The Employment and Support Allowance Regulations (Northern Ireland) 2008

Type Ni-Statutory-Rule
Publication 2008-07-01
Last updated 2026-02-01
State In force
Jurisdiction Northern Ireland
Department Government Printer for Northern Ireland
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articles Not indexed
Reform history JSON API
  • (6) Where the appropriate amount of a loan exceeds the amount specified in paragraph 12(4), sub-paragraph (5) shall not apply except—
  • (a) for the purposes of paragraph ...9(1); or
  • (b) where the claimant has ceased to be in receipt of an income-related allowance for a period of 104 weeks or less because that claimant or that claimant’s partner is a work or training beneficiary within the meaning of regulation 148 (work or training beneficiaries).
  • (7) For the purposes of this Schedule, in determining whether a claimant is entitled to, or to be treated as entitled to, an income-related allowance, entitlement to a contribution-based jobseeker’s allowance immediately before a period during which that claimant or that claimant’s partner is participating in an employment programme specified in regulation 75(1)(a) of the Jobseeker’s Allowance Regulations is to be treated as entitlement to an income-related allowance for the purposes of any requirement that a claimant is, or has been, entitled to an income-related allowance for any period of time.
  • (8) For the purposes of this Schedule, sub-paragraph (9) applies where the claimant is not entitled to an income-related allowance by reason only that the claimant has—
  • (a) capital exceeding £16,000;
  • (b) income equal to or exceeding the applicable amount which applies in that claimant’s case; or
  • (bb) an amount of contributory allowance payable in respect of a claimant under section 2 that is equal to, or exceeds, the applicable amount in the claimant’s case; or
  • (c) both capital exceeding £16,000 and income exceeding the applicable amount which applies in that claimant’s case.
  • (9) A claimant to whom sub-paragraph (8) applies is to be treated as entitled to an income-related allowance throughout any period of not more than 39 weeks which comprises only days—
  • (a) on which that claimant is entitled to a contributory allowance, a contribution-based jobseeker’s allowance, statutory sick pay or incapacity benefit; or
  • (b) on which that claimant is, although not entitled to any of the benefits mentioned in head (a), entitled to be credited with earnings equal to the lower earnings limit for the time being in force in accordance with regulation 8A or 8B of the Social Security (Credits) Regulations (Northern Ireland) 1975[^f00182].
  • (10) Subject to sub-paragraph (11), for the purposes of this Schedule, a claimant is to be treated as entitled to an income-related allowance throughout any period of not more than 39 weeks following the refusal of a claim for an income-related allowance made by or on behalf of the claimant, if the claimant is a person to whom sub-paragraph (8) applies and who is—
  • (a) a lone parent;
  • (b) a person who has no partner and who is responsible for and a member of the same household as a young person; or
  • (c) a person who is described in paragraph 4 or 5 of Schedule 1B of the Income Support Regulations (persons caring for another person).
  • (11) Sub-paragraph (10) shall not apply in relation to a claimant mentioned in that sub-paragraph who, during the period referred to in that sub-paragraph is—
  • (a) engaged in, or is treated as engaged in, remunerative work or whose partner is engaged in, or is treated as engaged in, remunerative work;
  • (b) is in full-time education and in receipt of armed forces independence payment , disability living allowance , Scottish adult disability living allowance , child disability payment ,personal independence payment or adult disability payment ;
  • (c) temporarily absent from Northern Ireland, other than in the circumstances specified in regulation 152 or 153(1)(c)(ii).
  • (12) In a case where—
  • (a) sub-paragraphs (9) and (10) apply solely by virtue of sub-paragraph (8)(b); and
  • (b) the claimant’s income includes payments under a policy taken out to insure against the risk that the policy holder is unable to meet any payment which qualifies under paragraph 18 ,

sub-paragraphs (9) and (10) shall have effect as if for “throughout any period of not more than 39 weeks” there were substituted “throughout any period that payments are made in accordance with the terms of the policy”.

