The Employment and Support Allowance Regulations 2008

• (1) Except where paragraph 31 (or 33) applies, and subject to sub-paragraph (2), any payment made to the claimant which is intended to be used and is used as a contribution towards—

• (a) any payment due on a loan if secured on the dwelling occupied as the home which does not qualify under Schedule 6 under Part 1 of Schedule 1 to the Loans for Mortgage Interest Regulations;

• (b) any interest payment or charge which qualifies in accordance with paragraphs 16 to 18 of Schedule 6 to the extent that the payment or charge is not met;

any charge which qualifies in accordance with paragraph 18 of Schedule 6 (housing costs) to these Regulations or any interest payment on a loan which qualifies under Part 1 of Schedule 1 to the Loans for Mortgage Interest Regulations, to the extent that the charge or payment is not met under these Regulations or by loan payments (as the case may be);

• (c) any payment due on a loan which qualifies under paragraph 16 or 17 of Schedule 6 under Part 1 of Schedule 1 to the Loans for Mortgage Interest Regulations attributable to the payment of capital;

• (d) any amount due by way of premiums on—

• (i) an insurance policy taken out to insure against the risk of being unable to make the payments referred to in (a) to (c) above; or

• (ii) a policy of insurance taken out to insure against loss or damage to any building or part of a building which is occupied by the claimant as the claimant's home;

• (e) the claimant's rent in respect of the dwelling occupied by the claimant as the home but only to the extent that it is not met by housing benefit; or the claimant's accommodation charge but only to the extent that the actual charge exceeds the amount payable by a local authority in accordance with Part 3 of the National Assistance Act 1948 or Part 1 of the Care Act 2014 (care and support) or Part 4 of the Social Services and Well-being (Wales) Act 2014 (meeting needs) other than any direct payment made in accordance with regulations made under section 50 or 52 of that Act.

• (2) This paragraph does not apply to any payment which is treated as possessed by the claimant by virtue of regulation 107(3)(c).

• (3) In this paragraph—

• (a) “Loans for Mortgage Interest Regulations” means the Loans for Mortgage Interest Regulations 2017;

• (b) “loan payments” has the meaning given in the Loans for Mortgage Interest Regulations.

33

• (1) Subject to sub-paragraph (2), any payment received under an insurance policy, other than an insurance policy referred to in paragraph 31, taken out to insure against the risk of being unable to maintain repayments under a regulated agreement as defined for the purposes of the Consumer Credit Act 1974 or under a hire-purchase agreement or a conditional sale agreement as defined for the purposes of Part 3 of the Hire-Purchase Act 1964 .

• (2) A payment referred to in sub-paragraph (1) is to only be disregarded to the extent that the payment received under that policy does not exceed the amounts, calculated on a weekly basis which are used to—

• (a) maintain the repayments referred to in sub-paragraph (1); and

• (b) meet any amount due by way of premiums on that policy.

34

• (1) Subject to sub-paragraphs (2) and (3), in the case of a claimant residing in a care home, an Abbeyfield Home or an independent hospital, any payment, except a charitable or voluntary payment disregarded under paragraph 16 made to the claimant which is intended to be used and is used to meet the cost of maintaining the claimant in that home or hospital.

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

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

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

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

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

• (b) the weekly charge for the accommodation.

35

Any social fund payment made pursuant to Part 8 of the Contributions and Benefits Act.

36

Any payment of income which under regulation 112 (income treated as capital) is to be treated as capital.

37

Any payment under Part 10 of the Contributions and Benefits Act (pensioner's Christmas bonus).

38

Any payment which is due to be paid before the date of claim which would otherwise fall to be taken into account in the same benefit week as a payment of the same kind and from the same source.

39

The total of a claimant's income or, if the claimant is a member of a family, the family's income and the income of any person which the claimant is treated as possessing under regulation 83(3) (calculation of income and capital of members of claimant's family and of a polygamous marriage) to be disregarded under regulation 133(2)(b) and 134(1)(c) (calculation of covenant income), regulation 137(1) and (2) (treatment of student loans), regulation 138(3) (treatment of payments from access funds) and paragraph 17 is in no case to exceed £20 per week.

40

Notwithstanding paragraph 39 where two or more payments of the same kind and from the same source are to be taken into account in the same benefit week, there is to be disregarded from each payment the sum which would otherwise fall to be disregarded under this Schedule; but this paragraph is to apply only in the case of a payment which it has not been practicable to treat under regulation 93(1)(b) (date on which income is treated as paid) as paid on the first day of the benefit week in which it is due to be paid.

41

• (1) Any payment made under or by the Macfarlane Trust, the Macfarlane (Special Payments) Trust, the Macfarlane (Special Payments) (No. 2) Trust (“the Trusts”), the Fund, the Eileen Trust , MFET Limited , the Skipton Fund, the Caxton Foundation , the Scottish Infected Blood Support Scheme , an approved blood scheme , the London Emergencies Trust, the We Love Manchester Emergency Fund , the National Emergencies Trust or the Independent Living Fund (2006).

