The Child Support (Maintenance Assessments and Special Cases) Regulations 1992

[^key-78f0cb64bfac2358614022da767633f7]: Sch. 1 para. 5A(3) omitted (1.8.2007) by virtue of The Child Support (Miscellaneous Amendments) Regulations 2007 (S.I. 2007/1979), regs. 1, 4(6)(b)

[^key-12c1b6db857f75e9090923ec389cd5f1]: Words in Sch. 4 substituted (1.10.2007) by The Independent Living Fund (2006) Order 2007 (S.I. 2007/2538), arts. 1, 3(3)

[^key-d7e7cebd211c46a0ae5eeb439dfb02dd]: Words in reg. 1(2) inserted (1.10.2007) by The Independent Living Fund (2006) Order 2007 (S.I. 2007/2538), arts. 1, 3(2)

[^key-49f4501462e8643d07f53466de7b0b8d]: Words in reg. 1(2) inserted (27.10.2008) by The Employment and Support Allowance (Consequential Provisions) (No. 2) Regulations 2008 (S.I. 2008/1554), regs. 1(2)(b), 58(2)

[^key-7bed6f16734aaf2a58941165b81b81ed]: Words in reg. 7(1)(b) substituted (27.10.2008) by The Employment and Support Allowance (Consequential Provisions) (No. 2) Regulations 2008 (S.I. 2008/1554), regs. 1(2)(b), 58(3)

[^key-4d44208a7b3cdfda55d59b4c3d703609]: Words in reg. 28(1) inserted (27.10.2008) by The Employment and Support Allowance (Consequential Provisions) (No. 2) Regulations 2008 (S.I. 2008/1554), regs. 1(2)(b), 58(4)

[^key-239954a878a8a281927cc207c425c4f6]: Words in Sch. 1 para. 6(2) substituted (27.10.2008) by The Employment and Support Allowance (Consequential Provisions) (No. 2) Regulations 2008 (S.I. 2008/1554), regs. 1(2)(b), 58(5)

[^key-b670a941495dd890feb2050cbd4ee282]: Sch. 2 para. 15A inserted (6.4.2009) by The Child Support (Miscellaneous and Consequential Amendments) Regulations 2009 (S.I. 2009/736), regs. 1(1), 3(5)

[^key-4fcaa7a8b683c88afb735d25c35ed5fe]: Words in reg. 1(2) inserted (6.4.2009) by The Child Support (Miscellaneous and Consequential Amendments) Regulations 2009 (S.I. 2009/736), regs. 1(1), 3(2)(a)

[^key-19caba342d40d3cd901840cbecbeb91e]: Words in reg. 1(2) inserted (6.4.2009) by The Child Support (Miscellaneous and Consequential Amendments) Regulations 2009 (S.I. 2009/736), regs. 1(1), 3(2)(b)

[^key-2e3e3cdcafd3d7385ede7e07fec08c43]: Words in reg. 9(1)(d) substituted (6.4.2009) by The Child Support (Miscellaneous and Consequential Amendments) Regulations 2009 (S.I. 2009/736), regs. 1(1), 3(3)

[^key-37ce1c84c74d8aa25a8d6fe21350050d]: Words in reg. 18(2)(a)(iii) substituted (6.4.2009) by The Child Support (Miscellaneous and Consequential Amendments) Regulations 2009 (S.I. 2009/736), regs. 1(1), 3(4)

[^key-1478af94b5c2dd4f5cfdfce3069deb16]: Regulations applied (5.10.2009) by The Child Support (Maintenance Assessments and Special Cases) Regulations 1992 (S.I. 2009/1562), reg. 2(1)(c), Sch.

[^key-3ea9212bb101096447136d1c2cfa4b53]: Regulations applied (with modifications) (1.10.2010) by The Child Support (Miscellaneous Amendments) Regulations 2007 2010 (S.I. 2010/1907), reg. 16(2)(e)(iii)(3) (with reg. 3)

[^key-0531f7bf3dbe379aedeb2cc4cfa0b601]: Words in reg. 1(2) substituted (1.10.2010) by The Health and Social Care Act 2008 (Miscellaneous Consequential Amendments) Order 2010 (S.I. 2010/1881), arts. 1(1), 7

[^key-3eb27bee11b1b5fb973caa662259062a]: Words in Sch. 2 para. 25 inserted (15.7.2011) by The Public Bodies (Child Maintenance and Enforcement Commission: Abolition and Transfer of Functions) Order 2011 (S.I. 2011/1740), Sch. 1 para. 15

[^key-8ecac00ece4a2733193ee221935e2ec7]: Words in reg. 1(2) substituted (28.10.2011) by The Public Services Reform (Scotland) Act 2010 (Consequential Modifications of Enactments) Order 2011 (S.I. 2011/2581), art. 1(2)(b), Sch. 2 para. 18(a)

[^key-ca659769aafd78065a64ca47c9897772]: Words in reg. 1(2) substituted (28.10.2011) by The Public Services Reform (Scotland) Act 2010 (Consequential Modifications of Enactments) Order 2011 (S.I. 2011/2581), art. 1(2)(b), Sch. 2 para. 18(b)

[^key-d4612f509a0619d8cbf42016cd8ab005]: Sch. 1 Ch. 3 para. 5B inserted (30.4.2012) by The Pensions Act 2014 (Consequential, Supplementary and Incidental Amendments) Order 2012 (S.I. 2012/712), regs. 1(1), 5

[^key-0929985825ab3554fd7db7e48ee2712f]: Words in Sch. 1 para. 5B(1) substituted (1.8.2012) by The Public Bodies (Child Maintenance and Enforcement Commission: Abolition and Transfer of Functions) Order 2012 (S.I. 2012/2007), art. 1(2), Sch. para. 110

[^key-5d572c73e79225f16ebaf0e7b5a408af]: Words in Sch. 1 para. 5B(2) substituted (1.8.2012) by The Public Bodies (Child Maintenance and Enforcement Commission: Abolition and Transfer of Functions) Order 2012 (S.I. 2012/2007), art. 1(2), Sch. para. 110

[^key-4b49fd0f0c12fcd0a2d7100c41b01860]: Regulations revoked (coming into force in accordance with reg. 1(4) of the amending S.I.) by The Universal Credit (Consequential, Supplementary, Incidental and Miscellaneous Provisions) Regulations 2013 2012 (S.I. 2012/2785), reg. 10(b)

[^key-99a4d4b88696c5ba79dce8bdab21c23a]: Words in reg. 1(2) omitted (1.4.2013) by virtue of The National Treatment Agency (Abolition) and the Health and Social Care Act 2012 (Consequential, Transitional and Saving Provisions) Order 2013 (S.I. 2013/235), art. 1(2), Sch. 2 para. 20(2)(b)

[^key-3e2877d30066e7d0bf6fc1ed16718691]: Words in reg. 1(2) revoked (1.4.2013) by The Council Tax Benefit Abolition (Consequential Provision) Regulations 2013 (S.I. 2013/458), reg. 1, Sch. 1

