The Housing Benefit Regulations (Northern Ireland) 2006
- (b) exceeds a week, the weekly amount shall be determined—
- (i) in a case where that period is a month, by multiplying the amount of the payment by 12 and dividing the product by 52;
- (ii) in any other case, by dividing the amount of the payment by the number equal to the number of days in the period to which it relates and multiplying the quotient by 7.
- (2) For the purposes of regulation 27 the weekly amount of earnings of a claimant shall be determined by dividing his earnings over the assessment period by the number equal to the number of days in that period and multiplying the quotient by 7.
Disregard of changes in tax, contributions etc.
31
In calculating the claimant’s income the appropriate authority may disregard any legislative change—
- (a) in the basic or other rates of income tax;
- (aa) in the Scottish basic or other rates of income tax;
- (b) in the amount of any personal tax reliefs under Chapters 2, 3 and 3A of Part 3 of the Income Tax Act 2007;
- (c) in the rates of national insurance contributions payable under the Act or in the lower earnings limit or upper earnings limit for Class 1 contributions under the Act, or the lower or upper limits applicable to Class 4 contributions under the Act ...;
- (d) in the amount of tax payable as a result of an increase in the weekly rate of Category A, B, C or D retirement pension or any addition thereto or any graduated pension payable under the Act or a state pension under Part 1 of the Pensions Act (Northern Ireland) 2015;
- (e) in the maximum rate of child tax credit or working tax credit,
for a period not exceeding 30 benefit weeks beginning with the benefit week immediately following the date from which the change is effective.
SECTION 3 — Employed earners
Earnings of employed earners
32
- (1) Subject to paragraph (2), “earnings” means in the case of employment as an employed earner, any remuneration or profit derived from that employment and includes—
- (a) any bonus or commission;
- (b) any payment in lieu of remuneration except any periodic sum paid to a claimant on account of the termination of his employment by reason of redundancy;
- (c) any payment in lieu of notice or any lump sum payment intended as compensation for the loss of employment but only in so far as it represents loss of income;
- (d) any holiday pay except any payable more than 4 weeks after termination or interruption of the employment;
- (e) any payment by way of a retainer;
- (f) any payment made by the claimant’s employer in respect of expenses not wholly, exclusively and necessarily incurred in the performance of the duties of the employment, including any payment made by the claimant’s employer in respect of—
- (i) travelling expenses incurred by the claimant between his home and place of employment;
- (ii) expenses incurred by the claimant under arrangements made for the care of a member of his family owing to the claimant’s absence from home;
- (g) any award of compensation made under Article 146(4) and 151(3)(a) of the Employment Rights Order[^f00092] (remedies for unfair dismissal);
- (gg) any payment or remuneration made under Article 60, 66, 96, 100 or 102 of the Employment Rights (Northern Ireland) Order 1996 (right to guarantee payments, remuneration on suspension on medical or maternity grounds, complaints to industrial tribunals);
- (h) any such sum as is referred to in section 112 of the Act[^f00093] (certain sums to be earnings for social security purposes);
- (i) any statutory sick pay, statutory maternity pay, statutory paternity pay, statutory adoption pay, statutory shared parental pay , statutory parental bereavement or a corresponding payment under any statute of the Parliament of the United Kingdom extending solely to Great Britain;
- (j) any payment made under the legislation of, or under any scheme operating in, the Republic of Ireland which is analogous to income to which sub-paragraphs (g) to (i) relate;
- (k) any remuneration paid by or on behalf of an employer to the claimant who for the time being is on maternity leave, paternity leave or adoption leave , shared parental leave or parental bereavement leave or is absent from work because he is ill;
- (l) the amount of any payment by way of a non-cash voucher which has been taken into account in the computation of a person’s earnings in accordance with Part V of Schedule 3 to the Social Security (Contributions) Regulations 2001[^f00094].
- (2) Earnings shall not include—
- (a) subject to paragraph (3), any payment in kind;
- (b) any payment in respect of expenses wholly, exclusively and necessarily incurred in the performance of the duties of the employment;
- (c) any occupational pension.
- (d) any payment in respect of expenses arising out of the claimant participating as a service user.
- (3) Paragraph (2)(a) shall not apply in respect of any non-cash voucher referred to in paragraph (1)(l).
Calculation of net earnings of employed earners
33
- (1) For the purposes of regulation 26, the earnings of a claimant derived or likely to be derived from employment as an employed earner to be taken into account shall, subject to paragraph (2), be his net earnings.
- (2) There shall be disregarded from a claimant’s net earnings, any sum, where applicable, specified in paragraphs 1 to 14 of Schedule 5.
- (3) For the purposes of paragraph (1) net earnings shall, except where paragraph (6) applies, be calculated by taking into account the gross earnings of the claimant from that employment over the assessment period, less—
- (a) any amount deducted from those earnings by way of—
- (i) income tax;
- (ii) primary Class 1 contributions under the Act;
- (b) one half of any sum paid by the claimant by way of a contribution towards an occupational pension scheme;
- (c) one half of the amount calculated in accordance with paragraph (5) in respect of any qualifying contribution payable by the claimant; and
- (d) where those earnings include a payment which is payable under any statute of the Parliament of the United Kingdom extending solely to Great Britain and which corresponds to statutory sick pay, statutory maternity pay, statutory paternity pay, statutory adoption pay , statutory shared parental pay or statutory parental bereavement pay, any amount deducted from those earnings by way of any contributions which are payable under any statute of the Parliament of the United Kingdom extending solely to Great Britain and which correspond to primary Class 1 contributions under the Act.
- (4) In this regulation “qualifying contribution” means any sum which is payable periodically as a contribution towards a personal pension scheme.
- (5) The amount in respect of any qualifying contribution shall be calculated by multiplying the daily amount of the qualifying contribution by the number equal to the number of days in the assessment period; and for the purposes of this regulation the daily amount of the qualifying contribution shall be determined—
- (a) where the qualifying contribution is payable monthly, by multiplying the amount of the qualifying contribution by 12 and dividing the product by 365;
- (b) in any other case, by dividing the amount of the qualifying contribution by the number equal to the number of days in the period to which the qualifying contribution relates.
- (6) Where the earnings of a claimant are estimated under regulation 26(2)(b), his net earnings shall be calculated by taking into account those earnings over the assessment period, less—
- (a) an amount in respect of income tax equivalent to an amount calculated by applying to those earnings ... the basic rate , or in the case of a Scottish taxpayer, the Scottish basic rate, of tax applicable to the assessment period less only the personal reliefs to which the claimant is entitled under Chapters 2, 3 and 3A of Part 3 of the Income Tax Act 2007 as are appropriate to his circumstances but, if the assessment period is less than a year, the earnings to which the basic rate , or the Scottish basic rate, of tax is to be applied and the amount of the personal reliefs deductible under this sub-paragraph shall be calculated on a pro-rata basis;
- (b) an amount equivalent to the amount of the primary Class 1 contributions that would be payable by him under the Act in respect of those earnings if such contributions were payable; and
- (c) one half of any sum which would be payable by the claimant by way of a contribution towards an occupational or personal pension scheme, if the earnings so estimated were actual earnings.