• (1A) Any—

• (a) Grenfell Tower payment;

• (b) child abuse payment;

• (c) Windrush payment;

• (d) Post Office compensation payment;

• (e) LGBT Financial Recognition Scheme payment;

• (f) miscarriage of justice compensation payment.

• (2) Any payment by or on behalf of a person who is suffering or who suffered from haemophilia, or who is or was a qualifying person which derives from a payment made under or by any of the Trusts to which sub-paragraph (1) refers , or from a Grenfell Tower payment , a child abuse payment , a Windrush payment, a Post Office compensation payment , a vaccine damage payment , an LGBT Financial Recognition Scheme payment or a miscarriage of justice compensation payment, and which is made to or for the benefit of—

• (a) that person's partner or former partner from whom that person is not, or where that person has died was not, estranged or divorced or with whom that person has formed a civil partnership that has not been dissolved or, where that person has died, had not been dissolved at the time of that person's death;

• (b) any child who is a member of that person's family or who was such a member and who is a member of the claimant's family; or

• (c) any young person who is a member of that person's family or who was such a member and who is a member of the claimant's family.

• (3) Any payment by or on behalf of the partner or former partner of a person who is suffering or who suffered from haemophilia or who is or was a qualifying person provided that the partner or former partner and that person are not, or if either of them has died were not, estranged or divorced or, where the partner or former partner and that person have formed a civil partnership, the civil partnership has not been dissolved or, if either of them has died, had not been dissolved at the time of the death, which derives from a payment made under or by any of the Trusts to which sub-paragraph (1) refers , or from a Grenfell Tower payment , a child abuse payment , a Windrush payment, a Post Office compensation payment , a vaccine damage payment , an LGBT Financial Recognition Scheme payment or a miscarriage of justice compensation payment, and which is made to or for the benefit of—

• (a) the person who is suffering from haemophilia or who is a qualifying person;

• (b) any child who is a member of that person's family or who was such a member and who is a member of the claimant's family; or

• (c) any young person who is a member of that person's family or who was such a member and who is a member of the claimant's family.

• (4) Any payment by a person who is suffering from haemophilia or who is a qualifying person, which derives from a payment under or by any of the Trusts to which sub-paragraph (1) refers, or from a Grenfell Tower payment , a child abuse payment , a Windrush payment, a Post Office compensation payment , a vaccine damage payment , an LGBT Financial Recognition Scheme payment or a miscarriage of justice compensation payment, where—

• (a) that person has no partner or former partner from whom that person is not estranged or divorced or with whom that person has formed a civil partnership that has not been dissolved, nor any child or young person who is or had been a member of that person's family; and

• (b) the payment is made either—

• (i) to that person's parent or step-parent; or

• (ii) where that person at the date of the payment is a child, a young person or a full-time student who has not completed full-time education and had no parent or step-parent, to that person's guardian,

but only for a period from the date of the payment until the end of two years from that person's death.

• (5) Any payment out of the estate of a person who suffered from haemophilia or who was a qualifying person, which derives from a payment under or by any of the Trusts to which sub-paragraph (1) refers, or from a Grenfell Tower payment , a child abuse payment , a Windrush payment, a Post Office compensation payment , a vaccine damage payment , an LGBT Financial Recognition Scheme payment or a miscarriage of justice compensation payment, where—

• (a) that person at the date of that person's death (the relevant date) had no partner or former partner from whom that person was not estranged or divorced or with whom that person had formed a civil partnership that had not been dissolved, nor any child or young person who was or had been a member of that person's family; and

• (b) the payment is made either—

• (i) to that person's parent or step-parent; or

• (ii) where that person at the relevant date was a child, a young person or a full-time student who had not completed full-time education and had no parent or step-parent, to that person's guardian,

but only for a period of two years from the relevant date.

• (6) In the case of a person to whom or for whose benefit a payment referred to in this paragraph is made, any income which derives from any payment of income or capital made under or deriving from any of the Trusts or from a Grenfell Tower payment , a child abuse payment , a Windrush payment, a Post Office compensation payment , a vaccine damage payment , an LGBT Financial Recognition Scheme payment or a miscarriage of justice compensation payment.

• (7) For the purposes of sub-paragraphs (2) to (6), any reference to the Trusts is to be construed as including a reference to 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 and the London Bombings Relief Charitable Fund.

42

Any payment made by the Secretary of State to compensate for the loss (in whole or in part) of entitlement to housing benefit.

43

Any payment made to a juror or a witness in respect of attendance at a court other than compensation for loss of earnings or for the loss of a benefit payable under the benefit Acts.

44

Any payment in consequence of a reduction of council tax under section 13, section 13A or section 80 of the Local Government Finance Act 1992 (reduction of liability for council tax).

45

• (1) Any payment or repayment made—

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

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

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

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

46

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

47

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

48

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

49

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

50

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

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

51

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

52

• (1) Any payment which is—

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

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

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

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

• (2) In this paragraph “the Dispensing Instruments” means the Order in Council of 19th December 1881, the Royal Warrant of 27th October 1884 and the Order by His Majesty of 14th January 1922 (exceptional grants of pay, non-effective pay and allowances).