[^key-52a0dd1408e6b417c35e6428e0c072fa]: Words in reg. 11(1)(j)(i) revoked (1.4.2013) by The Council Tax Benefit Abolition (Consequential Provision) Regulations 2013 (S.I. 2013/458), reg. 1, Sch. 1

[^key-4a04f07abb3e437b8016d4a96496f3ba]: Words in reg. 11(1)(j)(ii) revoked (1.4.2013) by The Council Tax Benefit Abolition (Consequential Provision) Regulations 2013 (S.I. 2013/458), reg. 1, Sch. 1

[^key-e26f76005697427a718c6d0fe3b6c07e]: Words in Sch. 1 para. 1(1)(i)(iib) substituted (1.4.2013) by The Police and Fire Reform (Scotland) Act 2012 (Consequential Provisions and Modifications) Order 2013 (S.I. 2013/602), art. 1(2), Sch. 2 para. 72

[^key-146d5bfb4a29ed36b5fa10bec21bb1a3]: Words in Sch. 2 para. 30 inserted (1.4.2013) by The National Treatment Agency (Abolition) and the Health and Social Care Act 2012 (Consequential, Transitional and Saving Provisions) Order 2013 (S.I. 2013/235), art. 1(2), Sch. 2 para. 20(3)(b)

[^key-fcb31b9458973deada9f32da3bb8ea44]: Sch. 4 (d) and word inserted (8.4.2013) by The Personal Independence Payment (Supplementary Provisions and Consequential Amendments) Regulations 2013 (S.I. 2013/388), reg. 2, Sch. para. 13(3)(b)

[^key-e8192a80fb93a92e5b7f6d9e6af908a4]: Word in Sch. 4 omitted (8.4.2013) by virtue of The Personal Independence Payment (Supplementary Provisions and Consequential Amendments) Regulations 2013 (S.I. 2013/388), reg. 2, Sch. para. 13(3)(a)

[^key-66014f8b8257ab04dfe43a450f71987d]: Word in Sch. 4 omitted (8.4.2013) by virtue of The Armed Forces and Reserve Forces Compensation Scheme (Consequential Provisions: Subordinate Legislation) Order 2013 (S.I. 2013/591), art. 2(2), Sch. para. 7(3)(a)

[^key-d6608e775f378bb63f05059c86bbf8c4]: Sch. 4 (e) and word inserted (8.4.2013) by The Armed Forces and Reserve Forces Compensation Scheme (Consequential Provisions: Subordinate Legislation) Order 2013 (S.I. 2013/591), art. 2(2), Sch. para. 7(3)(b)

[^key-7f7c9013181b6dd0c19c4c12c1397516]: Sch. 2 para. 8 substituted (8.4.2013) by The Personal Independence Payment (Supplementary Provisions and Consequential Amendments) Regulations 2013 (S.I. 2013/388), reg. 2, Sch. para. 13(2)(a)

[^key-59ca9ca770d49c9f36aae4539d02e712]: Words in Sch. 2 para. 8 inserted (8.4.2013) by The Armed Forces and Reserve Forces Compensation Scheme (Consequential Provisions: Subordinate Legislation) Order 2013 (S.I. 2013/591), art. 2(2), Sch. para. 7(2)(i)

[^key-98e62fe412f79db4206e57aa0e8b1e53]: Words in Sch. 2 para. 15 inserted (8.4.2013) by The Personal Independence Payment (Supplementary Provisions and Consequential Amendments) Regulations 2013 (S.I. 2013/388), reg. 2, Sch. para. 13(2)(b)

[^key-d6fec27db15780069e3adce8d20cf41d]: Words in Sch. 2 para. 15 inserted (8.4.2013) by The Armed Forces and Reserve Forces Compensation Scheme (Consequential Provisions: Subordinate Legislation) Order 2013 (S.I. 2013/591), art. 2(2), Sch. para. 7(2)(ii)

[^key-6e6019980c5c0a57bbc95da87da02585]: Reg. 10C inserted (29.4.2013) by The Universal Credit (Consequential, Supplementary, Incidental and Miscellaneous Provisions) Regulations 2013 (S.I. 2013/630), regs. 1(2), 41(3)

[^key-f0b82da202d82064b79205c2b21f3ce6]: Sch. 2 para. 7A inserted (29.4.2013) by The Universal Credit (Consequential, Supplementary, Incidental and Miscellaneous Provisions) Regulations 2013 (S.I. 2013/630), regs. 1(2), 41(4)

[^key-fa733ceedc78974a6153cc4c9fa65a24]: Words in reg. 1(2) inserted (29.4.2013) by The Universal Credit (Consequential, Supplementary, Incidental and Miscellaneous Provisions) Regulations 2013 (S.I. 2013/630), regs. 1(2), 41(2)(a)

[^key-cb67b186a03c96da04e5c4621fdacee9]: Words in reg. 1(2) inserted (29.4.2013) by The Universal Credit (Consequential, Supplementary, Incidental and Miscellaneous Provisions) Regulations 2013 (S.I. 2013/630), regs. 1(2), 41(2)(b)

[^key-b7dc1e514c310d71226c28b460c93675]: Reg. 1(2B) inserted (30.9.2013) by The Child Support (Miscellaneous Amendments) Regulations 2013 (S.I. 2013/1517), regs. 1(2), 3

[^key-0c048d6a5c697838d36eed22beb95ed0]: Words in Sch. 2 para. 48C substituted (1.4.2014) by The Social Care (Self-directed Support) (Scotland) Act 2013 (Consequential Modifications and Savings) Order 2014 (S.I. 2014/513), art. 1(2), Sch. para. 4 (with art. 3)

[^key-122577a48ba3d7351ee5945cbfe88380]: Words in Sch. 4 para. a(iv) inserted (18.5.2014) by The Social Security (Maternity Allowance) (Miscellaneous Amendments) Regulations 2014 (S.I. 2014/884), regs. 1, 3(1)

[^key-3290501e5b7e20958dda72c8b19eacff]: Words in reg. 27A(1) inserted (30.6.2014) by The Child Support (Consequential and Miscellaneous Amendments) Regulations 2014 (S.I. 2014/1386), regs. 1(2), 3(b) (as amended (24.6.2014) by S.I. 2014/1621, reg. 3)

[^key-27a27a1b9f62d61b99576e10f710d2e6]: Words in reg. 27A(2) inserted (30.6.2014) by The Child Support (Consequential and Miscellaneous Amendments) Regulations 2014 (S.I. 2014/1386), regs. 1(2), 3(c) (as amended (24.6.2014) by S.I. 2014/1621, reg. 3)

[^key-5cf69fdb2c0d2c96678aca012766c188]: Words in reg. 27A(2) substituted (30.6.2014) by The Child Support (Consequential and Miscellaneous Amendments) Regulations 2014 (S.I. 2014/1386), regs. 1(2), 3(c) (as amended (24.6.2014) by S.I. 2014/1621, reg. 3)

