB−C$

• (6) If the liable relative ceases to make periodical payments, the balance (if any) of the non-periodical payment shall be taken into account over the number of weeks equal to the number obtained by dividing that balance by the amount referred to in paragraph (3).

• (7) If the amount of any subsequent periodical payment varies, the balance (if any) of the non-periodical payment shall be taken into account over a period of the number of weeks equal to the number obtained by applying the formula—

$DB−E$

• (8) The period under paragraph (2) or (4) shall begin on the date on which the payment is treated as paid under regulation 59 (date on which a liable relative payment is treated as paid) and the period under paragraph (6) and (7) shall begin on the first day of the benefit week in which the cessation or variation of the periodical payment occurred.

• (9) Any fraction which arises by applying a calculation or formula referred to in this regulation shall be treated as a corresponding fraction of a week.

• (10) In paragraphs (4) to (7)—

Athe amount of the non-periodical payment;Bthe aggregate of £2 and the amount of income support that would be payable had the periodical payment not been made ...;Cthe weekly amount of the periodical payment;Dthe balance (if any) of the non-periodical payment;Ethe weekly amount of any subsequent periodical payment.

Calculation of the weekly amount of a liable relative payment

58

• (1) Where a periodical payment is made or is due to be made at intervals of one week, the weekly amount shall be the amount of that payment.

• (2) Where a periodical payment is made or is due to be made at intervals greater than one week and those intervals are monthly, the weekly amount shall be determined by multiplying the amount of the payment by 12 and dividing the product by 52.

• (3) Where a periodical payment is made or is due to be made at intervals and those intervals are neither weekly nor monthly, the weekly amount shall be determined by dividing that payment by the number equal to the number of weeks (including any part of a week) in that interval.

• (4) Where a payment is made and that payment represents a commutation of periodical payments whether in arrears or in advance, the weekly amount shall be the weekly amount of the individual periodical payments so commutated as calculated under paragraphs (1) to (3) as is appropriate.

• (5) The weekly amount of a payment to which regulation 57 applies (period over which payments other than periodical payments are to be taken into account) shall be equal to the amount of the divisor used in calculating the period over which the payment or, as the case may be, the balance is to be taken into account.

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

59

• (1) A periodical payment is to be treated as paid—

• (a) in the case of a payment which is due to be made before the first benefit week pursuant to the claim, on the day in the week in which it is due to be paid which corresponds to the first day of the benefit week;

• (b) in any other case, on the first day of the benefit week in which it is due to be paid unless, having regard to the manner in which income support is due to be paid in the particular case, it would be more practicable to treat it as paid on the first day of a subsequent benefit week.

• (2) Subject to paragraph (3), any other payment shall be treated as paid—

• (a) in the case of a payment which is made before the first benefit week pursuant to the claim, on the day in the week in which it is paid which corresponds to the first day of the benefit week;

• (b) in any other case, on the first day of the benefit week in which it is paid unless, having regard to the manner in which income support is due to be paid in the particular case, it would be more practicable to treat it as paid on the first day of a subsequent benefit week.

• (3) Any other payment paid on a date which falls within the period in respect of which a previous payment is taken into account, not being a periodical payment, is to be treated as paid on the first day following the end of that period.

Liable relative payments to be treated as capital

60

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

CHAPTER VIII — STUDENTS

Interpretation

61

• (1) In this Chapter, unless the context otherwise requires—

• “academic year” means the period of twelve months beginning on 1st January, 1st April, 1st July or 1st September according to whether the course in question begins in the winter, the spring, the summer or the autumn respectively but if students are required to begin attending the course during August or September and to continue attending through the autumn, the academic year of the course shall be considered to begin in the autumn rather than the summer;

• “access funds" means— grants made under section 68 of the Further and Higher Education Act 1992 or section 74 of the Higher Education and Research Act 2017 ... for the purpose of providing funds on a discretionary basis to be paid to students;grants made under sections 73(a) and (c) and 74(1) of the Education (Scotland) Act 1980; ...grants made under Article 30 of the Education and Libraries (Northern Ireland) Order 1993, or grants, loans or other payments made under Article 5 of the Further Education (Northern Ireland) Order 1997 in each case being grants, or grants, loans or other payments as the case may be, made for the purpose of assisting students in financial difficulties; ... discretionary payments, known as “learner support funds”, which are made available to students in further education by institutions out of funds provided by the Secretary of State under section 14 of the Education Act 2002 or ... under sections 100 and 101 of the Apprenticeships, Skills, Children and Learning Act 2009; orFinancial Contingency Funds made available by the Welsh Ministers;