  • (13) This sub-paragraph applies—
  • (a) to a person who claims an income-related allowance, or in respect of whom an income-related allowance is claimed and who—
  • (i) received payments under a policy of insurance taken out to insure against loss of employment, and those payments are exhausted, and
  • (ii) had a previous award of an income-related allowance where the applicable amount included an amount by way of housing costs; and
  • (b) where the period in respect of which the previous award of an income-related allowance was payable ended not more than 26 weeks before the date the claim was made.
  • (14) Where sub-paragraph (13) applies, in determining—
  • (a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
  • (b) for the purposes of paragraph 9(1) whether a claimant has been entitled to an income-related allowance for a continuous period of 39 weeks or more,

any week falling between the date of the termination of the previous award and the date of the new claim is to be ignored.

  • (15) In the case of a claimant who is a work or training beneficiary, the references in sub-paragraph (1)(a)(ii), (c)(iv), (d) and (g)(iii) to a period of 12 weeks are to be treated as references to a period of 104 weeks.
  • (16) For the purposes of sub-paragraph (1)(a)(ii), (c)(iv), (d) and (g)(iii), the relevant period shall be—
  • (a) 52 weeks in the case of a person to whom sub-paragraph (17) applies;
  • (b) subject to sub-paragraph (15), 12 weeks in any other case.
  • (17) Subject to sub-paragraph (18), this sub-paragraph applies in the case of a claimant who, on or after 27th October 2008, has ceased to be entitled to an income-related allowance because that claimant or that claimant’s partner—
  • (a) has commenced employment as an employed earner or as a self-employed earner or has increased the hours in which that claimant or that claimant’s partner is engaged in such employment;
  • (b) is taking active steps to establish that claimant or that claimant’s partner in employment as an employed earner or as a self-employed earner under any scheme for assisting persons to become so employed which is mentioned in regulation 19(1)(q) of the Jobseeker’s Allowance Regulations; or
  • (c) is participating in—
  • (i) a New Deal option, as specified in regulation 75(1)(a)(i), (ii) or (iii) or (b)(ii) of the Jobseeker’s Allowance Regulations;
  • (ii) the self-employment route; or
  • (iii) the Preparation for Employment Programme specified in regulation 75(1)(a)(v) of the Jobseeker’s Allowance Regulations,

and, as a consequence, that claimant or that claimant’s partner was engaged in remunerative work or had income equal to or in excess of the applicable amount as prescribed in Part9.

  • (18) Sub-paragraph (17) is only to apply to the extent that immediately before the day on which the claimant ceased to be entitled to an income-related allowance, that claimant’s housing costs were being met in accordance with paragraph ...9(1)(a) or would have been so met but for any non-dependant deduction under paragraph 19.
  • (19) For the purpose of determining whether the linking rules set out in this paragraph apply in a case where the claimant’s former partner was entitled to state pension credit, any reference to an income-related allowance in this Schedule is to be taken to include also a reference to state pension credit.
  • (20) Where a person is one to whom regulation 6(5) of the Income Support Regulations (persons not treated as engaged in remunerative work) applies, the period prescribed in paragraph (6) of that regulation is not to be included for the purposes of any linking rule or for determining whether any qualifying or other period is satisfied.

Loans on residential property

16
  • (1) A loan qualifies under this paragraph where the loan was taken out to defray monies applied for—
  • (a) acquiring an interest in the dwelling occupied as the home; or
  • (b) paying off another loan to the extent that the other loan would have qualified under head (a) had the loan not been paid off.
  • (2) For the purposes of this paragraph, references to a loan include also a reference to money borrowed under a hire purchase agreement for any purpose specified in sub-paragraph (1).
  • (3) Where a loan is applied only in part for the purposes specified in sub-paragraph (1), only that portion of the loan which is applied for that purpose shall qualify under this paragraph.