[^key-dfa177a25b615f3535e8388cd83d31d9]: Reg. 27A title substituted (30.6.2014) by The Child Support (Consequential and Miscellaneous Amendments) Regulations 2014 (S.I. 2014/1386), regs. 1(2), 3(a) (as amended (24.6.2014) by S.I. 2014/1621, reg. 3)

[^key-d11e156a7ae77caafd9038a5ae688e30]: Words in reg. 1(2) substituted (E+W) (13.3.2014) by The Marriage (Same Sex Couples) Act 2013 (Consequential Provisions) Order 2014 (S.I. 2014/107), art. 1(2), Sch. 1 para. 14; (S) (16.12.2014) by The Child Support (Miscellaneous Amendments) Regulations 2004 2014 (S.I. 2014/3229), art. 1(2), Sch. 6 para. 9

[^key-17e81902ed01d971b5e02557a9d934d8]: Sch. 1 para. 1(1)(gg): semicolon substituted for full stop (31.12.2014) by The Shared Parental Leave and Statutory Shared Parental Pay (Consequential Amendments to Subordinate Legislation) Order 2014 (S.I. 2014/3255), arts. 1(2), 6(a)

[^key-ebf81dfddd91624ada87cce2f4e2d439]: Words in Sch. 1 para. 1(1)(gg) inserted (31.12.2014) by The Shared Parental Leave and Statutory Shared Parental Pay (Consequential Amendments to Subordinate Legislation) Order 2014 (S.I. 2014/3255), arts. 1(2), 6(b)

[^key-5f03b6f1b8fa42d0c6fe5cb268889ff9]: Words in Sch. 1 para. 2A(4)(a) substituted (6.4.2015) by The Social Security (Miscellaneous Amendments No. 2) Regulations 2015 (S.I. 2015/478), regs. 1(4), 28

[^key-c02a9ea1781bab9ba6b54e4e4b8e702f]: Words in Sch. 1 para. 3(6)(a) substituted (6.4.2015) by The Social Security (Miscellaneous Amendments No. 2) Regulations 2015 (S.I. 2015/478), regs. 1(4), 28

[^key-e1d1e2dd0be82a72f45238111d6e59ca]: Words in reg. 7(1)(b) substituted (coming into force in accordance with art. 1(2)(b) of the amending S.I.) by The Pensions Act 2014 (Consequential, Supplementary and Incidental Amendments) Order 2015 (S.I. 2015/1985), arts. 1(2)(b), 14(2)

[^key-333219534f27281dcb7c796f845f34e9]: Words in Sch. 1 para. 6(2) substituted (coming into force in accordance with art. 1(2)(b) of the amending S.I.) by The Pensions Act 2014 (Consequential, Supplementary and Incidental Amendments) Order 2015 (S.I. 2015/1985), arts. 1(2)(b), 14(3)

[^key-b45280c6f356efaf07f7c5995a8f0905]: Sch. 2 para. 7B inserted (coming into force in accordance with art. 1-3 of the amending S.I.) by The Pensions Act 2014 (Consequential, Supplementary and Incidental Amendments) Order 2017 (S.I. 2017/422), arts. 1(2), 12

[^key-6f9ae40273b82da95a3d273348f1852c]: Sch. 2 para. 31A inserted (3.11.2017) by The Social Services and Well-being (Wales) Act 2014 and the Regulation and Inspection of Social Care (Wales) Act 2016 (Consequential Amendments) Order 2017 (S.I. 2017/901), art. 5(3)(a)

[^key-85ecbd0a3c306bf06226d5b6d6b9b59f]: Words in reg. 27A(1) inserted (3.11.2017) by The Social Services and Well-being (Wales) Act 2014 and the Regulation and Inspection of Social Care (Wales) Act 2016 (Consequential Amendments) Order 2017 (S.I. 2017/901), arts. 1, 5(2)

[^key-080117aae6a9b37b96199c3085814ca0]: Words in reg. 27A(1) omitted (3.11.2017) by virtue of The Social Services and Well-being (Wales) Act 2014 and the Regulation and Inspection of Social Care (Wales) Act 2016 (Consequential Amendments) Order 2017 (S.I. 2017/901), arts. 1, 21

[^key-ade8efe17a3f594dddf94f959c7f4bf4]: Sch. 2 para. 48C(1): Sch. 2 para. 48C renumbered as Sch. 2 para. 48C(1) (3.11.2017) by The Social Services and Well-being (Wales) Act 2014 and the Regulation and Inspection of Social Care (Wales) Act 2016 (Consequential Amendments) Order 2017 (S.I. 2017/901), arts. 1, 5(3)(b)(i)

[^key-e0f30ded93503539206ea89166ed994d]: Sch. 2 para. 48C(2) inserted (3.11.2017) by The Social Services and Well-being (Wales) Act 2014 and the Regulation and Inspection of Social Care (Wales) Act 2016 (Consequential Amendments) Order 2017 (S.I. 2017/901), arts. 1, 5(3)(b)(ii)

[^key-887c35f3a0e619d9249f288954ec83b4]: Sch. 2 paras. 29A, 29B inserted (7.11.2017) by The Social Security and Child Support (Care Payments and Tenant Incentive Scheme) (Amendment) Regulations 2017 (S.I. 2017/995), regs. 1, 17(2)

[^key-a44c452577929326a5989a9da8c71457]: Sch. 2 para. 48G inserted (coming into force in accordance with reg. 1(3) of the amending S.I.) by The Child Support (Miscellaneous and Consequential Amendments) Regulations 2015 (S.I. 2015/338), regs. 1(3), 3

[^key-a1910d42126c8621a487189e878b6c84]: Words in reg. 1(2) inserted (2.4.2018) by The Social Security and Child Support (Regulation and Inspection of Social Care (Wales) Act 2016) (Consequential Provision) Regulations 2018 (S.I. 2018/228), regs. 1, 4(2)(a)

[^key-9b5a8c3b839951d4cf26b001cbb4b869]: Words in reg. 1(2) inserted (2.4.2018) by The Social Security and Child Support (Regulation and Inspection of Social Care (Wales) Act 2016) (Consequential Provision) Regulations 2018 (S.I. 2018/228), regs. 1, 4(2)(b)

[^key-e7db18cd0d69e003202e43af2bbd4e22]: Words in Sch. 2, para. 30 substituted (1.7.2022) by The Health and Care Act 2022 (Consequential and Related Amendments and Transitional Provisions) Regulations 2022 (S.I. 2022/634), reg. 1(2), Sch. para. 1(1)(3) (with Sch. para. 1(2))

[^key-889106087fa48a36e61a637daee0a90a]: Words in reg. 1(2) inserted (1.7.2022) by The Health and Care Act 2022 (Consequential and Related Amendments and Transitional Provisions) Regulations 2022 (S.I. 2022/634), regs. 1(2), 5(2)(b)

[^key-9bbd90f727418d2c89a6ffce83816c9e]: Words in reg. 1(2) omitted (1.7.2022) by virtue of The Health and Care Act 2022 (Consequential and Related Amendments and Transitional Provisions) Regulations 2022 (S.I. 2022/634), regs. 1(2), 5(2)(a)

7A

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

Loans for repairs and improvements in transitional cases

2A

In the case of a loan entered into before the first date upon which a maintenance application or enquiry form is given or sent or treated as given or sent to the relevant person, for the purposes of paragraph 1(d) “repairs and improvements” means repairs and improvements of any description whatsoever.