53

Any payment made ... as a direct payment as defined in section 4(2) of the Social Care (Self-directed Support) (Scotland) Act 2013, or under sections 12A to 12D of the National Health Service Act 2006 (direct payments for health care) or under sections 31 to 33 of the Care Act 2014 (direct payments) or under regulations made under section 57 of the Health and Social Care Act 2001 (direct payments) , or in accordance with regulations made under section 50 or 52 of the Social Services and Well-being (Wales) Act 2014 (direct payments).

54

• (1) Any payment specified in sub-paragraph (2) to a claimant who was formerly a student and who has completed the course in respect of which those payments were made.

• (2) The payments specified for the purposes of sub-paragraph (1) are—

• (a) any grant income and covenant income as defined for the purposes of Chapter 10 of Part 10;

• (b) any student loan as defined in Chapter 10 of Part 10;

• (c) any contribution as defined in Chapter 10 of Part 10 which—

• (i) is taken into account in ascertaining the amount of a student loan referred to in paragraph (b); and

• (ii) has been paid.

55

• (1) Subject to sub-paragraph (2), in the case of a person who is receiving, or who has received, assistance under the self-employment route, any payment to the person—

• (a) to meet expenses wholly and necessarily incurred whilst carrying on the commercial activity;

• (b) which is used or intended to be used to maintain repayments on a loan taken out by that person for the purposes of establishing or carrying on the commercial activity,

in respect of which such assistance is or was received.

• (2) Sub-paragraph (1) is to apply only in respect of payments which are paid to that person from the special account as defined for the purposes of Chapter 5 of Part 10.

56

Any payment made with respect to a person on account of the provision of after-care under section 117 of the Mental Health Act 1983 or section 25 of the Mental Health (Care and Treatment) (Scotland) Act 2003 or the provision of accommodation or welfare services to which Part 3 of the National Assistance Act 1948 refers or to which the Social Work (Scotland) Act 1968 refers, or the provision of care and support under Part 1 of the Care Act 2014 (care and support), or the provision of care and support in respect of an adult under Part 4 of the Social Services and Well-being (Wales) Act 2014, which falls to be treated as notional income under paragraph (6) of regulation 107 (payments made in respect of a person living in a care home, an Abbeyfield Home or an independent hospital).

57

• (1) Any payment of a sports award except to the extent that it has been made in respect of any one or more of the items specified in sub-paragraph (2).

• (2) The items specified for the purposes of sub-paragraph (1) are 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 67(1)(c) or 68(1)(d) (housing costs), of the claimant or, where the claimant is a member of a family, any other member of the claimant's family, or any council tax or water charges for which that claimant or member is liable.

• (3) For the purposes of sub-paragraph (2) “food” does not include vitamins, minerals or other special dietary supplements intended to enhance the performance of the person in the sport in respect of which the award was made;

58

Where the amount of a subsistence allowance paid to a person in a benefit week exceeds the amount of income-based jobseeker's allowance that person would have received in that benefit week had it been payable to that person, less 50p, that excess amount.

59

In the case of a claimant participating in an employment zone programme, any discretionary payment made by an employment zone contractor to the claimant, being a fee, grant, loan or otherwise.

60

• (1) Any payment of child maintenance made or derived from a liable relative where the child or young person in respect of whom the payment is made is a member of the claimant’s family, except where the person making the payment is the claimant or the claimant’s partner.

• (2) In sub-paragraph (1)—

• “child maintenance” means any payment towards the maintenance of a child or young person, including any payment made voluntarily and payments made under—the Child Support Act 1991;the Child Support (Northern Ireland) Order 1991;a court order;a consent order;a maintenance agreement registered for execution in the Books of Council and Session or the sheriff court books;

• “liable relative” means a person listed in regulation 119 (interpretation) other than a person falling within sub-paragraph (d) of that definition.

61

In the case of a person to whom paragraph (5) of regulation 6 of the Income Support Regulations (persons not treated as in remunerative work) applies, the whole of that person's income.

62

Any discretionary housing payment paid pursuant to regulation 2(1) of the Discretionary Financial Assistance Regulations 2001 .

63

• (1) Any payment made by a local authority or by the Welsh Ministers, to or on behalf of the claimant or the claimant's partner relating to a service which is provided to develop or sustain the capacity of the claimant or the claimant's partner to live independently in the claimant's or the claimant's partner's accommodation.

• (2) For the purposes of sub-paragraph (1) “local authority” includes, in England, a county council.

64

Any housing benefit to which the claimant is entitled.

65

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

SCHEDULE 9 — CAPITAL TO BE DISREGARDED

1

The dwelling occupied as the home but, notwithstanding regulation 83 (calculation of income and capital of members of claimant's family and of a polygamous marriage), only one dwelling is to be disregarded under this paragraph.

2

Any premises acquired for occupation by the claimant which that claimant intends to occupy as the home within 26 weeks of the date of acquisition or such longer period as is reasonable in the circumstances to enable the claimant to obtain possession and commence occupation of the premises.

3

Any sum directly attributable to the proceeds of sale of any premises formerly occupied by the claimant as the home which is to be used for the purchase of other premises intended for such occupation within 26 weeks of the date of sale or such longer period as is reasonable in the circumstances to enable the claimant to complete the purchase.