• “college of further education" means a college of further education within the meaning of Part I of the Further and Higher Education (Scotland) Act 1992;

• “contribution” means— any contribution in respect of the income of a student or any person which the Secretary of State, the Scottish Ministers or an education authority takes into account in ascertaining the amount of a student's grant or student loan; orany sums, which in determining the amount of a student's allowance or bursary in Scotland under the Education (Scotland) Act 1980, the Scottish Ministers or education authority takes into account being sums which the Scottish Ministers or education authority consider that it is reasonable for the following persons to contribute towards the holder's expenses—the holder of the allowance or bursary;the holder's parents;the holder's parent's spouse, civil partner or a person ordinarily living with the holder's parent as if he or she were the spouse or civil partner of that parent; orthe holder's spouse or civil partner;

• “course of advanced education" means— a course leading to a postgraduate degree or comparable qualification, a first degree or comparable qualification, a diploma of higher education or a higher national diploma; orany other course which is of a standard above advanced GNVQ or equivalent, including a course which is of a standard above a general certificate of education (advanced level), a Scottish national qualification (higher or advanced higher);

• “covenant income” means the income ... payable to a student under a Deed of Covenant by a person whose income is, or is likely to be, taken into account in assessing the student's grant or award;

• “education authority” means a government department, a local authority as defined in section 579 of the Education Act 1996 (interpretation), a local education authority as defined in section 123 of the Local Government (Scotland) Act 1973, an education and library board established under Article 3 of the Education and Libraries (Northern Ireland) Order 1986, any body which is a research council for the purposes of the Science and Technology Act 1965 or any analogous government department, authority, board or body, of the Channel Islands, Isle of Man or any other country outside Great Britain.

• ...

• “full-time course of advanced education" means a course of advanced education which is...— ... a full-time course of study which is not funded in whole or in part by the Secretary of State under section 14 of the Education Act 2002 or under section 100 of the Apprenticeships, Skills, Children and Learning Act 2009 or by the Welsh Ministers or a full-time course of study which is not funded in whole or in part by the Scottish Ministers at a college of further education or a full-time course of study which is a course of higher education and is funded in whole or in part by the Scottish Ministers; a course of study which is funded in whole or in part by the Secretary of State under section 14 of the Education Act 2002 or under section 100 of the Apprenticeships, Skills, Children and Learning Act 2009 or by the Welsh Ministers if it involves more than 16 guided learning hours per week for the student in question, according to the number of guided learning hours per week for that student set out— in the case of a course funded by the Secretary of State ..., in the student’s learning agreement signed on behalf of the establishment which is funded by the Secretary of State for the delivery of that course; or in the case of a course funded by the Welsh Ministers, in a document signed on behalf of the establishment which is funded by that Council for the delivery of that course; or... a course of study (not being higher education) which is funded in whole or in part by the Scottish Ministers at a college of further education if it involves—more than 16 hours per week of classroom-based or workshop-based programmed learning under the direct guidance of teaching staff according to the number of hours set out in a document signed on behalf of the college; or16 hours or less per week of classroom-based or workshop-based programmed learning under the direct guidance of teaching staff and it involves additional hours using structured learning packages supported by the teaching staff where the combined total of hours exceeds 21 per week, according to the number of hours set out in a document signed on behalf of the college;