- (7) Where the claimant is an employed earner in the Republic of Ireland the amounts to be deducted for income tax and primary Class 1 contributions under this regulation shall be such amounts as, in the opinion of the appropriate authority, would have been deducted had the claimant been employed in Northern Ireland.
SECTION 4 — Self-employed earners
Earnings of self-employed earners
34
- (1) Subject to paragraph (2), “earnings”, in the case of employment as a self-employed earner, means the gross income of the employment ....
- (2) “Earnings” shall not include any payment to which paragraph 27 or 28 of Schedule 6 refers nor shall it include any sports award.
- (3) This paragraph applies to—
- (a) royalties or other sums paid as a consideration for the use of, or the right to use, any copyright, design, patent or trade mark; or
- (b) any payment in respect of any—
- (i) book registered under the Public Lending Right Scheme 1982, or
- (ii) work made under any international public lending right scheme that is analogous to the Public Lending Right Scheme 1982,
where the claimant is the first owner of the copyright, design, patent or trade mark, or an original contributor to the book or work concerned.
- (4) Where the claimant’s earnings consist of any items to which paragraph (3) applies, those earnings shall be taken into account over a period equal to such number of weeks as is equal to the number obtained (and any fraction shall be treated as a corresponding fraction of a week) by dividing the earnings by the amount of housing benefit which would be payable had the payment not been made plus an amount equal to the total of the sums which would fall to be disregarded from the payment under Schedule 5 (sums to be disregarded in the calculation of earnings) as appropriate in the claimant’s case.
Calculation of net profit of self-employed earners
35
- (1) For the purposes of regulation 27 the earnings of a claimant to be taken into account shall be—
- (a) in the case of a self-employed earner who is engaged in employment on his own account, the net profit derived from that employment;
- (b) in the case of a self-employed earner whose employment is carried on in partnership or is that of a share fisherman within the meaning of the Social Security (Mariners’ Benefits) Regulations (Northern Ireland) 1975[^f00098], his share of the net profit derived from that employment, less—
- (i) an amount in respect of income tax and of national insurance contributions payable under the Act calculated in accordance with regulation 36, and
- (ii) one half of the amount calculated in accordance with paragraph (11) in respect of any qualifying premium.
- (2) There shall be disregarded from a claimant’s net profit, any sum, where applicable, specified in paragraphs 1 to 14 of Schedule 5.
- (3) For the purposes of paragraph (1)(a) the net profit of the employment shall, except where paragraph (9) applies, be calculated by taking into account the earnings of the employment over the assessment period less—
- (a) subject to paragraphs (5) to (7), any expenses wholly and exclusively incurred in that period for the purposes of that employment;
- (b) an amount in respect of—
- (i) income tax, and
- (ii) national insurance contributions payable under the Act,
calculated in accordance with regulation 36; and
- (c) one half of the amount calculated in accordance with paragraph (11) in respect of any qualifying premium.
- (4) For the purposes of paragraph (1)(b) the net profit of the employment shall be calculated by taking into account the earnings of the employment over the assessment period less, subject to paragraphs (5) to (7), any expenses wholly and exclusively incurred in that period for the purposes of the employment.
- (5) Subject to paragraph (6), no deduction shall be made under paragraph (3)(a) or (4), in respect of—
- (a) any capital expenditure;
- (b) the depreciation of any capital asset;
- (c) any sum employed or intended to be employed in the setting up or expansion of the employment;
- (d) any loss incurred before the beginning of the assessment period;
- (e) the repayment of capital on any loan taken out for the purposes of the employment;
- (f) any expenses incurred in providing business entertainment; and
- (g) any debts, except bad debts proved to be such, but this sub-paragraph shall not apply to any expenses incurred in the recovery of a debt.
- (6) A deduction shall be made under paragraph (3)(a) or (4) in respect of the repayment of capital on any loan used for—
- (a) the replacement in the course of business of equipment or machinery;
- (b) the repair of an existing business asset except to the extent that any sum is payable under an insurance policy for its repair; and
- (c) the purchase of land under the Northern Ireland Land Act 1925[^f00099].
- (7) The relevant authority shall refuse to make a deduction in respect of any expenses under paragraph (3)(a) or (4) where it is not satisfied given the nature and the amount of the expense that it has been reasonably incurred.
- (8) For the avoidance of doubt—
- (a) a deduction shall not be made under paragraph (3)(a) or (4) in respect of any sum unless it has been expended for the purposes of the business;
- (b) a deduction shall be made thereunder in respect of—
- (i) the excess of any value added tax paid over value added tax received in the assessment period;
- (ii) any income expended in the repair of an existing business asset except to the extent that any sum is payable under an insurance policy for its repair;
- (iii) any payment of interest on a loan taken out for the purposes of the employment.
- (9) Where a claimant is engaged in employment as a child minder the net profit of the employment shall be one third of the earnings of that employment, less—
- (a) an amount in respect of—
- (i) income tax, and
- (ii) national insurance contributions payable under the Act,
calculated in accordance with regulation 36; and
- (b) one half of the amount calculated in accordance with paragraph (11) in respect of any qualifying premium.
- (10) For the avoidance of doubt where a claimant is engaged in employment as a self-employed earner and he is also engaged in one or more other employments as a self-employed or employed earner any loss incurred in any one of his employments shall not be offset against his earnings in any other of his employments.
- (11) The amount in respect of any qualifying premium shall be calculated by multiplying the daily amount of the qualifying premium by the number equal to the number of days in the assessment period; and for the purposes of this regulation the daily amount of the qualifying premium shall be determined—
- (a) where the qualifying premium is payable monthly, by multiplying the amount of the qualifying premium by 12 and dividing the product by 365;
- (b) in any other case, by dividing the amount of the qualifying premium by the number equal to the number of days in the period to which the qualifying premium relates.
- (12) Where the claimant is a self-employed earner in the Republic of Ireland the amounts to be deducted for income tax and social security contributions under this regulation shall be such amounts as, in the opinion of the appropriate authority, would have been deducted had the claimant been employed in Northern Ireland.
- (13) In this regulation, “qualifying premium” means any premium which is payable periodically in respect of ... a personal pension scheme and is so payable on or after the date of claim.
Deduction of tax and contributions of self-employed earners
36
- (1) The amount to be deducted in respect of income tax under regulation 35(1)(b)(i), (3)(b)(i) or (9)(a)(i) shall be calculated on the basis of the amount of chargeable income and as if that income were assessable to income tax at ... the basic rate , or in the case of a Scottish taxpayer, the Scottish basic rate, of tax applicable to the assessment period less only the personal reliefs to which the claimant is entitled under Chapters 2, 3 and 3A of Part 3 of the Income Tax Act 2007 as are appropriate to his circumstances; but, if the assessment period is less than a year, the earnings to which the basic rate , or the Scottish basic rate, of tax is to be applied and the amount of the personal reliefs deductible under this paragraph shall be calculated on a pro-rata basis.