4

Any premises occupied in whole or in part by—

• (a) a partner or relative of a single claimant or any member of the family as the home where that person has attained the qualifying age for state pension credit or is incapacitated;

• (b) the former partner of a claimant as the home; but this provision is not to apply where the former partner is a person from whom the claimant is estranged or divorced or with whom the person formed a civil partnership that has been dissolved.

5

Where a claimant has ceased to occupy what was formerly the dwelling occupied as the home following the claimant's estrangement or divorce from, or dissolution of the claimant's civil partnership with, the claimant's former partner, that dwelling for a period of 26 weeks from the date on which the claimant ceased to occupy that dwelling or, where that dwelling is occupied as the home by the former partner who is a lone parent or a person who has no partner and who is responsible for and a member of the same household as a young person, for as long as it is so occupied.

6

Any premises where the claimant is taking reasonable steps to dispose of those premises, for a period of 26 weeks from the date on which the claimant first took such steps, or such longer period as is reasonable in the circumstances to enable the claimant to dispose of those premises.

7

Any premises which the claimant intends to occupy as the home, and in respect of which that claimant is taking steps to obtain possession and has sought legal advice or has commenced legal proceedings, with a view to obtaining possession, for a period of 26 weeks from the date on which the claimant first sought such advice or first commenced such proceedings whichever is earlier, or such longer period as is reasonable in the circumstances to enable the claimant to obtain possession and commence occupation of those premises.

8

Any premises which the claimant intends to occupy as the home to which essential repairs or alterations are required in order to render them fit for such occupation, for a period of 26 weeks from the date on which the claimant first takes steps to effect those repairs or alterations, or such longer period as is reasonable in the circumstances to enable those repairs or alterations to be carried out and the claimant to commence occupation of the premises.

9

Any future interest in property of any kind, other than land or premises in respect of which the claimant has granted a subsisting lease or tenancy, including sub-leases or sub-tenancies.

10

• (1) The assets of any business owned in whole or in part by the claimant and for the purposes of which that claimant is engaged as a self-employed earner or, if the claimant has ceased to be so engaged, for such period as may be reasonable in the circumstances to allow for disposal of any such asset.

• (2) The assets of any business owned in whole or in part by the claimant where that claimant—

• (a) is not engaged as self-employed earner in that business by reason of some disease or bodily or mental disablement; but

• (b) intends to become engaged (or, as the case may be, re-engaged) as a self-employed earner in that business as soon as the claimant recovers or is able to become engaged, or re-engaged, in that business,

for a period of 26 weeks from the date on which the claim for an income-related allowance is made, or is treated as made, or, if it is unreasonable to expect the claimant to become engaged or re-engaged in that business within that period, for such longer period as is reasonable in the circumstances to enable the claimant to become so engaged or re-engaged.

• (3) In the case of a person who is receiving assistance under the self-employment route, the assets acquired by that person for the purpose of establishing or carrying on the commercial activity in respect of which such assistance is being received.

• (4) In the case of a person who has ceased carrying on the commercial activity in respect of which assistance was received as specified in sub-paragraph (3), the assets relating to that activity for such period as may be reasonable in the circumstances to allow for disposal of any such asset.

11

• (1) Subject to sub-paragraph (2), any arrears of, or any concessionary payment made to compensate for arrears due to the non-payment of—

• (a) any payment specified in paragraph 8, 10, 11, 66, 72, 73 , 74, 76 or 77 of Schedule 8 (other income to be disregarded);

• (b) an income-related allowance, an income-related benefit or an income-based jobseeker's allowance, universal credit, child tax credit or working tax credit;

• (c) any discretionary housing payment paid pursuant to regulation 2(1) of the Discretionary Financial Assistance Regulations 2001,

• (d) bereavement support payment under section 30 of the Pensions Act 2014,

• (e) maternity allowance under section 35 of the Contributions and Benefits Act (state maternity allowance for employed or self-employed earner),

• (f) carer support payment, but only that amount that is in excess of the amount the claimant would receive if they had an entitlement to carer’s allowance under section 70 of the Contributions and Benefits Act,

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

• (2) In a case where the total of any arrears and, if appropriate, any concessionary payment referred to in sub-paragraph (1) relating to any one of the specified payments, benefits or allowances, amounts to £5,000 or more (referred to in this sub-paragraph and in sub-paragraph (3) as the “relevant sum”) and is—

• (a) paid in order to rectify, or to compensate for—

• (i) an official error as defined in regulation 1(3) of the Social Security and Child Support (Decisions and Appeals) Regulations 1999, or

• (ii) an error on a point of law; and

• (b) received by the claimant in full on or after 14th October 2001,

sub-paragraph (1) is to have effect in relation to such arrears or concessionary payment either for a period of 52 weeks from the date of receipt, or, if the relevant sum is received in its entirety during the award of an income-related allowance, for the remainder of that award if that is a longer period.