Loans for repairs and improvements to the dwelling occupied as the home

17
  • (1) A loan qualifies under this paragraph where the loan was taken out, with or without security, for the purpose of—
  • (a) carrying out repairs and improvements to the dwelling occupied as the home;
  • (b) paying any service charge imposed to meet the cost of repairs and improvements to the dwelling occupied as the home;
  • (c) paying off another loan to the extent that the other loan would have qualified under head (a) or (b) had the loan not been paid off,

and the loan was used for that purpose, or is used for that purpose within 6 months of the date of receipt or such further period as may be reasonable in the particular circumstances of the case.

  • (2) In sub-paragraph (1) “repairs and improvements” means any of the following measures undertaken with a view to maintaining the fitness of the dwelling for human habitation or, where the dwelling forms part of a building, any part of the building containing that dwelling—
  • (a) provision of a fixed bath, shower, wash basin, sink or lavatory, and necessary associated plumbing, including the provision of hot water not connected to a central heating system;
  • (b) repairs to existing heating systems;
  • (c) damp proof measures;
  • (d) provision of ventilation and natural lighting;
  • (e) provision of drainage facilities;
  • (f) provision of facilities for preparing and cooking food;
  • (g) provision of insulation of the dwelling occupied as the home;
  • (h) provision of electric lighting and sockets;
  • (i) provision of storage facilities for fuel or refuse;
  • (j) repairs of unsafe structural defects;
  • (k) adapting a dwelling for the special needs of a disabled person; or
  • (l) provision of separate sleeping accommodation for persons of different sexes aged 10 or over but under the age of 20 who live with the claimant and for whom the claimant or partner is responsible.
  • (3) Where a loan is applied only in part for the purposes specified in sub-paragraph (1), only that portion of the loan which is applied for that purpose shall qualify under this paragraph.

Other housing costs

18
  • (1) Subject to the deductions specified in sub-paragraph (2), there are to be met under this paragraph the amounts, calculated on a weekly basis, in respect of the following housing costs—
  • (a) ground rent;
  • (b) service charges;
  • (c) payments by way of rentcharge;
  • (d) where the dwelling occupied as the home is a tent, payments in respect of the tent and the site on which it stands.
  • (2) Subject to sub-paragraph (3), the deductions to be made from the weekly amounts to be met under this paragraph are—
  • (a) where the costs are inclusive of any of the items mentioned in paragraph 6(2) of Schedule 1 to the Housing Benefit Regulations (payment in respect of fuel charges), the deductions prescribed in that paragraph unless the claimant provides evidence on which the actual or approximate amount of the service charge for fuel may be estimated, in which case the estimated amount;
  • (b) where the costs are inclusive of ineligible service charges within the meaning of paragraph 1 of Schedule 1 to the Housing Benefit Regulations[^f00183] (ineligible service charges) the amounts attributable to those ineligible service charges or where that amount is not separated from or separately identified within the housing costs to be met under this paragraph, such part of the payments made in respect of those housing costs which are fairly attributable to the provision of those ineligible services having regard to the costs of comparable services;
  • (c) any amount for repairs and improvements....
  • (3) Where arrangements are made for the housing costs, which are met under this paragraph and which are normally paid for a period of 52 weeks, to be paid instead for a period of 53 weeks, or to be paid irregularly, or so that no such costs are payable or collected in certain periods, or so that the costs for different periods in the year are of different amounts, the weekly amount shall be the amount payable for the year divided by 52.
  • (4) Where the claimant or a member of the claimant’s family—
  • (a) pays for reasonable repairs or redecorations to be carried out to the dwelling they occupy;
  • (b) that work was not the responsibility of the claimant or any member of the claimant’s family; and
  • (c) in consequence of that work being done, the costs which are normally met under this paragraph are waived,

then those costs shall, for a period not exceeding 8 weeks, be treated as payable.