- (2) The amount to be deducted in respect of national insurance contributions under regulation 35(1)(b)(i), (3)(b)(ii) or (9)(a)(ii) shall be the total of—
- (a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (b) the amount of Class 4 contributions (if any) which would be payable under section 15 of the Act (Class 4 contributions recoverable under the Income Tax Acts) at the percentage rate applicable to the assessment period on so much of the chargeable income as exceeds the lower limit but does not exceed the upper limit of profits and gains applicable for the tax year applicable to the assessment period; but if the assessment period is less than a year, those limits shall be reduced pro rata.
- (3) In this regulation “chargeable income” means—
- (a) except where sub-paragraph (b) applies, the earnings derived from the employment less any expenses deducted under paragraph (3)(a) or, as the case may be, (4) of regulation 35;
- (b) in the case of employment as a child minder, one third of the earnings of that employment.
SECTION 5 — Other income
Calculation of income other than earnings
37
- (1) For the purposes of regulation 28, the income of a claimant which does not consist of earnings to be taken into account shall, subject to paragraphs (2) to (5), be his gross income and any capital treated as income under regulation 38.
- (2) There shall be disregarded from the calculation of a claimant’s gross income under paragraph (1), any sum, where applicable, specified in Schedule 6.
- (3) Where the payment of any benefit under the benefit Acts is subject to any deduction by way of recovery the amount to be taken into account under paragraph (1) shall be the gross amount payable.
- (3A) Where the claimant or, where the claimant is a member of a couple, his partner is receiving a contributory employment and support allowance and that benefit has been reduced under regulation 63 of the Employment and Support Allowance Regulations or section 11J of the Welfare Reform Act the amount of that benefit to be taken into account is the amount as if it had not been reduced.
- (4) Where an award of any working tax credit or child tax credit under the Tax Credits Act is subject to a deduction by way of recovery of an overpayment of working tax credit or child tax credit which arose in a previous tax year the amount to be taken into account under paragraph (1) shall be the amount of working tax credit or child tax credit awarded less the amount of that deduction.
- (5) Paragraphs (6) and (6A) apply where—
- (a) a relevant payment has been made to a person in an academic year; and
- (b) that person abandons, or is dismissed from, his course of study before the payment to him of the final instalment of the relevant payment.
- (6) Where a relevant payment is made quarterly, the amount of a relevant payment to be taken into account for the assessment period for the purposes of paragraph (1) in respect of a person to whom paragraph (5) applies, shall be calculated by applying the formula—
$$A−(BxC)D$where—Athe total amount of the relevant payment which that person would have received had he remained a student until the last day of the academic term in which he abandoned, or was dismissed from, his course, less any deduction under regulation 61(5);Bthe number of benefit weeks from the benefit week immediately following that which includes the first day of that academic year to the benefit week which includes the day on which the person abandoned, or was dismissed from, his course;Cthe weekly amount of the relevant payment, before the application of the £10 disregard, which would have been taken into account as income under regulation 61(2) had the person not abandoned, or been dismissed from, his course and, in the case of a person who was not entitled to housing benefit immediately before he abandoned, or was dismissed from, his course, had that person, at that time, been entitled to housing benefit;Dthe number of benefit weeks in the assessment period.$
- (6A) Where a relevant payment is made by two or more instalments in a quarter, the amount of a relevant payment to be taken into account for the assessment period for the purposes of paragraph (1) in respect of a person to whom paragraph (5) applies, shall be calculated by applying the formula in paragraph (6) but as if—
| A = | the total amount of the relevant payments which that person received, or would have received, from the first day of the academic year to the day the person abandoned the course, or was dismissed from it, less any deduction under regulation 61(5). |
|---|---|
- (7) In this regulation —
- “academic year” and “student loan” shall have the same meanings as for the purposes of Part VII;
- “assessment period” means— in a case where a relevant payment is made quarterly, the period beginning with the benefit week which includes the day on which the person abandoned, or was dismissed from, his course and ending with the benefit week which includes the last day of the last quarter for which an instalment of the relevant payment was payable to that person;in a case where the relevant payment is made by two or more instalments in a quarter, the period beginning with the benefit week which includes the day on which the person abandoned, or was dismissed from, his course and ending with the benefit week which includes—the day immediately before the day on which the next instalment of the relevant payment would have been due had the payments continued, orthe last day of the last quarter for which an instalment of the relevant payment was payable to that person,whichever of those dates is earlier;
- “quarter” in relation to an assessment period means a period in that year beginning on—1st January and ending on 31st March;1st April and ending on 30th June;1st July and ending on 31st August; or1st September and ending on 31st December;
- “relevant payment” means either a student loan or an amount intended for the maintenance of dependants referred to in regulation 56(7) or both.
- (8) For the avoidance of doubt there shall be included as income to be taken into account under paragraph (1)—
- (a) any payment to which regulation 32(2) applies; or
- (b) in the case of a claimant who is receiving support under section 95 or 98 of the Immigration and Asylum Act including support provided by virtue of regulations made under Schedule 9 to that Act, the amount of such support provided in respect of essential living needs of the claimant and his dependants (if any) as is specified in regulations made under paragraph 3 of Schedule 8 to the Immigration and Asylum Act.
Capital treated as income
38
- (1) Any capital payable by instalments which are outstanding at the date on which the claim is made or treated as made, or, at the date of any subsequent revision or supersession, shall, if the aggregate of the instalments outstanding and the amount of the claimant’s capital otherwise calculated in accordance with Section 6 of this Part exceeds £16,000, be treated as income.
- (2) Any payment received under an annuity shall be treated as income.
- (3) Any earnings to the extent that they are not a payment of income shall be treated as income.
- (4) Where an agreement or court order provides that payments shall be made to the claimant in consequence of any personal injury to the claimant and that such payments are to be made, wholly or partly, by way of periodic payments, any such periodic payments received by the claimant (but not a payment which is treated as capital by virtue of this Part), shall be treated as income.
Notional income
39
- (1) A claimant shall be treated as possessing income of which he has deprived himself for the purpose of securing entitlement to housing benefit or increasing the amount of that benefit.
- (2) Except in the case of—
- (a) a discretionary trust;
- (b) a trust derived from a payment made in consequence of a personal injury;
- (c) a personal pension scheme, occupational pension scheme... or a payment made by the Board of the Pension Protection Fund where the claimant has not attained the qualifying age for state pension credit;
- (d) any sum to which paragraph 45(2)(a) of Schedule 7 applies which is administered in a way referred to in paragraph 45(1)(a);
- (e) child tax credit; or
- (f) working tax credit,
- (g) any sum to which paragraph (12A) applies;
any income which would become available to the claimant upon application being made, but which has not been acquired by him, shall be treated as possessed by the claimant but only from the date on which it could be expected to be acquired were an application made.