Exempt income: additional provisions relating to eligible housing costs

Conditions relating to eligible housing costs

Accommodation also used for other purposes

Ineligible service and fuel charges

Interpretation

SCHEDULE 3A — AMOUNT TO BE ALLOWED IN RESPECT OF TRANSFER OF PROPERTY

Interpretation

1

• (1) In this Schedule—

• “property” means—a legal estate or an equitable interest in land; ora sum of money which is derived from or represents capital, whether in cash or in the form of a deposit with—the Bank of England;an authorised institution or an exempted person within the meaning of the Banking Act 1987;a building society incorporated or deemed to be incorporated under the Building Societies Act 1986;any business asset as defined in sub-paragraph (2) (whether in the form of money or an interest in land or otherwise);any policy of insurance which has been obtained and retained for the purpose of providing a capital sum to discharge a mortgage or charge secured upon an estate or interest in land which is also the subject of the transfer (in this schedule referred to as an endowment policy);

• “qualifying transfer” means a transfer of property—which was made in pursuance of a court order made, or a written maintenance agreement executed, before 5th April 1993;which was made between the absent parent and either the parent with care or a relevant child, or both whether jointly or otherwise including, in Scotland, in common property;which was made at a time when the absent parent and the parent with care were living separate and apart; the effect of which is that (subject to any mortgage or charge) the parent with care or a relevant child is solely beneficially entitled to the property of which the property transferred forms the whole or part, or the business asset, or the parent with care is beneficially entitled to that property or that asset together with the relevant child or absent parent or both, jointly or otherwise or, in Scotland, in common property, or the relevant child is so entitled together with the absent parent; which was not made for the purpose only of compensating the parent with care either for the loss of a right to apply for, or receive, periodical payments or a capital sum in respect of herself, or for any reduction in the amount of such payments or sum;

• “Compensating transfer” means a transfer of property which would be a qualifying transfer (disregarding the requirement of paragraph (e) of the definition of “qualifying transfer”) if it were made by the absent parent, but which is made by the parent with care in favour of the absent parent, or relevant child or both jointly or otherwise, or, in Scotland, in common property;

• “relevant date” means the date of the making of the court order or the execution of the written maintenance agreement in pursuance of which the qualifying transfer was made.

• (2) For the purposes of sub-paragraph (1) “business asset” means an asset, whether in the form of money or an interest in land or otherwise which, prior to the date of transfer was use in the course of a trade or business carried on—

• (a) by the absent parent as a sole trader;

• (b) by the absent parent in partnership, whether with the parent with care or not;

• (c) by a close company within the meaning of sections 414 and 415 of the Income and Corporation Taxes Act 1988 in which the absent parent was a participator at the date of the transfer.

• (3) Where the condition specified in regulation 10(a)

is satisfied this Schedule shall apply as if references—

• (a) to the parent with care were references to the absent parent; and

• (b) to the absent parent were references to the parent with care.

Evidence to be produced in connection with the allowance for transfers of property

2

• (1) Where the absent parent produces to the Secretary of State—

• (a) contemporaneous evidence in writing of the making of a court order or of the execution of a written maintenance agreement, which requires the relevant person to make a qualifying transfer of property;

• (b) evidence in writing and whether contemporaneous or not as to—

• (i) the fact of the transfer;

• (ii) the value of the property transferred at the relevant date;

• (iii) the amount of any mortgage or charge outstanding at the relevant date,

an amount in respect of the relevant value of the transfer determined in accordance with the following provisions of this Schedule shall be allowed in calculating or estimating the exempt income of the absent parent.

• (2) Whether the evidence specified in sub-paragraph (1) is not produced within a reasonable time after the Secretary of State has been notified of the wish of the absent parent that the Secretary of State consider the question, he shall determine the question on the basis that the relevant value of the transfer is nil.

Consideration of evidence produced by other parent

3

• (1) Where an absent parent has notified the Secretary of State that he wishes him to consider whether an amount should be allowed in respect of the relevant value of a qualifying transfer, the Secretary of State shall—

• (a) give notice to the other parent of that application; and

• (b) have regard in determining the application to any representations made by the other parent which are received within the period specified in sub-paragraph (2).

• (2) The period specified in this sub-paragraph is one month from the date on which the notice referred to in sub-paragraph (1)(a) above was sent or such longer period as the Secretary of State is satisfied is reasonable in the circumstances of the case.

Computation of qualifying value—business assets and land

4

• (1) Subject to paragraph 6, where the property transferred by the absent parent is, or includes an estate or interest in land, or a business asset, the qualifying value of that estate, interest or asset shall be determined in accordance with the formula—

$$QV=(VP-MCP)2-(VAP-MCR)-VCR$ where—QV is the qualifying value,VP is the value at the relevant date of the business asset or the property of which the estate or interest forms the whole or part,andfor the purposes of this calculation it is assumed that the estate, interest or asset held on the relevant date by the absent parent or by the absent parent and the parent with care is held by them jointly in equal shares or, in Scotland, in common property;MCP is the amount of any mortgage or charge outstanding immediately prior to the relevant date on the business asset or on the property of which the estate or interest forms the whole or part;VAP is the value calculated at the relevant date of the business asset or of the property of which the estate or interest forms the whole or part beneficially owned by the absent parent immediately following the transfer (if any);MCR is, where immediately after the transfer the absent parent is responsible for discharging a mortgage or charge on the business asset or on the property of which the estate or interest forms the whole or part, the amount calculated at the relevant date which is a proportion of any such mortgage or charge outstanding immediately following the transfer, being the same percentage as VAP bears to that property as a whole; andVCR is the value of any charge in favour of the absent parent on the business asset or on the property of which the estate or interest forms the whole or part, being the amount specified in the court order or written maintenance agreement in relation to the charge, or the amount of a proportion of the value of the business asset or the property on the relevant date specified in the court order or written maintenance agreement.$

• (2) For the purposes of sub-paragraph (1) the value of an estate or interest in land is to be determined upon the basis that the parent with care and any relevant child, if in occupation of the land, would quit on completion of the sale.