• (3) For the purposes of sub-paragraph (2), “the award of an income-related allowance” means—

• (a) the award either of an income-related allowance, income support, universal credit or of an income-based jobseeker's allowance in which the relevant sum (or first part thereof where it is paid in more than one instalment) is received; and

• (b) where that award is followed by one or more further awards which in each case may be either of an income-related allowance, income support, universal credit or of an income-based jobseeker's allowance and which, or each of which, begins immediately after the end of the previous award, such further awards until the end of the last such award, provided that for any such further awards the claimant—

• (i) is the person who received the relevant sum;

• (ii) is the partner of the person who received the relevant sum, or was that person's partner at the date of that person's death; ...

• (iii) in the case of a joint-claim jobseeker's allowance, is a joint-claim couple either member or both members of which received the relevant sum; or

• (iv) in a case where universal credit is awarded to the claimant and another person as joint claimants, either the claimant or the other person, or both of them, received the relevant sum

12

Any sum—

• (a) paid to the claimant in consequence of damage to, or loss of, the home or any personal possession and intended for its repair or replacement; or

• (b) acquired by the claimant (whether as a loan or otherwise) on the express condition that it is to be used for effecting essential repairs or improvements to the home,

and which is to be used for the intended purpose, for a period of 26 weeks from the date on which it was so paid or acquired or such longer period as is reasonable in the circumstances to enable the claimant to effect the repairs, replacement or improvements.

13

Any sum—

• (a) deposited with a housing association as defined in section 1(1) of the Housing Associations Act 1985 or section 338(1) of the Housing (Scotland) Act 1987 as a condition of occupying the home;

• (b) which was so deposited and which is to be used for the purchase of another home, for the period of 26 weeks or such longer period as is reasonable in the circumstances to complete the purchase.

14

Any personal possessions except those which had or have been acquired by the claimant with the intention of reducing that claimant's capital in order to secure entitlement to an employment and support allowance, a jobseeker's allowance or to income support or to increase the amount of those benefits.

15

The value of the right to receive any income under an annuity and the surrender value (if any) of such an annuity.

16

Where the funds of a trust are derived from a payment made in consequence of any personal injury to the claimant or the claimant's partner, the value of the trust fund and the value of the right to receive any payment under that trust.

17

• (1) Any payment made to the claimant or the claimant's partner in consequence of any personal injury to the claimant or, as the case may be, the claimant's partner.

• (2) But sub-paragraph (1)—

• (a) applies only for the period of 52 weeks beginning with the day on which the claimant first receives any payment in consequence of that personal injury;

• (b) does not apply to any subsequent payment made to the claimant in consequence of that injury (whether it is made by the same person or another);

• (c) ceases to apply to the payment or any part of the payment from the day on which the claimant no longer possesses it;

• (d) does not apply to any payment from a trust where the funds of the trust are derived from a payment made in consequence of any personal injury to the claimant.

• (3) For the purpose of sub-paragraph (2)(c), the circumstances in which a claimant no longer possesses a payment or a part of it include where the claimant has used a payment or part of it to purchase an asset.

18

The value of the right to receive any income under a life interest or from a life rent.

19

The value of the right to receive any income which is disregarded under paragraph 9 of Schedule 7 or paragraph 24 of Schedule 8 (earnings or other income to be disregarded).

20

The surrender value of any policy of life insurance.

21

Where any payment of capital falls to be made by instalments, the value of the right to receive any outstanding instalments.

22

• (1) Any payment made by a local authority in accordance with—

• (a) section 17, 23B, 23C or 24A of the Children Act 1989 ;

• (b) section 12 of the Social Work (Scotland) Act 1968 ; ...

• (c) section 26A, 29 or 30 of the Children (Scotland) Act 1995 (local authorities’ duty to provide continuing care and provision of advice and assistance for certain young persons); or

• (d) the following sections of the Social Services and Well-being (Wales) Act 2014—

• (aa) section 37 or 38, but excluding any direct payment made in accordance with regulations made under section 51 of that Act, or

• (bb) section 109, 110, 114 or 115.

• (2) Subject to paragraph (3), any payment (or part of a payment) made by a local authority in accordance with section 23C of the Children Act 1989 or section 26A or 29 of the Children (Scotland) Act 1995 (local authorities’ duty to promote welfare of children, duty to provide continuing care and provision of advice and assistance for certain young persons) to a person (“A”) which A passes on to the claimant.

• (3) Sub-paragraph (2) applies only where A—

• (a) was formerly in the claimant's care; and

• (b) is aged 18 or over or, in the case of a payment or part of a payment made in accordance with section 26A of the Children (Scotland) Act 1995, aged 16 or over, and

• (c) continues to live with the claimant.

23

Any social fund payment made pursuant to Part 8 of the Contributions and Benefits Act.

24

Any refund of tax which falls to be deducted under section 369 of the Income and Corporation Taxes Act 1988 (mortgage interest payable under deduction of tax) on a payment of relevant loan interest for the purpose of acquiring an interest in the home or carrying out repairs or improvements in the home.

25

Any capital which under regulation 105 or 137 (capital treated as income or treatment of student loans) is to be treated as income.

26

Where a payment of capital is made in a currency other than sterling, any banking charge or commission payable in converting that payment into sterling.