- (3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (3A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (6) Any payment of income, other than a payment of income specified in paragraph (7) or (7A), made—
- (a) to a third party in respect of a single claimant or a member of the family (but not a member of the third party’s family) shall, where that payment is a payment of an occupational pension, a pension or other periodical payment made under a personal pension scheme or a payment made by the Board of the Pension Protection Fund, be treated as possessed by that single claimant or, as the case may be, by that member;
- (b) to a third party in respect of a single claimant or in respect of a member of the family (but not a member of the third party’s family) shall, where it is not a payment referred to in sub-paragraph (a), be treated as possessed by that single claimant or by that member to the extent that it is used for the food, household fuel or, subject to paragraph (14), rent or rates or both or ordinary clothing or footwear, of that single claimant or, as the case may be, of any member of that family or is used for any water charges for which that claimant or member is liable;
- (c) to a single claimant or a member of the family in respect of a third party (but not in respect of another member of that family) shall be treated as possessed by that single claimant or, as the case may be, that member of the family to the extent that it is kept or used by him or used by or on behalf of any member of the family.
- (7) Paragraph (6) shall not apply in respect of a payment of income made—
- (a) under or by the Macfarlane Trust, the Macfarlane (Special Payments) Trust, the Macfarlane (Special Payments) (No. 2) Trust, the Fund, the Eileen Trust , MFET Limited , the Skipton Fund, the Caxton Foundation , the Infected Blood Payment Scheme for Northern Ireland, 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);
- (b) pursuant to section 19(1)(a) of the Coal Industry Act 1994[^f00101] (concessionary coal);
- (c) pursuant to section 1 of the 1950 Act in respect of a person’s participation—
- (i) in an employment programme specified in regulation 75(1)(a) of the Jobseeker’s Allowance Regulations[^f00102];
- (ii) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (iii) in a training scheme specified in regulation 75(1)(b)(ii) of those Regulations, or
- (iv) in a qualifying course within the meaning specified in regulation 17A(7)[^f00103] of those Regulations;
- (ca) in respect of a claimant's participation in a scheme prescribed in regulation 3 of the Jobseeker's Allowance (Schemes for Assisting Persons to Obtain Employment) Regulations (Northern Ireland) 2014;
- (d) under an occupational pension scheme, in respect of a pension or other periodical payment made under a personal pension scheme or a payment made by the Board of the Pension Protection Fund where—
- (i) a bankruptcy order has been made in respect of the person in respect of whom the payment has been made or, in Scotland, the estate of that person is subject to sequestration or a judicial factor has been appointed on that person’s estate under section 41 of the Solicitors (Scotland) Act 1980[^f00104];
- (ii) the payment is made to the trustee in bankruptcy or any other person acting on behalf of the creditors, and
- (iii) the person referred to in (i) and any member of his family does not possess, or is not treated as possessing, any other income apart from that payment.
- (7A) Paragraph (6) shall not apply in respect of any of the following payments of income—
- (a) a Grenfell Tower payment;
- (b) a child abuse payment;
- (c) a Windrush payment;
- (d) a Post Office compensation payment;
- (e) an LGBT Financial Recognition Scheme payment ;
- (f) a miscarriage of justice compensation payment.
- (8) Where a claimant is in receipt of any benefit (other than housing benefit) under the benefit Acts and the rate of that benefit is altered with effect from a date on or after 1st April in any year but not more than 14 days thereafter, the relevant authority shall treat the claimant as possessing such benefit at the altered rate—
- (a) in a case in which the claimant’s weekly amount of eligible rent or, as the case may be, rates falls to be calculated in accordance with regulation 78(2)(b) or (c) or, as the case may be, (3)(b) or (c), from 1st April in that year;
- (b) in any other case, from the first Monday in April in that year,
to the date on which the altered rate is to take effect.
- (9) Subject to paragraph (10), where—
- (a) a claimant performs a service for another person; and
- (b) that person makes no payment of earnings or pays less than that paid for a comparable employment in the area,
the relevant authority shall treat the claimant as possessing such earnings (if any) as is reasonable for that employment unless the claimant satisfies the authority that the means of that person are insufficient for him to pay or to pay more for the service.
- (10) Paragraph (9) shall not apply—
- (a) to a claimant who is engaged by a charitable or voluntary organisation or who is a volunteer if the relevant authority is satisfied in any of those cases that it is reasonable for him to provide those services free of charge; ...
- (b) in a case where the service is performed in connection with—
- (i) the claimant’s participation in an employment or training programme in accordance with regulation 19(1)(p) of the Jobseeker’s Allowance Regulations, other than where the service is performed in connection with the claimant’s participation in the Preparation for Employment Programme specified in regulation 75(1)(a)(v) of those Regulations ..., or
- (ii) the claimant’s or the claimant’s partner’s participation in an employment or training programme as defined in regulation 19(3) of those Regulations for which a training allowance is not payable or, where such an allowance is payable, it is payable for the sole purpose of reimbursement of travelling or meal expenses to the person participating in that programme ; or
- (c) to a claimant who is participating in a work placement approved by the Department for Employment and Learning (or a person providing services to that Department) before the placement starts.
- (10A) In paragraph (10)(c) “work placement” means practical work experience which is not undertaken in expectation of payment.
- (11) Where a claimant is treated as possessing any income under any of paragraphs (1) to (8), the foregoing provisions of this Part shall apply for the purposes of calculating the amount of that income as if a payment had actually been made and as if it were actual income which he does possess.
- (12) Where a claimant is treated as possessing any earnings under paragraph (9) the foregoing provisions of this Part shall apply for the purposes of calculating the amount of those earnings as if a payment had actually been made and as if they were actual earnings which he does possess except that regulation 33(3) shall not apply and his net earnings shall be calculated by taking into account those earnings which he is treated as possessing, less—
- (a) an amount in respect of income tax equivalent to an amount calculated by applying to those earnings ... the basic rate , or in the case of a Scottish taxpayer, the Scottish basic rate, of tax applicable to the assessment period less only the personal reliefs to which the claimant is entitled under Chapters 2, 3 and 3A of Part 3 of the Income Tax Act 2007 as are appropriate to his circumstances; but, if the assessment period is less than a year, the earnings to which the basic rate , or the Scottish basic rate, of tax is to be applied and the amount of the personal reliefs deductible under this sub-paragraph shall be calculated on a pro-rata basis;
- (b) an amount equivalent to the amount of the primary Class 1 contributions that would be payable by him under the Act in respect of those earnings if such contributions were payable; and
- (c) one half of any sum payable by the claimant by way of a contribution towards an occupational or personal pension scheme.
- (12A) Paragraphs (1), (2), (6) and (9) shall not apply in respect of any amount of income other than earnings, or earnings of an employed earner, arising out of the claimant participating as a service user.
- (13) Where the claimant is an employed earner in the Republic of Ireland the amounts to be deducted for income tax and primary Class 1 contributions under this regulation shall be such amounts as, in the opinion of the appropriate authority, would have been deducted had the claimant been employed in Northern Ireland.
- (14) In paragraph (6) “rent or rates” means eligible rent or rates less any deductions in respect of non-dependants which fall to be made under regulation 72.