Computation of qualifying value—cash, deposits and endowment policies

5

—Subject to paragraph 6, where the property which is the subject of the qualifying transfer is, or includes—

• (i) a sum of money whether in cash or in the form of a deposit with the Bank of England, and authorised institution or exempted person within the meaning of the Banking Act 1987, or a building society incorporated or deemed to be incorporated under the Building societies Act 1986, derived from or representing capital; or

• (ii) an endowment policy,

the amount of the qualifying value shall be determined by applying the formula—

$$QV=VT2$where—aQV is the qualifying value; andbVT is the amount of cash, the balance of the account or the surrender value of the endowment policy on the relevant date and for the purposes of this calculation it is assumed that the cash, balance or policy held on the relevant date by the absent parent and the parent with care is held by them jointly in equal shares or, in Scotland, in common property.$

Transfer wholly in lieu of periodical payments for relevant child

6

Where the evidence produced in relation to a transfer to, or in respect of, a relevant child, shows expressly that the whole of that transfer was made exclusively in lieu of periodical payments in respect of that child—

• (a) in a case to which paragraph 4 applies, the qualifying value shall be treated as being twice the qualifying value calculated in accordance with that paragraph;

and

• (b) in a case to which paragraph 5 applies, the qualifying value shall be treated as being twice the qualifying value calculated in accordance with that paragraph.

Multiple transfers to related persons

7

• (1) Where there has been more than one qualifying transfer from the absent parent—

• (a) to the same parent with care;

• (b) to or for the benefit of the same relevant child;

• (c) to or for the benefit of two or more relevant children with respect to all of whom the same persons are respectively the parent with care and the absent parent;

or any combination thereof, the relevant value by reference to which the allowance is to be calculated in accordance with paragraph 10 shall be the aggregate of the qualifying transfers calculated individually in accordance with the preceding paragraphs of this Schedule, less the value of any compensating transfer or where there has been more than one, the aggregate of the values of the compensating transfers so calculated.

• (2) Except as provided by sub-paragraph (1), the values of transfers shall not be aggregated for the purposes of this Schedule.

Computation of the value of compensation transfers

8

Subject to paragraph 8A, the value of a compensation transfer shall be determined in accordance with paragraph 4 to 7 above, but as if any reference in those paragraphs—

• (a) to the absent parent were a reference to the parent with care;

• (b) to the parent with care were a reference to the absent parent; and

• (c) to a qualifying transfer were a reference to a compensating transfer.

Computation of relevant value of a qualifying transfer

9

The relevant value of a qualifying transfer shall be calculated by deducting from the qualifying value of the qualifying transfer the qualifying value of any compensating transfer between the same persons as are parties to the qualifying transfer.

Amount to be allowed in respect of a qualifying transfer

10

For the purposes of regulation 9(1)(bb), the amount to be allowed in the computation of E, or in the case where regulation 10(a) applies, F, shall be—

• (a) where the relevant value calculated in accordance with paragraph 9 is less than £5,000, nil;

• (b) where the relevant value calculated in accordance with paragraph 9 is at least £5,000, but less than £10,000, £20.00 per week;

• (c) where the relevant value calculated in accordance with paragraph 9 is at least £10,000, but less than £25,000, £40.00 per week;

• (d) where the relevant value calculated in accordance with paragraph 9 is not less than £25,000, £60.00 per week.

11

This Schedule in its application to Scotland shall have effect as if—

• (a) in paragraph 1 for the words “legal estate or equitable interest in land” and in head (e) of paragraph 8A(1), for the words “legal estate in the land” there were substituted the words “an interest in land within the meaning of section 2(6) of the Conveyancing and Feudal Reform (Scotland) Act 1970”;

• (b) in paragraph 4 the word “estate.” and the words “estate or” in each place where they respectively occur were omitted.

• (c) in paragraphs 1, 2, 4 and 8A for the word “mortgage” there were substituted the words “heritable security”.

SCHEDULE 3B — AMOUNT TO BE ALLOWED IN RESPECT OF TRAVELLING COSTS

Interpretation

1

In this Schedule—

• “day” means, in relation to a person who attends at a work place for one period of work which commences before midnight of one day and concludes the following day, the first of those days;

• “journey” means a single journey, and “pair of journeys” means two journeys in opposing directions, between the same two places;

• “relevant employment” means an employed earner’s employment in which the relevant person is employed and in the course of which he is required to attend at a work place, and “relevant employer” means the employer of the relevant person in that employment;

• “relevant person” means—in the application of the provisions of this Schedule to regulation 9, the absent parent or the parent with care; andin the application of the provisions of this Schedule to regulation 11, the absent parent;

• “straight-line distance” means the straight-line distance measured in kilometres and calculated to 2 decimal places, and, where that distance is not a whole number of kilometres, rounded to the nearest whole number of kilometres, a distance which exceeds a whole number of kilometres by 0.50 of a kilometre being rounded up;

• “travelling costs” means the costs of—purchasing either fuel or a ticket for the purpose of travel;contributing to the costs borne by a person other than a relevant employer in providing transport; orpaying another to provide transport,which are incurred by the relevant person in travelling between the relevant person’s home and his work place, and where he has more than one relevant employment between any of his work places in those employments;

• “work place” means the relevant person’s normal place of employment in a relevant employment, and “deemed work place” means a place which has been selected by the Secretary of State, pursuant either to paragraph 8(2) or 15(2) for the purpose of calculating the amount to be allowed in respect of the relevant person’s travelling costs.

Computation of amount allowable in respect of travelling costs

2

For the purpose of regulation 9 and regulation 11 an amount in respect of the travelling costs of the relevant person shall be determined in accordance with the following provisions of this Schedule if the relevant person—

• (a) has travelling costs; and

• (b) provides the information required to enable the amount of the allowance to be determined.

Computation in cases where there is one relevant employment and one work place in that employment

3

Subject to paragraphs 21 to 23, where the relevant persons has one relevant employment and is normally required to attend at only one work place in the course of that employment the amount to be allowed in respect of travelling costs shall be determined in accordance with paragraphs 4 to 7 below.

4

There shall be calculated or, if this is impracticable, estimated—

• (a) the straight-line distance between the relevant person’s home and his work place;

• (b) the number of journeys between the relevant person’s home and this work place which he makes during a period comprising a whole number of weeks which appears to the Secretary of State to be representative of his normal pattern of work, there being disregarded any pair of journeys between his work place and his home and where the first journey is from his work place to his home and where the time which elapses between the start of the first journey and the conclusion of the second is not more than two hours.

5

The results of the calculation or estimate produced by sub-paragraph (a) of paragraph 4 shall be multiplied by the result of the calculation or estimate required by sub-paragraph (b) of that paragraph.

6

The product of the multiplication required by paragraph 5 shall be divided by the number of weeks in the period.

7

Where the result of the division required by paragraph 6 is less than or equal to 240, the amount to be allowed in respect of the relevant person’s travelling costs shall be nil, and where it is greater than 240 the weekly allowance to be made in respect of the relevant person’s travelling costs shall be 6 pence multiplied by the number by which that number exceeds 240.