27

• (1) Any payment made under or by the Macfarlane Trust, the Macfarlane (Special Payments) Trust, the Macfarlane (Special Payments) (No. 2) Trust (“the Trusts”), 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.

• (1A) Any Grenfell Tower payment , child abuse payment, Windrush payment , Post Office compensation payment , vaccine damage payment , LGBT Financial Recognition Scheme payment or miscarriage of justice compensation payment or any payment made by the Child Migrants Trust (registered charity number 1171479) under the scheme for former British child migrants.

• (2) Any payment by or on behalf of a person who is suffering or who suffered from haemophilia or who is or was a qualifying person, which derives from a payment made under or by any of the Trusts to which sub-paragraph (1) refers , or from a Grenfell Tower payment , a child abuse payment , a Windrush payment, a Post Office compensation payment , a vaccine damage payment , an LGBT Financial Recognition Scheme payment or a miscarriage of justice compensation payment, and which is made to or for the benefit of—

• (a) that person's partner or former partner from whom the person is not, or where that person has died was not, estranged or divorced or with whom the person has formed a civil partnership that has not been dissolved or, where that person has died, had not been dissolved at the time of that person's death;

• (b) any child who is a member of that person's family or who was such a member and who is a member of the claimant's family; or

• (c) any young person who is a member of that person's family or who was such a member and who is a member of the claimant's family.

• (3) Any payment by or on behalf of the partner or former partner of a person who is suffering or who suffered from haemophilia or who is or was a qualifying person provided that the partner or former partner and that person are not, or if either of them has died were not, estranged or divorced or, where the partner or former partner and that person have formed a civil partnership, the civil partnership has not been dissolved or, if either of them has died, had not been dissolved at the time of the death, which derives from a payment made under or by any of the Trusts to which sub-paragraph (1) refers , or from a Grenfell Tower payment , a child abuse payment , a Windrush payment, a Post Office compensation payment , a vaccine damage payment , an LGBT Financial Recognition Scheme payment or a miscarriage of justice compensation payment, and which is made to or for the benefit of—

• (a) the person who is suffering from haemophilia or who is a qualifying person;

• (b) any child who is a member of that person's family or who was such a member and who is a member of the claimant's family; or

• (c) any young person who is a member of that person's family or who was such a member and who is a member of the claimant's family.

• (4) Any payment by a person who is suffering from haemophilia or who is a qualifying person, which derives from a payment under or by any of the Trusts to which sub-paragraph (1) refers, or from a Grenfell Tower payment , a child abuse payment , a Windrush payment, a Post Office compensation payment , a vaccine damage payment , an LGBT Financial Recognition Scheme payment or a miscarriage of justice compensation payment, where—

• (a) that person has no partner or former partner from whom the person is not estranged or divorced or with whom the person has formed a civil partnership that has not been dissolved, nor any child or young person who is or had been a member of that person's family; and

• (b) the payment is made either—

• (i) to that person's parent or step-parent; or

• (ii) where that person at the date of the payment is a child, a young person or a full-time student who has not completed full-time education and had no parent or step-parent, to that person's guardian,

but only for a period from the date of the payment until the end of two years from that person's death.

• (5) Any payment out of the estate of a person who suffered from haemophilia or who was a qualifying person, which derives from a payment under or by any of the Trusts to which sub-paragraph (1) refers, or from a Grenfell Tower payment , a child abuse payment , a Windrush payment, a Post Office compensation payment , a vaccine damage payment , an LGBT Financial Recognition Scheme payment or a miscarriage of justice compensation payment, where—

• (a) that person at the date of that person's death (the relevant date) had no partner or former partner from whom the person was not estranged or divorced or with whom the person had formed a civil partnership that had not been dissolved, nor any child or young person who was or had been a member of that person's family; and

• (b) the payment is made either—

• (i) to that person's parent or step-parent; or

• (ii) where that person at the relevant date was a child, a young person or a full-time student who had not completed full-time education and had no parent or step-parent, to that person's guardian,

but only for a period of two years from the relevant date.

• (5A) Any payment out of the estate of a person, which derives from a payment to meet the recommendation of the Infected Blood Inquiry in its interim report published on 29th July 2022 made under or by the Scottish Infected Blood Support Scheme or an approved blood scheme to the estate of the person, where the payment is made to the person’s son, daughter, step-son or step-daughter.

• (5B) Any payment out of the estate of a person, which derives from a payment made under or by the Scottish Infected Blood Support Scheme or an approved blood scheme to the estate of the person as a result of that person having been infected from contaminated blood products.

• (6) In the case of a person to whom or for whose benefit a payment referred to in this paragraph is made, any capital resource which derives from any payment of income or capital made under or deriving from any of the Trusts or from a Grenfell Tower payment , a child abuse payment , a Windrush payment, a Post Office compensation payment , a vaccine damage payment , an LGBT Financial Recognition Scheme payment or a miscarriage of justice compensation payment.

• (7) For the purposes of sub-paragraphs (2) to (6), any reference to the Trusts is to be construed as including a reference to 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 London Bombings Relief Charitable Fund.

28

The value of the right to receive an occupational or personal pension.

29

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

30

The value of the right to receive any rent except where the claimant has a reversionary interest in the property in respect of which rent is due.