  • (5) For the purposes of sub-paragraph (2)(c), “repairs and improvements” means any of the following measures undertaken with a view to maintaining the fitness of the dwelling for human habitation or, where the dwelling forms part of a building, any part of a building containing that dwelling—
  • (a) provision of a fixed bath, shower, wash basin, sink or lavatory, and necessary associated plumbing, including the provision of hot water not connected to a central heating system;
  • (b) repairs to existing heating system;
  • (c) damp proof measures;
  • (d) provision of ventilation and natural lighting;
  • (e) provision of drainage facilities;
  • (f) provision of facilities for preparing and cooking food;
  • (g) provision of insulation of the dwelling occupied as the home;
  • (h) provision of electric lighting and sockets;
  • (i) provision of storage facilities for fuel or refuse;
  • (j) repairs of unsafe structural defects;
  • (k) adapting a dwelling for the special needs of a disabled person; or
  • (l) provision of separate sleeping accommodation for persons of different sexes aged 10 or over but under the age of 20 who live with the claimant and for whom the claimant or the claimant's partner is responsible.

Non-dependant deductions

19
  • (1) Subject to the following provisions of this paragraph, the following deductions from the amount to be met under the preceding paragraphs of this Schedule in respect of housing costs are to be made—
  • (a) in respect of a non-dependant aged 18 or over who is engaged in any remunerative work, £126.65
  • (b) in respect of a non-dependant aged 18 or over to whom head (a) does not apply, £19.65
  • (2) In the case of a non-dependant aged 18 or over to whom sub-paragraph (1)(a) applies because that non-dependant is in remunerative work, where the claimant satisfies the Department that the non-dependant’s gross weekly income is—
  • (a) less than £183.00, the deduction to be made under this paragraph shall be the deduction specified in sub-paragraph (1)(b);
  • (b) not less than £183.00 but less than £266.00 , the deduction to be made under this paragraph shall be £45.15;
  • (c) not less than £266.00 but less than £384.00 , the deduction to be made under this paragraph shall be £62.00
  • (d) not less than £348.00 but less than £463.00, the deduction to be made under this paragraph shall be £101.35;
  • (e) not less than £463.00 but less than £577.00, the deduction to be made under this paragraph shall be £115.45.
  • (2A) Where a non-dependant deduction is being made under the Loans for Mortgage Interest Regulations (Northern Ireland) 2017, the amount of the deduction under sub-paragraph (1) or (2) is to be reduced by an amount equal to that non-dependant deduction.
  • (3) Only one deduction is to be made under this paragraph in respect of a couple or, as the case may be, the members of a polygamous marriage, and where, but for this sub-paragraph, the amount that would fall to be deducted in respect of one member of a couple or polygamous marriage is higher than the amount (if any) that would fall to be deducted in respect of the other, or any other, member, the higher amount is to be deducted.
  • (4) In applying the provisions of sub-paragraph (2) in the case of a couple or, as the case may be, a polygamous marriage, regard shall be had, for the purpose of sub-paragraph (2), to the couple’s or, as the case may be, all the members of the polygamous marriage’s, joint weekly income.
  • (5) Where a person is a non-dependant in respect of more than one joint occupier of a dwelling (except where the joint occupiers are a couple or members of a polygamous marriage), the deduction in respect of that non-dependant is to be apportioned between the joint occupiers (the amount so apportioned being rounded to the nearest penny) having regard to the number of joint occupiers and the proportion of the housing costs in respect of the dwelling occupied as the home payable by each of them.
  • (6) No deduction is to be made in respect of any non-dependants occupying the dwelling occupied as the home of the claimant, if the claimant or any partner of the claimant is—
  • (a) certified as blind or severely sight impaired by a consultant ophthalmologist, or who is within 28 weeks of ceasing to be so certified;
  • (b) receiving in respect of that claimant or that claimant’s partner either—
  • (zi) armed forces independence payment,
  • (i) an attendance allowance, ...
  • (ia) pension age disability payment;
  • (ii) the care component of the disability living allowance; o...
  • (iia) the care component of child disability payment;
  • (iib) the care component of Scottish adult disability living allowance;
  • (iii) the daily living component.
  • (iiia) the daily living component of adult disability payment;