• “full-time course of study" means a full-time course of study which— is not funded in whole or in part by the Secretary of State under section 14 of the Education Act 2002 or under section 100 of the Apprenticeships, Skills, Children and Learning Act 2009 or by the Welsh Ministers or a full-time course of study which is not funded in whole or in part by the Scottish Ministers at a college of further education or a full-time course of study which is a course of higher education and is funded in whole or in part by the Scottish Ministers; a course of study which is funded in whole or in part by the Secretary of State under section 14 of the Education Act 2002 or under section 100 of the Apprenticeships, Skills, Children and Learning Act 2009 or by the Welsh Ministers if it involves more than 16 guided learning hours per week for the student in question, according to the number of guided learning hours per week for that student set out— in the case of a course funded by the Secretary of State ..., in the student’s learning agreement signed on behalf of the establishment which is funded by the Secretary of State for the delivery of that course; or in the case of a course funded by the Welsh Ministers, in a document signed on behalf of the establishment which is funded by that Council for the delivery of that course; oris not higher education and is funded in whole or in part by the Scottish Ministers at a college of further education if it involves—more than 16 hours per week of classroom-based or workshop-based programmed learning under the direct guidance of teaching staff according to the number of hours set out in a document signed on behalf of the college; or16 hours or less per week of classroom-based or workshop-based programmed learning under the direct guidance of teaching staff and it involves additional hours using structured learning packages supported by the teaching staff where the combined total of hours exceeds 21 per week, according to the number of hours set out in a document signed on behalf of the college;

• “full-time student" means a person who is not a qualifying young person or child within the meaning of section 142 of the Contributions and Benefits Act (child and qualifying young person) and who is— aged less than 19 and is attending or undertaking a full-time course of advanced education;aged 19 or over but under pensionable age and is attending or undertaking a full-time course of study at an educational establishment; oron a sandwich course;

• “grant" (except in the definition of “access funds") means any kind of educational grant or award and includes any scholarship, studentship, exhibition, allowance or bursary but does not include a payment from access funds or any payment to which paragraph 11 of Schedule 9 or paragraph 63 of Schedule 10 applies;

• “grant income” means—any income by way of a grant;in the case of a student other than one to whom sub-paragraph (c) refers, any contribution which has been assessed whether or not it has been paid;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 been assessed and which has been paid;and any such contribution which is paid by way of a covenant shall be treated as part of the student's grant income.

• “higher education" means higher education within the meaning of Part II of the Further and Higher Education (Scotland) Act 1992;

• “last day of the course” means the date on which the last day of the final academic term falls in respect of the course in which the student is enrolled;

• “period of study” means—in the case of a course of study for one year or less, the period beginning with the start of the course and ending with the last day of the course;in the case of a course of study for more than one year, in the first or, as the case may be, any subsequent year of the course, other than the final year of the course, the period beginning with the start of the course or, as the case may be, that year's start and ending with either— the day before the start of the next year of the course in a case where the student’s grant or loan is assessed at a rate appropriate to his studying throughout the year or, if he does not have a grant or loan, where a loan would have been assessed at such a rate had he had one; or in any other case the day before the start of the normal summer vacation appropriate to his course; in the final year of a course of study of more than one year, the period beginning with that year’s start and ending with the last day of the course;

• “periods of experience” means periods of work experience which form part of a sandwich course;

• “postgraduate loan” means a loan to a student undertaking a postgraduate master’s degree course or a postgraduate doctoral degree course pursuant to regulations made under section 22 of the Teaching and Higher Education Act 1998;

• “sandwich course” has the meaning prescribed in regulation 2(9) of the Education (Student Support) Regulations 2008, regulation 4(2) of the Education (Student Loans) (Scotland) Regulations 2007, regulation 2(8) of the Education (Student Support) Regulations (Northern Ireland) 2007;

• “standard maintenance grant" means— except where paragraph (b) or (c) applies, in the case of a student attending or undertaking a course of study at the University of London or an establishment within the area comprising the City of London and the Metropolitan Police District, the amount specified for the time being in paragraph 2(2)(a) of Schedule 2 to the Education (Mandatory Awards) Regulations 1995 (“the 1995 Regulations") for such a student;except where paragraph (c) applies, in the case of a student residing at his parent’s home, the amount specified in paragraph 3(2) thereof; in the case of a student receiving an allowance or bursary under the Education (Scotland) Act 1980, the amount of money specified as the “standard maintenance allowance” for the relevant year appropriate for the student set out in the Student Support in Scotland Guide issued by the Student Awards Agency for Scotland, or its nearest equivalent in the case of a bursary provided by a college of further education or a local education authority...; in any other case, the amount specified in paragraph 2(2) of Schedule 2 to the 1995 Regulations other than in sub-paragraph (a) or (b) thereof;

• “student" means a person, other than a person in receipt of a training allowance, who is attending or undertaking a course of study at an educational establishment;

• “student loan" means a loan towards a student’s maintenance pursuant to any regulations made under section 22 of the Teaching and Higher Education Act 1998, section 73 of the Education (Scotland) Act 1980 or Article 3 of the Education (Student Support) (Northern Ireland) Order 1998 and shall include, in Scotland, a young student’s bursary paid under regulation 4(1)(c) of the Students’ Allowances (Scotland) Regulations 1999;

• ...