SECTION 6 — Capital
Capital limit
40
For the purposes of section 130(1) of the Act as it applies to housing benefit (no entitlement to benefit if capital exceeds prescribed amount), the prescribed amount is £16,000.
Calculation of capital
41
- (1) For the purposes of Part VII of the Act (income-related benefits) as it applies to housing benefit, the capital of a claimant to be taken into account shall, subject to paragraph (2), be the whole of his capital calculated in accordance with this Part and any income treated as capital under regulation 43.
- (2) There shall be disregarded from the calculation of a claimant’s capital under paragraph (1), any capital, where applicable, specified in Schedule 7.
Disregard of capital of child and young person
42
The capital of a child or young person who is a member of the claimant’s family shall not be treated as capital of the claimant.
Income treated as capital
43
- (1) Any bounty derived from employment to which paragraph 8 of Schedule 5 applies and paid at intervals of at least one year shall be treated as capital.
- (2) Any amount by way of a refund of income tax deducted from profits or emoluments chargeable to—
- (a) income tax under Schedule D or E;
- (b) income tax under the legislation of the Republic of Ireland which is analogous to income tax under Schedule D or E,
shall be treated as capital.
- (3) Any holiday pay which is not earnings under regulation 32(1)(d) shall be treated as capital.
- (4) Except any income derived from capital disregarded under paragraph 1, 2, 4, 8, 14, 26 to 29 or 45 of Schedule 7, any income derived from capital shall be treated as capital but only from the date it is normally due to be credited to the claimant’s account.
- (5) In the case of employment as an employed earner, any advance of earnings or any loan made by the claimant’s employer shall be treated as capital.
- (6) Any charitable or voluntary payment which is not made or due to be made at regular intervals, other than a Grenfell Tower payment , a child abuse payment, a Windrush payment , a Post Office compensation payment , an LGBT Financial Recognition Scheme payment , a miscarriage of justice compensation payment or a payment which is made under or by the Macfarlane Trust, the Macfarlane (Special Payments) Trust , the Macfarlane (Special Payments) (No. 2) Trust, the Fund, the Eileen Trust , MFET Limited , the Skipton Fund, the Caxton Foundation , the Infected Blood Payment Scheme for Northern Ireland, the Scottish Infected Blood Support Scheme, an approved blood scheme , the London Emergencies Trust, the We Love Manchester Emergency Fund , the National Emergencies Trust , the Victims of Overseas Terrorism Compensation Scheme or the Independent Living Fund (2006), shall be treated as capital.
- (7) There shall be treated as capital the gross receipts of any commercial activity carried on by a person in respect of which assistance is received under the self-employment route, but only in so far as those receipts were payable into a special account ... during the period in which that person was receiving such assistance.
- (8) Any arrears of working tax credit or child tax credit shall be treated as capital.
Calculation of capital in the United Kingdom
44
Capital which a claimant possesses in the United Kingdom shall be calculated at its current market or surrender value less—
- (a) where there would be expenses attributable to the sale, 10 per cent.; and
- (b) the amount of any encumbrance secured on it.
Calculation of capital outside the United Kingdom
45
Capital which a claimant possesses in a country outside the United Kingdom shall be calculated—
- (a) in a case where there is no prohibition in that country against the transfer to the United Kingdom of an amount equal to its current market or surrender value in that country, at that value;
- (b) in a case where there is such a prohibition, at the price which it would realise if sold in the United Kingdom to a willing buyer,
less, where there would be expenses attributable to sale, 10 per cent. and the amount of any encumbrances secured on it.
Notional capital
46
- (1) A claimant shall be treated as possessing capital of which he has deprived himself for the purpose of securing entitlement to housing benefit or increasing the amount of that benefit except to the extent that that capital is reduced in accordance with regulation 47.
- (2) Except in the case of—
- (a) a discretionary trust;
- (b) a trust derived from a payment made in consequence of a personal injury;
- (c) any loan which would be obtained only if secured against capital disregarded under Schedule 7;
- (d) a personal pension scheme, occupational pension scheme... or a payment made by the Board of the Pension Protection Fund;
- (e) any sum to which paragraph 45(2)(a) of Schedule 7 applies which is administered in a way referred to in paragraph 45(1)(a);
- (f) child tax credit; or
- (g) working tax credit,
any capital which would become available to the claimant upon application being made, but which has not been acquired by him, shall be treated as possessed by him but only from the date on which it could be expected to be acquired were an application made.
- (3) Any payment of capital, other than a payment of capital specified in paragraph (4) or (4A), made—
- (a) to a third party in respect of a single claimant or a member of the family (but not a member of the third party’s family) shall, where that payment is a payment of an occupational pension, a pension or other periodical payment made under a personal pension scheme or a payment made by the Board of the Pension Protection Fund, be treated as possessed by that single claimant or, as the case may be, by that member;
- (b) to a third party in respect of a single claimant or in respect of a member of the family (but not a member of the third party’s family) shall, where it is not a payment referred to in sub-paragraph (a), be treated as possessed by that single claimant or by that member to the extent that it is used for the food, household fuel or, subject to paragraph (8), rent or rates or both or ordinary clothing or footwear, of that single claimant or, as the case may be, of any member of that family or is used for any water charges for which that claimant or member is liable;
- (c) to a single claimant or a member of the family in respect of a third party (but not in respect of another member of the family) shall be treated as possessed by that single claimant or, as the case may be, that member of the family to the extent that it is kept or used by him or used by or on behalf of any member of the family.
- (4) Paragraph (3) shall not apply in respect of a payment of capital made—
- (a) under or by the Macfarlane Trust, the Macfarlane (Special Payments) Trust, the Macfarlane (Special Payments) (No. 2) Trust, the Fund, the Eileen Trust , MFET Limited, the Independent Living Fund (2006), the Skipton Fund , the Caxton Foundation , the Infected Blood Payment Scheme for Northern Ireland, the Scottish Infected Blood Support Scheme, an approved blood scheme , the London Emergencies Trust, the We Love Manchester Emergency Fund , the National Emergencies Trust , the Victims of Overseas Terrorism Compensation Scheme or the London Bombings Relief Charitable Fund;
- (b) pursuant to section 1 of the 1950 Act in respect of a person’s participation—
- (i) in an employment programme specified in regulation 75(1)(a) of the Jobseeker’s Allowance Regulations;
- (ii) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- (iii) in a training scheme specified in regulation 75(1)(b)(ii) of those Regulations;
- (iv) in a qualifying course within the meaning specified in regulation 17A(7) of those Regulations;
- (ba) in respect of a claimant's participation in a scheme prescribed in regulation 3 of the Jobseeker's Allowance (Schemes for Assisting Persons to Obtain Employment) Regulations (Northern Ireland) 2014;
- (c) under an occupational pension scheme, in respect of a pension or other periodical payment made under a personal pension scheme or a payment made by the Board of the Pension Protection Fund where—
- (i) a bankruptcy order has been made in respect of the person in respect of whom the payment has been made or, in Scotland, the estate of that person is subject to sequestration or a judicial factor has been appointed on that person’s estate under section 41 of the Solicitors (Scotland) Act 1980;
- (ii) the payment is made to the trustee in bankruptcy or any other person acting on behalf of the creditors, and
- (iii) the person referred to in (i) and any member of his family does not possess, or is not treated as possessing, any other income apart from that payment.