31

Any payment in kind which is a Grenfell Tower payment, a child abuse payment or a Windrush payment or is made by a charity or under the Macfarlane Trust, 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 or the the Independent Living Fund (2006).

32

Any payment made pursuant to section 2 of the Employment and Training Act 1973 or section 2 of the Enterprise and New Towns (Scotland) Act 1990 , but only for the period of 52 weeks beginning on the date of receipt of the payment.

33

Any payment made by the Secretary of State to compensate for the loss (in whole or in part) of entitlement to housing benefit.

34

Any payment made to a juror or a witness in respect of attendance at a court other than compensation for loss of earnings or for the loss of a benefit payable under the benefit Acts.

35

Any payment in consequence of a reduction of council tax under section 13, section 13A or, as the case may be, section 80 of the Local Government Finance Act 1992 (reduction of liability for council tax), but only for a period of 52 weeks from the date of the receipt of the payment.

36

Any grant made to the claimant in accordance with a scheme under section 129 of the Housing Act 1988 or section 66 of the Housing (Scotland) Act 1988 (schemes for payments to assist local housing authorities and local authority tenants to obtain other accommodation) which is to be used—

• (a) to purchase premises intended for occupation as the claimant's home; or

• (b) to carry out repairs or alterations which are required to render premises fit for occupation as the claimant's home,

for a period of 26 weeks from the date on which the claimant received such a grant or such longer period as is reasonable in the circumstances to enable the purchase, repairs or alterations to be completed and the claimant to commence occupation of those premises as the claimant's home.

37

• (1) Any payment or repayment made—

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

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

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

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

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

38

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

39

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

40

Any arrears of supplementary pension which is disregarded under paragraph 49 of Schedule 8 (sums to be disregarded in the calculation of income other than earnings) or of any amount which is disregarded under paragraphs 51 or 52 of that Schedule, but only for a period of 52 weeks from the date of receipt of the arrears.

41

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

42

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

43

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

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

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

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

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

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

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

44

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

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

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

45

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

46

In the case of a person who is receiving, or who has received, assistance under the self-employment route, any sum which is acquired by that person for the purpose of establishing or carrying on the commercial activity in respect of which such assistance is or was received but only for a period of 52 weeks from the date on which that sum was acquired.

47

• (1) Any payment of a sports award for a period of 26 weeks from the date of receipt of that payment except to the extent that it has been made in respect of any one or more of the items specified in sub-paragraph (2).

• (2) The items specified for the purposes of sub-paragraph (1) are 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 67(1)(c) or 68(1)(d) (housing costs), of the claimant or, where the claimant is a member of a family, any other member of the claimant's family, or any council tax or water charges for which that claimant or member is liable.

• (3) For the purposes of sub-paragraph (2) “food” does not include vitamins, minerals or other special dietary supplements intended to enhance the performance of the person in the sport in respect of which the award was made.

48

In the case of a claimant participating in an employment zone programme, any discretionary payment made by an employment zone contractor to the claimant, being a fee, grant, loan or otherwise, but only for the period of 52 weeks from the date of receipt of the payment.

49

Any arrears of subsistence allowance paid as a lump sum but only for the period of 52 weeks from the date of receipt of the payment.

50

Where an ex-gratia payment of £10,000 has been made by the Secretary of State on or after 1st February 2001 in consequence of the imprisonment or internment of—

• (a) the claimant;

• (b) the claimant's partner;

• (c) the claimant's deceased spouse or deceased civil partner; or

• (d) the claimant's partner's deceased spouse or deceased civil partner,

by the Japanese during the Second World War, £10,000.

51

In the case of a person to whom paragraph (5) of regulation 6 of the Income Support Regulations (persons not treated as in remunerative work) applies, the whole of the claimant's capital.

52

• (1) Any payment—

• (a) by way of an education maintenance allowance made pursuant to—

• (i) regulations made under section 518 of the Education Act 1996 ;

• (ii) regulations made under section 49 or 73(f) of the Education (Scotland) Act 1980 ;

• (iii) directions made under section 73ZA of the Education (Scotland) Act 1980 and paid under section 12(2)(c) of the Further and Higher Education (Scotland) Act 1992 ; ...

• (b) corresponding to such an education maintenance allowance, made pursuant to—

• (i) section 14 or section 181 of the Education Act 2002 ; or

• (ii) regulations made under section 181 of that Act; or

• (c) in England, by way of financial assistance made pursuant to section 14 of the Education Act 2002.

• (2) Any payment, other than a payment to which sub-paragraph (1) applies, made pursuant to—

• (a) regulations made under section 518 of the Education Act 1996;

• (b) regulations made under section 49 of the Education (Scotland) Act 1980; or

• (c) directions made under section 73ZA of the Education (Scotland) Act 1980 and paid under section 12(2)(c) of the Further and Higher Education (Scotland) Act 1992,

in respect of a course of study attended by a child or a young person or a person who is in receipt of an education maintenance allowance or other payment made pursuant to any provision specified in sub-paragraph (1).