• (2) For the purposes of the definition of “full-time student" in paragraph (1), a person shall be regarded as attending or, as the case may be, undertaking a full-time course of study, a full-time course of advanced education or as being on a sandwich course—

• (a) subject to paragraph (3), in the case of a person attending or undertaking a part of a modular course which would be a full-time course of study for the purposes of this Part, for the period beginning on the day on which that part of the course starts and ending—

• (i) on the last day on which he is registered with the educational establishment as attending or undertaking that part as a full-time course of study; or

• (ii) on such earlier date (if any) as he finally abandons the course or is dismissed from it;

• (b) in any other case, throughout the period beginning on the date on which he starts attending or undertaking the course and ending on the last day of the course or on such earlier date (if any) as he finally abandons it or is dismissed from it.

• (3) For the purpose of sub-paragraph (a) of paragraph (2), the period referred to in that sub-paragraph shall include—

• (a) where a person has failed examinations or has failed to successfully complete a module relating to a period when he was attending or undertaking a part of the course as a full-time course of study, any period in respect of which he attends or undertakes the course for the purpose of retaking those examinations or that module;

• (b) any period of vacation within the period specified in that paragraph or immediately following that period except where the person has registered with the educational establishment to attend or undertake the final module in the course and the vacation immediately follows the last day on which he is required to attend or undertake the course.

• (4) In paragraph (2), “modular course" means a course of study which consists of two or more modules, the successful completion of a specified number of which is required before a person is considered by the educational establishment to have completed the course.

Calculation of grant income

62

• (1) The amount of a student's grant income to be taken into account shall, subject to paragraphs (2) and (2A), be the whole of his grant income.

• (2) There shall be disregarded from the amount of a student's grant income any payment—

• (a) intended to meet tuition fees or examination fees;

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

• (c) intended to meet additional expenditure incurred by a disabled student in respect of his attendance on a course;

• (d) intended to meet additional expenditure connected with term time residential study away from the student's educational establishment;

• (e) on account of the student maintaining a home at a place other than that at which he resides while attending his course but only to the extent that his rent ... is not met by housing benefit;

• (f) on account of any other person but only if that person is residing outside of the United Kingdom and there is no applicable amount in respect of him;

• (g) intended to meet the cost of books and equipment... ...;

• (h) intended to meet travel expenses incurred as a result of his attendance on the course.

• (i) intended for the maintenance ... of a child dependant.

• (j) intended for the child care costs of a child dependant.

• (k) of higher education bursary for care leavers made under Part III of the Children Act 1989 or Part 6 of the Social Services and Well-being (Wales) Act 2014.

• (2A) Where a student does not have a student loan or a postgraduate ... loan and is not treated as possessing a student loan or a postgraduate ... loan, there shall be excluded from the student’s grant income—

• (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.

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

• (3) Subject to paragraph (3B), a student’s grant income except any amount intended for the maintenance of adult dependants under Part III of Schedule 2 to the Education (Mandatory Awards) Regulations 1999 or intended for an older student under Part IV of that Schedule, shall be apportioned—

• (a) subject to paragraph (4), in a case where it is attributable to the period of study, 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 the period of study and ending with the benefit week, the last day of which coincides with, or immediately precedes, the last day of the period of study;

• (b) in any other case, 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 the period for which it is payable and ending with the benefit week, the last day of which coincides with, or immediately precedes, the last day of the period for which it is payable.

• (3A) Any grant in respect of dependants an adult dependant paid under section 63(6) of the Health Services and Public Health Act 1968 (grants in respect of the provision of instruction to officers of hospital authorities) and any amount intended for the maintenance of dependants an adult dependant ... under the provisions referred to in paragraph (3) shall be apportioned equally over a period of 52 weeks or, if there are 53 benefit weeks (including part-weeks) in the year, 53.