Computation in cases where there is more than one work place but only one relevant employment

8

• (1) Subject to sub-paragraph (2) and paragraphs 21 to 23 below, where the relevant person has one relevant employment but attends at more than one work place the amount to be allowed in respect of travelling costs for the purposes of regulations 9 and 11 shall be determined in accordance with paragraphs 9 to 14.

• (2) Where it appears that the relevant person works at more than one work place but his pattern of work is not sufficiently regular to enable the calculation of the amounts to be allowed in respect of his travelling costs to be made readily, the Secretary of State may—

• (a) select a place which is either one of the relevant person’s work places or some other place which is connected with the relevant employment; and

• (b) apply the provisions of paragraphs 4 to 7 above to calculate the amount of the allowance to be made in respect of travelling costs upon the basis that the relevant person makes one journey from his home to the deemed work place and one journey from the deemed work place to home on each day on which he attends at a work place in connection with relevant employment,

and the provision of paragraphs 9 to 14 shall not apply.

• (3) For the purposes of sub-paragraph (2)(b) there shall be disregarded any day upon which the relevant person attends at a work place and in order to travel to or from that work place he undertakes a journey in respect of which—

• (a) the travelling costs are borne wholly or in part by the relevant employer; or

• (b) the relevant employer provides transport for any part of the journey for the use of the relevant person,

and where he attends at more than one work place on the same day that day shall be disregarded only if the condition specified in this sub-paragraph is satisfied in respect of all the work places at which he attends on that day,

9

There shall be calculated, or if that is impracticable, estimated—

• (a) the straight-line distances between the relevant person’s home and each work place; and

• (b) the straight-line distances between each of the relevant person’s work places, other than those between which he does not ordinarily travel.

10

Subject to paragraph 11, there shall be calculated for each pair of places referred to in paragraph 9 the number of journeys which the relevant person makes between them during a period comprising a whole number of weeks which appears to the Secretary of State to be representative of the normal working pattern of the relevant person.

11

For the purposes of the calculation required by paragraph 10 there shall be disregarded—

• (a) any pair of journeys between the same work place and the relevant person’s home where the first journey is from his work place to his home and the time which elapses between the start of the first journey and the conclusion of the second is not more than two hours; and

• (b) any journey in respect of which—

• (i) the travelling costs are borne wholly or in part by the relevant employer; or

• (ii) the relevant employer provides transport for any part of the journey for the use of the relevant person.

12

The result of the calculation of the number of journeys made between each pair of places required by paragraph 10 shall be multiplied by the result of the calculation or estimate of the straight-line distance between them required by paragraph 9.

13

All the products of the multiplications required by paragraph 12 shall be added together and the resulting sum divided by the number of weeks in the period.

14

Where the result of the division required by paragraph 13 is less than or equal to 240, the amount to be allowed in respect of travelling costs shall be nil, and where it is greater than 240, the weekly allowance to be made in respect of the relevant person’s travelling costs shall be 6 pence multiplied by the number by which that number exceeds 240.

Computation in cases where there is more than one relevant employment

15

• (1) Subject to sub-paragraph (2) and paragraphs 21 to 23, where the relevant person has more than one relevant employment the amount to be allowed in respect of travelling costs for the purposes of regulations 9 and 11 shall be determined in accordance with paragraphs 16 to 20.

• (2) Where it appears that in respect of any of his relevant employments, whilst the relevant person works at more than one work place, his pattern or work is not sufficiently regular to enable the calculations of the amount to be allowed in respect of his travelling costs to be made readily, the Secretary of State—

• (a) may select a place which is either one of the relevant person’s work places in that relevant employment or some other place which is connected with that relevant employment;

• (b) may calculate the weekly average distance travelled in the course of his journeys made in connection with the relevant employment upon the basis that—

• (i) the relevant person makes one journey from his home, or from another work place or deemed work place in another relevant employment, to the deemed work place and one journey from the deemed work place to his home, or to another work place or deemed work place in another relevant employment, on each day on which he attends at a work place in connection with the relevant employment in relation to which the deemed work place has been selected, and

• (ii) the distance he travels between those places is the straight-line distance between them; and

• (c) shall disregard any journeys made between work places in the relevant employment in respect of which a deemed work place has been selected.

• (3) For the purposes of sub-paragraph (2)(b) there shall be disregarded any day upon which the relevant person attends at a work place and in order to travel to or from that work place he undertakes a journey in respect of which—

• (a) the travelling costs are borne wholly or in part by the relevant employer; or

• (b) the relevant employer provides transport for any part of the journey for the use of the relevant person,

and where in the course of the particular relevant employment he attends at more than one work place on the same day, that day shall be disregarded only if the condition specified in this paragraph is satisfied in respect of all the work places at which he attends on that day in the course of that employment.

16

There shall be calculated, or if that is impracticable, estimated—

• (a) the straight-line distances between the relevant person’s home and each work place; and

• (b) the straight-line distances between each of the relevant person’s work places, except—

• (i) those between which he does not ordinarily travel, and

• (ii) those for which a calculation of the distance from the relevant person’s home is not required by virtue of paragraph 15(c).

17

Subject to paragraph 17A, there shall be calculated, or if that is impracticable estimated, for each pair of places referred to in paragraph 16 between which straight-line distances are required to be calculated or estimated, the number of journeys which the relevant person makes between them during a period comprising a whole number of weeks which appears to the Secretary of State to be representative of the normal working pattern of the relevant person.

18

The result of the calculation or estimate of the number of journeys made between each pair of places required by paragraph 17 shall be multiplied by the result of the calculation or estimate of the straight-line distance between them required by paragraph 16.

19

All the products of the multiplications required by paragraph 18, shall be added together and the resulting sum divided by the number of weeks in the period.

20

Where the result of the division required by paragraph 19, plus where appropriate the result of the calculation required by paragraph 15 in respect of a relevant employment in which a deemed work place has been selected, is less than or equal to 240 the amount to be allowed in respect of travelling costs shall be nil, and where it is greater than 240, the weekly allowance to be made in respect of the relevant person’s travelling costs shall be 6 pence multiplied by the number by which that number exceeds 240.

Relevant employments in respect of which no amount is to be allowed

21

• (1) No allowance shall be made in respect of travelling costs in respect of journeys between the relevant person’s home and his work place or between his work place and his home in a particular relevant employment if the condition set out in paragraph 22 or 23 is satisfied in respect of that employment.

• (2) The condition mentioned in paragraph 22, or as the case may be 23, is satisfied in relation to a case where the relevant person has more than one work place in a relevant employment only where the employer provides assistance of the kind mentioned in that paragraph in respect of all of the work places to or from which the relevant person travels in the course of that employment, but those journeys in respect of which that assistance is provided shall be disregarded in computing the total distance travelled by the relevant person in the course of the relevant employment.

22

The conditions is that relevant employer provides transport of any description in connection with the employment which is available to the relevant person for any part of the journey between his home and his work place or between his work place or between his work place and his home.