- (4A) Paragraph (3) shall not apply in respect of any of the following payments of capital—
- (a) a Grenfell Tower payment;
- (b) a child abuse payment;
- (c) a Windrush payment;
- (d) a Post Office compensation payment;
- (e) a vaccine damage payment;
- (f) an LGBT Financial Recognition Scheme payment ;
- (g) a miscarriage of justice compensation payment.
- (5) Where a claimant stands in relation to a company in a position analogous to that of a sole owner or partner in the business of that company, he may be treated as if he were such sole owner or partner and in such a case—
- (a) the value of his holding in that company shall, notwithstanding regulation 41 be disregarded; and
- (b) he shall, subject to paragraph (6), be treated as possessing an amount of capital equal to the value or, as the case may be, his share of the value of the capital of that company and the foregoing provisions of this Section shall apply for the purposes of calculating that amount as if it were actual capital which he does possess.
- (6) For so long as the claimant undertakes activities in the course of the business of the company, the amount which he is treated as possessing under paragraph (5) shall be disregarded.
- (7) Where a claimant is treated as possessing capital under any of paragraphs (1) to (5) the foregoing provisions of this Section shall apply for the purposes of calculating its amount as if it were actual capital which he does possess.
- (8) In paragraph (3) “rent or rates” means eligible rent or rates less any deductions in respect of non-dependants which fall to be made under regulation 72.
Diminishing notional capital rule
47
- (1) Where a claimant is treated as possessing capital under regulation 46(1), the amount which he is treated as possessing—
- (a) in the case of a week that is subsequent to—
- (i) the relevant week in respect of which the conditions set out in paragraph (2) are satisfied, or
- (ii) a week which follows that relevant week and which satisfies those conditions,
shall be reduced by an amount determined under paragraph (3);
- (b) in the case of a week in respect of which paragraph (1)(a) does not apply but where—
- (i) that week is a week subsequent to the relevant week, and
- (ii) that relevant week is a week in which the condition in paragraph (4) is satisfied,
shall be reduced by the amount determined under paragraph (4).
- (2) This paragraph applies to a benefit week where the claimant satisfies the conditions that—
- (a) he is in receipt of housing benefit; and
- (b) but for regulation 46(1), he would have received an additional amount of housing benefit in that week.
- (3) In a case to which paragraph (2) applies, the amount of the reduction for the purposes of paragraph (1)(a) shall be equal to the aggregate of—
- (a) the additional amount to which paragraph (2)(b) refers;
- (b) where the claimant has also claimed income support, the amount of income support to which he would have been entitled in respect of the benefit week to which paragraph (2) refers but for the application of regulation 51(1) of the Income Support Regulations[^f00106] (notional capital); ...
- (c) where the claimant has also claimed a jobseeker’s allowance, the amount of an income-based jobseeker’s allowance to which he would have been entitled in respect of the benefit week to which paragraph (2) refers but for the application of regulation 113 of the Jobseeker’s Allowance Regulations[^f00107] (notional capital); and
- (d) where the claimant has also claimed an employment and support allowance, the amount of an income-related employment and support allowance to which he would have been entitled in respect of the benefit week to which paragraph (2) refers but for the application of regulation 115 of the Employment and Support Allowance Regulations (notional capital).
- (4) Subject to paragraph (5), for the purposes of paragraph (1)(b) the condition is that the claimant would have been entitled to housing benefit in the relevant week, but for regulation 46(1), and in such a case the amount of the reduction shall be equal to the aggregate of—
- (a) the amount of housing benefit to which the claimant would have been entitled in the relevant week but for regulation 46(1) and, for the purposes of this sub-paragraph, if the relevant week is a week to which regulation 78(4)(a) refers, that amount shall be determined by dividing the amount of housing benefit to which he would have been so entitled by the number of days in that week for which he was liable to make payments in respect of the dwelling he occupies as his home and multiplying the quotient so obtained by 7;
- (b) if the claimant would, but for regulation 51(1) of the Income Support Regulations, have been entitled to income support in respect of the benefit week, within the meaning of regulation 2(1) of those Regulations[^f00108] (interpretation), which includes the last day of the relevant week, the amount to which he would have been entitled and, for the purposes of this sub-paragraph, if the amount is in respect of a part-week, that amount shall be determined by dividing the amount of the income support to which he would have been so entitled by the number equal to the number of days in the part-week and multiplying the quotient so obtained by 7;
- (c) if the claimant would, but for regulation 113 of the Jobseeker’s Allowance Regulations, have been entitled to an income-based jobseeker’s allowance in respect of the benefit week, within the meaning of regulation 1(2) of those Regulations[^f00109] (interpretation), which includes the last day of the relevant week, the amount to which he would have been entitled and, for the purposes of this sub-paragraph, if the amount is in respect of a part-week, that amount shall be determined by dividing the amount of the income-based jobseeker’s allowance to which he would have been so entitled by the number equal to the number of days in the part-week and multiplying the quotient so obtained by 7.
- (d) if the claimant would, but for regulation 115 of the Employment and Support Allowance Regulations, have been entitled to an income-related employment and support allowance in respect of the benefit week, within the meaning of regulation 2(1) of those Regulations (interpretation), which includes the last day of the relevant week, the amount to which he would have been entitled and, for the purposes of this sub-paragraph, if the amount is in respect of a part-week, that amount must be determined by dividing the amount of the income-related employment and support allowance to which he would have been so entitled by the number equal to the number of days in that part-week and multiplying the quotient so obtained by 7.
- (5) The amount determined under paragraph (4) shall be re-determined under that paragraph if the claimant makes a further claim for housing benefit and the conditions in paragraph (6) are satisfied, and in such a case—
- (a) sub-paragraphs (a) to (c) of paragraph (4) shall apply as if for “relevant week” there were substituted “relevant subsequent week”; and
- (b) subject to paragraph (7), the amount as re-determined shall have effect from the first week following the relevant subsequent week in question.
- (6) The conditions are that—
- (a) a further claim is made 26 or more weeks after—
- (i) the date on which the claimant made a claim for housing benefit in respect of which he was first treated as possessing the capital in question under regulation 46(1);
- (ii) in a case where there has been at least one re-determination in accordance with paragraph (5), the date on which he last made a claim for housing benefit which resulted in the weekly amount being re-determined, or
- (iii) the date on which he last ceased to be entitled to housing benefit,
whichever last occurred; and
- (b) the claimant would have been entitled to housing benefit but for regulation 46(1).
- (7) The amount as re-determined pursuant to paragraph (5) shall not have effect if it is less than the amount which applied in that case immediately before the re-determination and in such a case the higher amount shall continue to have effect.