• (3B) In a case where a student is in receipt of a student loan or where he could have acquired a student loan by taking reasonable steps but had not done so, any amount intended for the maintenance of dependants an adult dependant under provisions other than those referred to in paragraph (3) shall be apportioned over the same period as the student’s loan is apportioned or, as the case may be, would have been apportioned.

• (4) In the case of a student on a sandwich course, any periods of experience within the period of study shall be excluded and the student's grant income shall be apportioned equally between the weeks in the period beginning with the benefit week, the first day of which immediately follows the last day of the period of experience and ending with the benefit week, the last day of which coincides with, or immediately precedes, the last day of the period of study.

Calculation of covenant income where a contribution is assessed

63

• (1) Where a student is in receipt of income by way of a grant during a period of study and a contribution has been assessed, the amount of his covenant income to be taken into account for that period and any summer vacation immediately following shall be the whole amount of his covenant income less, subject to paragraph (3), the amount of the contribution.

• (2) The weekly amount of the student's covenant income shall be determined—

• (a) by dividing the amount of income which falls to be taken into account under paragraph (1) by 52 or, if there are 53 benefit weeks (including part weeks) in the year, 53; and

• (b) by disregarding from the resulting amount, £5.

• (3) For the purposes of paragraph (1), the contribution shall be treated as increased by the amount, if any, by which the amount excluded under regulation 62(2)(h) (calculation of grant income) falls short of the amount for the time being specified in paragraph 7(4)(i) of Schedule 2 to the Education (Mandatory Awards) Regulations 1991 (travel expenditure).

Covenant income where no grant income or no contribution is assessed

64

• (1) Where a student is not in receipt of income by way of a grant the amount of his covenant income shall be calculated as follows—

• (a) any sums intended for any expenditure specified in regulation 62(2)(a) to (f), (calculation of grant income) necessary as a result of his attendance on the course, shall be disregarded;

• (b) any covenant income, up to the amount of the standard maintenance grant, which is not so disregarded, shall be apportioned equally between the weeks of the period of study and there shall be disregarded from the covenant income to be so apportioned the amount which would have been disregarded under regulation 62(2)(g) and (h) and (2A) (calculation of grant income) had the student been in receipt of the standard maintenance grant;

• (c) the balance, if any, shall be divided by 52 or, if there are 53 benefit weeks (including part weeks) in the year, 53 and treated as weekly income of which £5 shall be disregarded.

• (2) Where a student is in receipt of income by way of a grant and no contribution has been assessed, the amount of his covenant income shall be calculated in accordance with sub-paragraphs (a) to (c) of paragraph (1), except that—

• (a) the value of the standard maintenance grant shall be abated by the amount of his grant income less an amount equal to the amount of any sums disregarded under regulation 62(2)(a) to (f); and

• (b) the amount to be disregarded under paragraph (1)(b) shall be abated by an amount equal to the amount of any sums disregarded under regulation 62(2)(g) and (h) and (2A).

Relationship with amounts to be disregarded under Schedule 9

65

No part of a student's covenant income or grant income shall be disregarded under paragraph 15 of Schedule 9 (charitable and voluntary payments) ....

Other amounts to be disregarded

66

• (1) For the purposes of ascertaining income other than grant income, covenant income and loans treated as income in accordance with regulation 66A, any amounts intended for any expenditure specified in regulation 62(2) (calculation of grant income) necessary as a result of his attendance on the course shall be disregarded but only if, and to the extent that, the necessary expenditure exceeds or is likely to exceed the amount of the sums disregarded under regulation 62(2) and (2A), 63(3), 64(1)(a) or (b) and 66A(5) (calculation of grant income, covenant income and treatment of student loans) on like expenditure.

• (2) Where a claim is made in respect of any period in the normal summer vacation and any income is payable under a Deed of Covenant which commences or takes effect after the first day of that vacation, that income shall be disregarded.

Disregard of contribution

67

Where the claimant or his partner is a student and, for the purposes of assessing a contribution to the student’s grant or student loan, the other partner’s income has been taken into account, an amount equal to that contribution shall be disregarded for the purposes of assessing that other partner’s income.