23

The condition is that the relevant employer bears any part of the travelling costs arising from the relevant person travelling between his home and his work place or between his work place and his home in connection with that employment, and for the purposes of this paragraph he does not bear any part of that cost where he does no more than—

• (a) make a payment to the relevant person which would fail to be taken into account in determining the amount of the relevant person’s net income;

• (b) make a loan to the relevant person;

• (c) pay to the relevant person an increased amount of remuneration,

to enable the relevant person to meet those costs himself.

3A

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

8A

• (1) This paragraph applies where—

• (a) the property which is the subject of a compensating transfer is or includes cash or deposits as defined in paragraph 5(i);

• (b) that property was acquired by the parent with care after the relevant date;

• (c) the absent parent has no legal interest in that property;

• (d) if that property is or includes cash obtained by a mortgage or charge, that mortgage or charge was executed by the parent with care after the relevant date and was of property to the whole of which she is legally entitled; and

• (e) the effect of the compensating transfer is that the parent with care or a relevant child is beneficially entitled (subject to any mortgage or charge) to the whole of the absent parent’s legal estate in the land which is the subject of the qualifying transfer.

• (2) Where sub-paragraph (1) applies, the qualifying value of the compensating transfer shall be the amount of the cash or deposits transferred pursuant to the court order or written maintenance agreement referred to in head (a) of the definition of “qualifying transfer" in paragraph 1(1).

Computation of relevant value of a qualifying transfer

Amount to be allowed in respect of a qualifying transfer

17A

For the purposes of the calculation required by paragraph 17, there shall be disregarded—

• (a) any pair of journeys between the same work place and his home where the first journey is from his work place to his home and the time which elapses between the start of the first journey and the conclusion of the second is not more than two hours; and

• (b) any journey in respect of which—

• (i) the travelling costs are borne wholly or in part by the relevant employer; or

• (ii) the relevant employer provides transport for any part of the journey for the use of the relevant person.

14A

• (1) Subject to sub-paragraph (2), the amount of any earnings top-up paid to or in respect of the absent parent or the parent with care.

• (2) Subject to sub-paragraphs (3) and (4), where earnings top-up is payable and the amount which is payable has been calculated by reference to the weekly earnings of either the absent parent and another person or the parent with care and another person—

• (a) if during the period which is used to calculate his earnings under paragraph 2 or, as the case may be, paragraph 5, the normal weekly earnings of that parent exceed those of the other person, the amount payable by way of earnings top-up shall be treated as the income of that parent;

• (b) if during that period, the normal weekly earnings of that parent equal those of the other person, half of the amount payable by way of earnings top-up shall be treated as the income of that parent;

• (c) if during that period, the normal weekly earnings of that parent are less than those of that other person, the amount payable by way of earnings top-up shall not be treated as the income of that parent.

• (3) Where any earnings top-up is in payment and, not later than the effective date, the person, or, if more than one, each of the persons by reference to whose engagement and normal engagement in remunerative work that payment has been calculated is no longer the partner of the person to whom that payment is made, the payment in question shall be treated as the income of the parent in question only where that parent is in receipt of it.

• (4) Where earnings top-up is in payment and, not later than the effective date, either or both of the persons by reference to whose engagement and normal engagement in remunerative work that payment has been calculated has ceased to be employed, half of the amount payable by way of earnings top-up shall be treated as the income of the parent in question.

Assessable income: family credit or disability working allowance paid to or in respect of a parent with care or an absent parent

10A

• (1) Subject to paragraph (2), where working tax credit is paid to or in respect of a parent with care or an absent parent, that parent shall, for the purposes of Schedule 1 to the Act, be taken to have no assessable income.

• (2) Paragraph (1) shall apply to an absent parent only if—

• (a) he is also a parent with care; and

• (b) either—

• (i) a maintenance assessment in respect of a child in relation to whom he is a parent with care is in force; or

• (ii) the Secretary of State is considering an application for such an assessment to be made.

Protected income

Disposable income

The minimum amount

Eligible housing costs

Amount of housing costs

Weekly amount of housing costs

Apportionment of housing costs: exempt income

Excessive housing costs

48C

• (1) Any payment to a person under section 1 of the Community Care (Direct Payments) Act 1996 or as a direct payment as defined in section 4(2) of the Social Care (Self-directed Support) (Scotland) Act 2013 or under regulations made under section 57 of the Health and Social Care Act 2001 (direct payments) or under regulations made under section 57 of the Health and Social Care Act 2001 (direct payments) in respect of his securing community care services, as defined in section 46 of the National Health Services and Community Care Act 1990.

• (2) In relation to Wales, any payment to a person as a direct payment made in accordance with regulations made under sections 50 to 52 of the Social Services and Well-being (Wales) Act 2014 (direct payments) in respect of his securing services under Part 4 of the Social Services and Well-being (Wales) Act 2014.

Chapter 2 — Earnings of a self-employed earner

9A

• (1) Where a war disablement pension includes an adult or child dependency increase—

• (a) if that pension, including the dependency increase, is payable to a parent, the income of that parent shall be calculated or estimated as if it did not include that amount;

• (b) if that pension, including the dependency increase, is payable to some other person but includes an amount in respect of the parent, the income of the parent shall be calculated or estimated as if it included that amount.

• (2) For the purposes of this paragraph, a “war disablement pension” includes a war widow's pension, a war widower's pension and a surviving civil partner's war pension, a payment made to compensate for non-payment of such a pension, and a pension or payment analogous to such a pension or payment paid by the government of a country outside Great Britain.

2A

• (1) Subject to paragraphs ... 2C, 4 and 5A, “earnings” in the case of employment as a self-employed earner shall have the meaning given by the following provisions of this paragraph.

• (2) “Earnings” means the ... taxable profits from self-employment of that earner..., less the following amounts—

• (a) any income tax relating to the taxable profits from the self-employment determined in accordance with sub-paragraph (3);

• (b) any National Insurance Contributions relating to the taxable profits from the self-employ ment determined in accordance with sub-paragraph (4);

• (c) one half of any premium paid in respect of a retirement annuity contract or a personal pension scheme or, where that scheme is intended partly to provide a capital sum to discharge a mortgage or charge secured upon the self-employed earner’s home, 37.5 per centum of the contributions payable.

• (3) For the purposes of sub-paragraph (2)(a) the income tax to be deducted from the ... taxable profits shall be determined in accordance with the following provisions—

• (a) subject to head (d), an amount of earnings calculated as if it were equivalent to any personal allowance which would be applicable to the earner by virtue of the provisions of Chapter 1 of Part VII of the Income and Corporation Taxes Act 1988 (personal reliefs) shall be disregarded;

• (b) subject to head (c), an amount equivalent to income tax shall be calculated in relation to the earnings remaining following the application of head (a) (the “remaining earnings”);

• (c) the tax rate applicable at the effective date shall be applied to all the remaining earnings, where necessary increasing or reducing the amount payable to take account of the fact that the earnings relate to a period greater or less than one year;

• (d) the amount to be disregarded by virtue of head (a) shall be calculated by reference to the yearly rate applicable at the effective date, that amount being reduced or increased in the same proportion to that which the period represented by the taxable profits bears to the period of one year.