- (8) For the purposes of this regulation—
- “part-week” in paragraph (4)(b) , (c) and (d) means—a period of less than a week which is the whole period for which income support , an income-related employment and support allowance, or, as the case may be, an income-based jobseeker’s allowance, is payable; andany other period of less than a week for which it is payable;
- “relevant week” means the benefit week in which the capital in question of which the claimant has deprived himself within the meaning of regulation 46(1)—was first taken into account for the purpose of determining his entitlement to housing benefit; orwas taken into account on a subsequent occasion for the purpose of determining or re-determining his entitlement to housing benefit on that subsequent occasion and that determination or re-determination resulted in his beginning to receive, or ceasing to receive, housing benefit,and where more than one benefit week is identified by reference to paragraphs (a) and (b) of this definition the later or latest such benefit week;
- “relevant subsequent week” means the benefit week which includes the day on which the further claim or, if more than one further claim has been made, the last such claim was made.
Capital jointly held
48
- (1) Subject to paragraph (2), except where a claimant possesses capital which is disregarded under regulation 46(5) where a claimant and one or more persons are beneficially entitled in possession to any capital asset they shall be treated as if each of them were entitled in possession to the whole beneficial interest therein in an equal share and the foregoing provisions of this Section shall apply for the purposes of calculating the amount of capital which the claimant is treated as possessing as if it were actual capital which the claimant does possess.
- (2) Any premises or land not wholly owned by the claimant shall be disregarded for such period as is reasonable in the circumstances to enable the collection of such information as is necessary to determine the treatment of capital in accordance with paragraph (1).
Calculation of tariff income from capital
49
- (1) Except where the circumstances prescribed in paragraph (3) apply to the claimant, where the claimant’s capital calculated in accordance with this Part exceeds £6,000 it shall be treated as equivalent to a weekly tariff income of £1 for each complete £250 in excess of £6,000 but not exceeding £16,000.
- (2) Where the circumstances prescribed in paragraph (3) apply to a claimant and that claimant’s capital calculated in accordance with this Part exceeds £10,000, it shall be treated as equivalent to a weekly tariff income of £1 for each complete £250 in excess of £10,000 but not exceeding £16,000.
- (3) For the purposes of paragraph (2), the prescribed circumstances are that the claimant—
- (a) occupies residential accommodation as his home; or
- (b) is a person—
- (i) to whom on 13th November 2005, paragraph (2) of regulation 7 of the former Regulations as in operation on that date applied, or
- (ii) to whom on 13th November 2005, paragraph (5) or (7) of regulation 7 of the former Regulations as in operation on that date applied and continues to apply.
- (4) For the purposes of paragraph (3), the claimant shall be treated as—
- (a) occupying residential accommodation as his home;
- (b) a person to whom regulation 9(1A), as inserted by paragraph 9(2)(a) of Schedule 3 to the Consequential Provisions Regulations (transitional and savings provisions), applies;
- (c) a person to whom regulation 9(6), as inserted by paragraph 9(4)(a) of that Schedule, applies; or
- (d) a person to whom regulation 9(6), as inserted by paragraph 9(6)(a) of that Schedule, applies,
in any period during which he is treated as occupying the accommodation as his home pursuant to regulation 7(12), (13) or (17).
- (5) Notwithstanding paragraphs (1) and (2) where any part of the excess is not a complete £250 that part shall be treated as equivalent to a weekly tariff income of £1.
- (6) For the purposes of paragraphs (1) and (2), capital includes any income treated as capital under regulation 43.
- (7) For the purposes of this regulation and subject to paragraph (8), “residential accommodation” means accommodation which is provided by an establishment—
- (a) under Article 15 or 36 of the Health and Personal Social Services Order where board is not available to the claimant and the home in which the accommodation is provided is either owned or managed or owned and managed by a Health and Social Services Board or HSS trust;
- (b) which is managed or provided by a body incorporated by Royal Charter or constituted by a statutory provision (other than a Health and Social Services Board or HSS trust) and provides both board and personal care for the claimant and in this sub-paragraph, “personal care” means care which includes assistance with bodily functions where such assistance is required;
- (c) which is an Abbeyfield Home,
and in this definition “board” refers to the availability to the claimant in the home in which his accommodation is provided of cooked or prepared food, where the food is made available to him in consequence solely of his paying the charge for the accommodation or any other charge which he is required to pay as a condition of occupying the accommodation, or both those charges and is made available for his consumption without any further charge to him.
- (8) Paragraph (7) shall not apply to residential accommodation of the type referred to in sub-paragraphs (a) to (c) of paragraph (7) where such accommodation is residential accommodation for the purpose of regulation 7 unless the claimant is a person to whom paragraphs 10, 11 or 12 of Schedule 2 to the Social Security (Residential Care Homes, Nursing Homes and Independent Hospitals) Regulations (Northern Ireland) 2005[^f00110] apply.
PART VII — Students
SECTION 1 — General
Interpretation
50
- (1) In this Part—
- “academic year” means the period of 12 months beginning on 1st January, 1st April, 1st July or 1st September according to whether the course in question begins in the winter, the spring, the summer or the autumn respectively but if students are required to begin attending the course during August or September and to continue attending through the autumn, the academic year of the course shall be considered to begin in the autumn rather than the summer;
- “access funds” means—grants made under Article 30 of the Education and Libraries (Northern Ireland) Order 1993[^f00111] or grants, loans or other payments made under Article 5 of the Further Education (Northern Ireland) Order 1997[^f00112] in each case being grants, or grants, loans or other payments as the case may be, for the purpose of assisting students in financial difficulties;grants made under section 68 of the Further and Higher Education Act 1992[^f00113] or section 74 of the Higher Education and Research Act 2017 for the purpose of providing funds on a discretionary basis to be paid to students;grants made under sections 73(a) and (c) and 74(1) of the Education (Scotland) Act 1980[^f00114];discretionary payments, known as “learner support funds”, which are made available to students in further education by institutions out of funds provided by the Learning and Skills Council for England under sections 5, 6 and 9 of the Learning and Skills Act 2000[^f00115]; orFinancial Contingency Funds made available by the Welsh Ministers;
- “contribution” means— any contribution in respect of the income of a student or any person which the Department, the Scottish Ministers or an education authority takes into account in ascertaining the amount of a student’s grant or student loan; orany sums, which in determining the amount of a student’s allowance or bursary in Scotland under the Education (Scotland) Act 1980, the Scottish Ministers or education authority takes into account being sums which the Scottish Ministers or education authority considers that it is reasonable for the following persons to contribute towards the holder’s expenses—the holder of the allowance or bursary;the holder’s parents;the holder’s parent’s spouse, civil partner or a person ordinarily living with the holder’s parent as if he were the spouse or civil partner of that parent, orthe holder’s spouse or civil partner;
- “course of study” means any course of study, whether or not it is a sandwich course and whether or not a grant is made for undertaking or attending it;
- “covenant income” means the gross income payable to a full-time student under a Deed of Covenant by his parent;
- “education authority” means a government department, an education and library board established under Article 3 of the Education and Libraries (Northern Ireland) Order 1986[^f00117], a local education authority specified in section 12 of the Education Act 1996[^f00118], a local education authority as defined in section 123 of the Local Government (Scotland) Act 1973[^f00119], any body which is a research council for the purposes of the Science and Technology Act 1965[^f00120] or any analogous government department, authority, board or body, of the Channel Islands, Isle of Man or any other country outside the United Kingdom;