Income treated as capital

68

• (1) Any amount by way of a refund of tax deducted from a student's income shall be treated as capital.

• (2) An amount paid from access funds as a single lump sum shall be treated as capital.

• (3) An amount paid from access funds as a single lump sum which is intended and used for an item other than food, ordinary clothing or footwear ..., household fuel, rent for which housing benefit is payable or any housing costs to the extent that they are met under regulation 17(1)(e) or 18(1)(f) (housing costs) ..., of a single claimant or, as the case may be, of any other member of his familyhis partner, or which is used for an item other than any council tax or water charges for which that claimant or member is liablepartner is liable shall be disregarded as capital but only for a period of 52 weeks from the date of the payment.

• (4) In paragraph (3) “ordinary clothing or footwear” means clothing or footwear for normal daily use, but it does not include—

• (a) school uniforms, or

• (b) clothing or footwear used solely for sporting activities.

Disregard of changes occurring during summer vacation

69

In calculating a student's income there shall be disregarded any change in the standard maintenance grant occurring in the recognised summer vacation appropriate to the student's course, if that vacation does not form part of his period of study, from the date on which the change occurred up to the end of that vacation.

PART VI — URGENT CASES

Urgent cases

70

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

Applicable amounts in urgent cases

71

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

Assessment of income and capital in urgent cases

72

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

SCHEDULE 1 — PERSONS NOT REQUIRED TO BE AVAILABLE FOR EMPLOYMENT

Lone parents

1

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

Single persons looking after foster children

2

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

Persons temporarily looking after another person

3

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

Persons caring for another person

4

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

Persons incapable of work

5

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

Disabled workers

6

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

Disabled students

7

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

Blind persons

8

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

Pregnancy

9

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

Persons in education

10

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

Training allowances

11

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

Open University students

12

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

Persons within 10 years of pensionable age

13

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

Persons aged 60

14

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

Allowances under the Job Release Act 1977

15

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

Refugees

16

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

Persons required to attend court

17

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

Discharged prisoners

18

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

Persons affected by a trade dispute

19

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

Persons from abroad

20

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

Persons in custody

21

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

SCHEDULE 2 — APPLICABLE AMOUNTS

PART I — personal allowances

1

The weekly amounts specified in column (2) below in respect of each person or couple specified in column (1) shall be the weekly amounts specified for the purposes of regulations 17(a) and 18(a) and (b) (applicable amounts and polygamous marriages).

Column (1)	Column (2)
Person or Couple	Amount
1 Single claimant aged—
a less than 18;	1 a £19·40;
b not less than 18 but less than 25;	b £26·05;
c not less than 25. c £33·40.
2 Lone parent aged—
a less than 18;	2 a £19·40;
b not less than 18.	b £33·40.
3 Couple—
a where both members are aged less than 18;	3 a £38·80;
b where at least one member is aged not less than 18.	b £51·45.

2

The weekly amounts specified in column (2) below in respect of each person specified in column (1) shall be the weekly amounts specified for the purposes of regulations 17(b) and 18(c).

Column (1)	Column (2)
Child or Young Person	Amount
Person aged—
a less than 11;	a £10·75;
b not less than 11 but less than 16;	b £16·10;
c not less than 16 but less than 18;	c £19·40;
d not less than 18.	d £26·05.

PART II — family premium

3

The weekly amount for the purposes of regulations 17(c) and 18(d) in respect of a family of which at least one member is a child or young person shall be £6·15.

PART III — premiums

4

Except as provided in paragraph 5, the weekly premiums specified in Part IV of this Schedule shall, for the purposes of regulations 17(d) and 18(e), be applicable to a claimant who satisfies the condition specified in paragraphs 8 to 14 in respect of that premium.

5

Subject to paragraph 6, where a claimant satisfies the conditions in respect of more than one premium in this Part of this Schedule, only one premium shall be applicable to him and, if they are different amounts, the higher or highest amount shall apply.

6

• (1) The severe disability premium to which paragraph 13 applies may be applicable in addition to either the higher pensioner premium to which paragraph 10 applies or the disability premium to which paragraph 11 applies.