53

• (1) Subject to sub-paragraph (2), the amount of any trust payment made to a claimant or a member of a claimant's family who is—

• (a) a diagnosed person;

• (b) the diagnosed person's partner or the person who was the diagnosed person's partner at the date of the diagnosed person's death;

• (c) a parent of a diagnosed person, a person acting in the place of the diagnosed person's parents or a person who was so acting at the date of the diagnosed person's death; or

• (d) a member of the diagnosed person's family (other than that person's partner) or a person who was a member of the diagnosed person's family (other than that person's partner) at the date of the diagnosed person's death.

• (2) Where a trust payment is made to—

• (a) a person referred to in sub-paragraph (1)(a) or (b), that sub-paragraph will apply for the period beginning on the date on which the trust payment is made and ending on the date on which that person dies;

• (b) a person referred to in sub-paragraph (1)(c), that sub-paragraph will apply for the period beginning on the date on which the trust payment is made and ending two years after that date;

• (c) a person referred to in sub-paragraph (1)(d), that sub-paragraph will apply for the period beginning on the date on which the trust payment is made and ending—

• (i) two years after that date; or

• (ii) on the day before the day on which that person—

• (aa) ceases receiving full-time education; or

• (bb) attains the age of 20,

whichever is the latest.

• (3) Subject to sub-paragraph (4), the amount of any payment by a person to whom a trust payment has been made, or of any payment out of the estate of a person to whom a trust payment has been made, which is made to a claimant or a member of a claimant's family who is—

• (a) the diagnosed person's partner or the person who was the diagnosed person's partner at the date of the diagnosed person's death;

• (b) a parent of a diagnosed person, a person acting in the place of the diagnosed person's parents or a person who was so acting at the date of the diagnosed person's death; or

• (c) a member of the diagnosed person's family (other than that person's partner) or a person who was a member of the diagnosed person's family (other than that person's partner) at the date of the diagnosed person's death,

but only to the extent that such payments do not exceed the total amount of any trust payments made to that person.

• (4) Where a payment as referred to in sub-paragraph (3) is made to—

• (a) a person referred to in sub-paragraph (3)(a), that sub-paragraph will apply for the period beginning on the date on which that payment is made and ending on the date on which that person dies;

• (b) a person referred to in sub-paragraph (3)(b), that sub-paragraph will apply for the period beginning on the date on which that payment is made and ending two years after that date;

• (c) a person referred to in sub-paragraph (3)(c), that sub-paragraph will apply for the period beginning on the date on which that payment is made and ending—

• (i) two years after that date; or

• (ii) on the day before the day on which that person—

• (aa) ceases receiving full-time education; or

• (bb) attains the age of 20,

whichever is the latest.

• (5) In this paragraph, a reference to a person—

• (a) being the diagnosed person's partner;

• (b) being a member of the diagnosed person's family; or

• (c) acting in the place of the diagnosed person's parents,

at the date of the diagnosed person's death will include a person who would have been such a person or a person who would have been so acting, but for the diagnosed person residing in a care home, an Abbeyfield Home or an independent hospital on that date.

• (6) In this paragraph—

• “diagnosed person” means a person who has been diagnosed as suffering from, or who, after that person's death, has been diagnosed as having suffered from, variant Creutzfeldt-Jakob disease;

• “relevant trust” means a trust established out of funds provided by the Secretary of State in respect of persons who suffered, or who are suffering, from variant Creutzfeldt-Jakob disease for the benefit of persons eligible for payments in accordance with its provisions;

• “trust payment” means a payment under a relevant trust.

54

The amount of a payment, other than a war disablement pension, war widow’s pension or war widower’s pension, to compensate for the fact that the claimant, the claimant's partner, the claimant's deceased spouse or deceased civil partner or the claimant's partner's deceased spouse or deceased civil partner—

• (a) was a slave labourer or a forced labourer;

• (b) had suffered property loss or had suffered personal injury; or

• (c) was a parent of a child who had died,

during the Second World War.

55

• (1) Any payment made by a local authority or by the Welsh Ministers, to or on behalf of the claimant or the claimant's partner relating to a service which is provided to develop or sustain the capacity of the claimant or the claimant's partner to live independently in the claimant's or the claimant's partner's accommodation.

• (2) For the purposes of sub-paragraph (1) “local authority” includes, in England, a county council.

56

Any payment made as a direct payment under Part 1 of the Care Act 2014 (care and support) or made under ... regulations made under section 57 of the Health and Social Care Act 2001 or as a direct payment as defined in section 4(2) of the Social Care (Self-directed Support) (Scotland) Act 2013, or under sections 12A to 12D of the National Health Service Act 2006 (direct payments for health care), or in accordance with regulations made under section 50 or 52 of the Social Services and Well-being (Wales) Act 2014 (direct payments).

57

Any payment made to the claimant pursuant to regulations under section 2(6)(b), 3 or 4 of the Adoption and Children Act 2002 .

58

Any payment made to the claimant in accordance with regulations made pursuant to section 14F of the Children Act 1989 (special guardianship support services).

Signed

Signed by the authority of the Secretary of State for Work and Pensions.

Stephen. C. Timms — Minister of State, — 2008-03-25

Explanatory note

(This note is not part of the Regulations)

Footnotes