- “full-time student” includes a student on a sandwich course;
- “grant” (except in the definition of “access funds”) means any kind of educational grant or award and includes any scholarship, studentship, exhibition, allowance or bursary but does not include a payment from access funds or any payment to which paragraph 12 of Schedule 6 or paragraph 50 of Schedule 7 applies;
- “grant income” means—any income by way of a grant;any contribution whether or not it is paid;
- “last day of the course” means—in the case of a qualifying course, the date on which the last day of that course falls or the date on which the final examination relating to that course is completed, whichever is the later;in any other case, the date on which the last day of the final academic term falls in respect of the course in which the student is enrolled;
- “period of study” means—in the case of a course of study for one year or less, the period beginning with the start of the course and ending with the last day of the course;in the case of a course of study for more than one year, in the first or, as the case may be, any subsequent year of the course, other than the final year of the course, the period beginning with the start of the course or, as the case may be, that year’s start and ending with either— the day before the start of the next year of the course in a case where the student’s grant or loan is assessed at a rate appropriate to his studying throughout the year or, if he does not have a grant or loan, where a loan would have been assessed at such a rate had he had one, or in any other case, the day before the start of the normal summer vacation appropriate to his course;in the final year of a course of study of more than one year, the period beginning with that year’s start and ending with the last day of the course;
- “periods of experience” means periods of work experience which form part of a sandwich course;
- “postgraduate loan” means a loan to a student undertaking a postgraduate master’s degree course or a postgraduate doctoral degree course pursuant to regulations made under section 22 of the Teaching and Higher Education Act 1998;
- “qualifying course” means a qualifying course as defined for the purposes of Parts II and IV of the Jobseeker’s Allowance Regulations;
- “sandwich course” has the meaning prescribed in regulation 2(8) of the Education (Student Support) Regulations (Northern Ireland) 2007, regulation 2(9) of the Education (Student Support) Regulations 2008 or regulation 4(2) of the Education (Student Loans) (Scotland) Regulations 2007, as the case may be;
- “standard maintenance grant” means—except where paragraph (b) or (c) applies, in the case of a student attending or undertaking a course of study at the University of London or an establishment within the area comprising the City of London and the Metropolitan Police District, the amount specified for the time being in paragraph 2(2)(a) of Schedule 6 to the Students Awards Regulations (Northern Ireland) 2003[^f00124] (“the 2003 Regulations”) for such a student;except where paragraph (c) applies, in the case of a student residing at his parent’s home, the amount specified in paragraph 3 thereof;in the case of a student receiving an allowance or bursary under the Education (Scotland) Act 1980, the amount of money specified as “standard maintenance allowance” for the relevant year appropriate for the student set out in the Student Support in Scotland Guide issued by the Student Awards Agency for Scotland[^f00125], or its nearest equivalent in the case of a bursary provided by a college of further education or a local education authority ...;in any other case, the amount specified in paragraph 2(2) of Schedule 6 to the 2003 Regulations other than in head (a) or (b) thereof;
- “student” means a person, other than a person in receipt of a training allowance, who is attending or undertaking—a course of study at an educational establishment; ora qualifying course;
- “student loan” means a loan towards a student’s maintenance pursuant to any regulations made under Article 3 of the Education (Student Support) (Northern Ireland) Order 1998[^f00126], section 22 of the Teaching and Higher Education Act 1998[^f00127] or section 73 of the Education (Scotland) Act 1980 and shall include, in Scotland, a young student’s bursary paid under regulation 4(1)(c) of the Students’ Allowances (Scotland) Regulations 2007.
- (2) For the purposes of the definition of “full-time student” in paragraph (1), a person shall be regarded as attending or, as the case may be, undertaking a full-time course of study or as being on a sandwich course—
- (a) subject to paragraph (3), in the case of a person attending or undertaking a part of a modular course which would be a full-time course of study for the purposes of this Part, for the period beginning on the day on which that part of the course starts and ending—
- (i) on the last day on which he is registered with the educational establishment as attending or undertaking that part as a full-time course of study, or
- (ii) on such earlier date (if any) as he finally abandons the course or is dismissed from it;
- (b) in any other case, throughout the period beginning on the date on which he starts attending or undertaking the course and ending on the last day of the course or on such earlier date (if any) as he finally abandons it or is dismissed from it.
- (3) For the purposes of sub-paragraph (a) of paragraph (2), the period referred to in that sub-paragraph shall include—
- (a) where a person has failed examinations or has failed to successfully complete a module relating to a period when he was attending or undertaking a part of the course as a full-time course of study, any period in respect of which he attends or undertakes the course for the purpose of retaking those examinations or that module;
- (b) any period of vacation within the period specified in that paragraph or immediately following that period except where the person has registered with the educational establishment to attend or undertake the final module in the course and the vacation immediately follows the last day on which he is required to attend or undertake the course.
- (4) In paragraph (2), “modular course” means a course of study which consists of 2 or more modules, the successful completion of a specified number of which is required before a person is considered by the educational establishment to have completed the course.
Treatment of students
51
The provisions of Parts II, III and IV shall have effect in relation to students subject to the following provisions of this Part.
SECTION 2 — Entitlement and payments in respect of a dwelling
Occupying a dwelling as a person’s home
52
- (1) Subject to paragraph (2), a full-time student shall not be treated as occupying a dwelling as his home during any benefit week outside the period of study if he is absent from it for the whole of that week and if the main purpose of his occupation during the period of study would be to facilitate attendance on his course.
- (2) The provisions of paragraph (1) shall not apply to any absence occasioned by the need to enter hospital for treatment.
Full-time students to be treated as not liable to make payments in respect of a dwelling
53
- (1) A full-time student shall be treated as if he were not liable to make payments in respect of a dwelling.
- (2) Paragraph (1) shall not apply to a full-time student—
- (a) who is a person on income support , an income-based jobseeker’s allowance or an income-related employment and support allowance;
- (aa) who is a person on universal credit, except where the award of universal credit to that person includes an amount in respect of a liability to make payments in respect of the accommodation they occupy as their home, in accordance with Article 16 of the 2015 Order (housing costs);
- (b) who is a lone parent;
- (c) whose applicable amount would, but for paragraph (1), include the ... disability premium or severe disability premium;
- (d) whose applicable amount would include the disability premium but for his being treated as capable of work by virtue of a determination made in accordance with regulations made under section 167E of the Act[^f00129] (incapacity for work: disqualification, etc.);
- (e) who is, or is treated as, incapable of work and has been so incapable, or has been so treated as incapable, of work in accordance with the provisions of, and regulations made under, Part XIIA of the Act[^f00130] (incapacity for work) for a continuous period of not less than 196 days; and for this purpose any 2 or more separate periods separated by a break of not more than 56 days shall be treated as one continuous period;
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