• (2) The disabled child premium to which paragraph 14 applies may be applicable in addition to any other premium which may apply under this Schedule.

7

• (1) Subject to sub-paragraph (2) for the purposes of this Part of this Schedule, once a premium is applicable to claimant under this Part, a person shall be treated as being in receipt of any benefit—

• (a) in the case of a benefit to which the Social Security (Overlapping Benefits) Regulations 1979 applies, for any period during which, apart from the provisions of those Regulations, he would be in receipt of that benefit; ...

• (b) for any period spent by a person in undertaking a course of training or instruction provided or approved by the Secretary of State ... under section 2 of the Employment and Training Act 1973 or by Skills Development Scotland, Scottish Enterprise or Highlands and Islands Enterprise under section 2 of the Enterprise and New Towns (Scotland) Act 1990, or for any period during which he is in receipt of a training allowance and

• (c) in the case of carer support payment, for any period during which, apart from regulation 16 of the Carer’s Assistance (Carer Support Payment) (Scotland) Regulations 2023, he would be in receipt of that benefit.

• (2) For the purposes of the carer premium under paragraph 14ZA, a person shall be treated as being in receipt of carer’s allowance by virtue of sub-paragraph (1)(a) or carer support payment by virtue of sub-paragraph (1)(c) only if and for so long as the person in respect of whose care the allowance or payment has been claimed remains in receipt of attendance allowance , pension age disability payment , ... the care component of disability living allowance at the highest or middle rate prescribed in accordance with section 37ZB(3) of the Social Security Act , the care component of Scottish adult disability living allowance at the highest or middle rate in accordance with regulation 6(4) of the Disability Assistance (Scottish Adult Disability Living Allowance) Regulations 2025 , the care component of child disability payment at the highest or middle rate prescribed in accordance with the regulation 11(5) of the DACYP Regulations or the daily living component of personal independence payment at the standard or enhanced rate in accordance with section 78(3) of the 2012 Act , the daily living component of adult disability payment at the standard or enhanced rate in accordance with regulation 5 of the Disability Assistance for Working Age People (Scotland) Regulations 2022 or armed forces independence payment.

Lone Parent Premium

8

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

Pensioner Premium

9

The condition is that the claimant has a partner aged not less than the qualifying age for state pension credit but less than 75.

Higher Pensioner Premium

10

• (1) Subject to sub-paragraph (6), the condition is that—

• (a) the claimant’s partner is aged not less than 80; or

• (b) the claimant’s partner is aged less than 80 but not less than the qualifying age for state pension credit and either—

• (i) the additional condition specified in paragraph 12(1)(a), (c) (d) , (e) or (f) is satisfied; or

• (ii) the claimant was entitled to, or was treated as being in receipt of, income support and—

• (aa) the disability premium was or, as the case may be, would have been, applicable to him in respect of a benefit week within eight weeks of the day his partner attained the qualifying age for state pension credit; and

• (bb) he has, subject to sub-paragraph (3), remained continuously entitled to income support since his partner attained the qualifying age for state pension credit.

• (3) For the purposes of this paragraph and paragraph 12—

• (a) once the higher pensioner premium is applicable to a claimant, if he then ceases, for a period of eight weeks or less, to be entitled to or treated as entitled to income support, he shall, on becoming re-entitled to income support, thereafter be treated as having been continuously entitled thereto;

• (b) in so far as sub-paragraph (1)(b)(ii) is concerned, if a claimant ceases to be entitled to or treated as entitled to income support for a period not exceeding eight weeks which includes the day his partner attained the qualifying age for state pension credit, he shall, on becoming re-entitled to income support, thereafter be treated as having been continuously entitled thereto.

• (4) In the case of a claimant who is a welfare to work beneficiary, references in sub-paragraphs (1)(b)(ii)... and (3)(b) to a period of 8 weeks shall be treated as references to a period of 104 weeks.

• (5) For the purposes of this paragraph, a claimant shall be treated as having been entitled to and in receipt of income support throughout any period which comprises only days on which he was participating in an employment zone programme and was not entitled to income support because, as a consequence of his participation in that programme, he was engaged in remunerative work or had income in excess of his applicable amount as prescribed in Part IV.