• (4) For the purposes of sub-paragraph (2)(b) above, the amount to be deducted in respect of National Insurance Contributions shall be the total of—

• (a) the amount of Class 2 contributions (if any) payable under section 11(2) or, as the case may be, (8), of the Contributions and Benefits Act; and

• (b) the amount of Class 4 contributions (if any) payable under section 15(2) of that Act,

at the rates applicable at the effective date.

• (5) For the purposes of this paragraph, “taxable profits” means profits calculated in accordance with Part 2 of the Income Tax (Trading and Other Income) Act 2005.

• (6) A self-employed earner who is a person with care or an absent parent shall provide to the Secretary of State on demand a copy of—

• (a) any tax calculation notice issued to him by Her Majesty’s Revenue and Customs; and

• (b) any revised notice issued to him by Her Majesty’s Revenue and Customs.

2B

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

2C

Where the Secretary of State accepts that it is not reasonably practicable for a self-employed earner to provide any of the information specified in paragraph 2A(6), “earnings” in relation to that earner shall be calculated in accordance with paragraph 3.

5A

• (1) Subject to sub-paragraph (2) of this paragraph, the earnings of a self-employed earner may be determined in accordance with the provisions of paragraph 2A only where the ... taxable profits concerned relate to a period of not less than 6, and not more than 15 months, which terminated not more than 24 months prior to the relevant week;

• (2) Where there is more than one ... taxable profit figure which would satisfy the conditions set out in sub-paragraph (1), the earnings calculation shall be based upon the figure pertaining to the latest such period.

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

Assessable income: working families' tax credit or disabled person’s tax credit paid to or in respect of a parent with care or an absent parent

48E

Any payment made by a local authority, or by the National Assembly for Wales, to a person relating to a service which is provided to develop or sustain the capacity of that person to live independently in his accommodation.

Assessable income: working tax credit paid to or in respect of a parent with care or an absent parent

14B

• (1) Subject to sub-paragraph (2), payments to a person of working tax credit shall be treated as the income of the parent who has qualified for them by his normal engagement in remunerative work at the rate payable at the effective date.

• (2) Where working tax credit is payable and the amount which is payable has been calculated by reference to the earnings of the absent parent and another person—

• (a) if during the period which is used to calculate his earnings under paragraph 2 or, as the case may be, paragraph 5, the normal weekly earnings of that parent exceed those of the other person, the amount payable by way of working tax credit shall be treated as the income of that parent;

• (b) if during that period the normal weekly earnings of that parent equal those of the other person, half of the amount payable by way of working tax credit shall be treated as the income of that parent; and

• (c) if during that period the normal weekly earnings of that parent are less than those of that other person, the amount payable by way of working tax credit shall not be treated as the income of that parent.

48D

Any payment of child tax credit.

Assessable income: state pension credit paid to or in respect of a parent with care or an absent parent

10B

Where state pension credit is paid to or in respect of a parent with care or an absent parent, that parent shall, for the purposes of Schedule 1 to the Act, be taken to have no assessable income.

Protected income

Disposable income

The minimum amount

Eligible housing costs

Amount of housing costs

Weekly amount of housing costs

Apportionment of housing costs: exempt income

Excessive housing costs

48F

Any supplementary pension under article 29(1A) of the Naval, Military and Air Forces etc. (Disablement and Death) Service Pensions Order 1983 (pensions to widows, widowers and surviving civil partners) or under article 27(3) of the Personal Injuries (Civilians) Scheme 1983 (pensions to widows, widowers and surviving civil partners).

36A

Any sum in respect of financial assistance given, or given under arrangements made, by the Secretary of State (in relation to England) or the National Assembly for Wales (in relation to Wales) under section 14 of the Education Act 2002 (power of Secretary of State and National Assembly for Wales to give financial assistance for purposes related to education), to a child.

18A

Subject to paragraph 20, and to the extent that it does not exceed £10.00, a payment made in respect of a parent under a scheme mentioned in section 1(2) of the Armed Forces (Pensions and Compensation) Act 2004 (compensation schemes for armed and reserve forces).

25A

Any payment made to a person in accordance with regulations made pursuant to section 14F of the Children Act 1989 (special guardianship support services) in respect of a child who is a member of his family.

15A

A payment made by the Secretary of State under section 2 of the Employment and Training Act 1973 by way of In-Work Credit, Better Off In-Work Credit or Return to Work Credit.

CHAPTER 3 — Estimate of earnings where insufficient information available

5B

• (1) Where the Secretary of State is calculating earnings of an employed earner or a self-employed earner under Part 1 of Schedule 1 and the information available in relation to those earnings is insufficient or unreliable, the Secretary of State may estimate those earnings and, in doing so, may make any assumptions as to any fact.

• (2) Where the Secretary of State is satisfied that the person is engaged in a particular occupation, whether as an employee or a self-employed person, the assumptions referred to in sub-paragraph (1) may include an assumption that the person has the average weekly earnings of a person engaged in that occupation in the United Kingdom or in any part of the United Kingdom.

Assessable income : universal credit paid to or in respect of the parent concerned

10C

• (1) The circumstances prescribed for the purpose of the reference to universal credit in sub-paragraph (4) of paragraph 5 of Schedule 1 to the Child Support Act 1991 (as that paragraph has effect apart from section 1 of the Child Support, Pensions and Social Security Act 2000) are where the universal credit that is paid to or in respect of the parent concerned is calculated on the basis that the parent has no earned income.

• (2) In paragraph (1), “earned income” has the meaning given in regulation 52 of the Universal Credit Regulations 2013.

Protected income

Disposable income

The minimum amount

Eligible housing costs

Amount of housing costs

Weekly amount of housing costs

Apportionment of housing costs: exempt income

Excessive housing costs

7A

Any payment of universal credit.

Child in care who is allowed to live with their parent

7B

Any payment of bereavement support payment under section 30 of the Pensions Act 2014.

31A

In Wales, any payment made by a local authority under—

• (a) section 37 or 38 of the Social Services and Well-being (Wales) Act 2014 but excluding any direct payment made in accordance with regulations made under section 51 of that Act; or

• (b) section 104 of that Act as it applies to category 5 or category 6 young persons within the meaning of section 104(2) of that Act.

29A

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

29B

Any payment made to a family or relative with whom a child is placed by a local authority under the provisions of section 26 of the Children (Scotland) Act 1995 or who is providing continuing care by virtue of arrangements made under section 26A of that Act.

48G

Any top-up payment made under the Childcare Payments Act 2014 (“top-up payment” is to be read in accordance with section 1 of that Act).