  • (7) No deduction is to be made in respect of a non-dependant—
  • (a) if, although the non-dependant resides with the claimant, it appears to the Department that the dwelling occupied as the non-dependant’s home is normally elsewhere;
  • (b) if the non-dependant is in receipt of a training allowance paid in connection with training provided or arranged by the Department for Employment and Learning under sections 2 and 3 of the Disabled Persons (Employment) Act or section 1(1) of the Employment and Training Act for which persons aged under 18 are eligible and for which persons aged 18 to 24 may be eligible;
  • (c) if the non-dependant is a full-time student during a period of study or, if the non-dependant is not in remunerative work, during a recognised summer vacation appropriate to the non-dependant’s course;
  • (d) if the non-dependant is aged under 25 and in receipt of income support, an income-based jobseeker’s allowance or an income-related allowance and they are still in the assessment phase in accordance with regulation 4 ;
  • (e) in respect of whom a deduction in the calculation of a rent rebate or allowance falls to be made under regulation 72 of the Housing Benefit Regulations (non-dependant deductions);
  • (f) to whom, but for regulation 71(5) (definition of non-dependant) paragraph (4) of that regulation would apply;
  • (g) if the non-dependant is not residing with the claimant because the non-dependant has been a patient for a period in excess of 52 weeks, or is a prisoner, and for these purposes—
  • (i) “patient” has the meaning given by paragraph 5(13) and “prisoner” has the meaning given by regulation 69(2) (special cases); and
  • (ii) in calculating a period of 52 weeks as a patient, any 2 or more distinct periods separated by one or more intervals each not exceeding 28 days is to be treated as a single period; ...
  • (h) if the non-dependant is in receipt of state pension credit ; or
  • (i) if the non-dependant is aged less than 25 and is entitled to an award of universal credit which is calculated on the basis that the non-dependant does not have any earned income.
  • (7A) For the purposes of sub-paragraph (7)(i), “earned income” has the meaning given in regulation 51 of the Universal Credit Regulations (Northern Ireland) 2016.
  • (8) In the case of a non-dependant to whom sub-paragraph (2) applies because that non-dependant is in remunerative work, there is to be disregarded from that non-dependant’s gross income—
  • (a) any armed forces independence payment, attendance allowance , pension age disability payment , disability living allowance , Scottish adult disability living allowance , personal independence payment or adult disability payment received by that non-dependant;
  • (b) any Grenfell Tower payment , a child abuse payment , Windrush payment , Post Office compensation payment , LGBT Financial Recognition Scheme payment or miscarriage of justice compensation payment or any payment 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 or the Independent Living Fund (2006) which, had that non-dependant’s income fallen to be calculated under regulation 104 (calculation of income other than earnings), would have been disregarded under paragraph 21 of Schedule 8 (income in kind); and
  • (c) any payment which, had that non-dependant’s income fallen to be calculated under regulation 104 would have been disregarded under paragraph 40 of Schedule 8 (payments made under certain trusts and certain other payments).
  • (d) any payment made under or by a trust, established for the purpose of giving relief and assistance to disabled persons whose disabilities were caused by the fact that during their mother’s pregnancy she had taken a preparation containing the drug known as Thalidomide, and which is approved by the Secretary of State.

Continuity with income support, an income-based jobseeker’s allowance or state pension credit

20
  • (1) For the purpose of providing continuity between income support, an income-based jobseeker’s allowance or state pension credit and an employment and support allowance—
  • (a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
  • (b) had the award of an employment and support allowance been an award of income support or an income-based jobseeker’s allowance and the housing costs which would then have been met would have included an additional amount met in accordance with paragraph 7 of Schedule 3 to the Income Support Regulations or, as the case may be, paragraph 18(1)(b) of Schedule 2 to the Jobseeker’s Allowance Regulations, an amount equal to that additional amount must be added to the housing costs to be met under this Schedule, but that amount must be subject to the same qualifications and limitations as it would have been had the award been of income support or an income-based jobseeker’s allowance; and
  • (c) subject to paragraph 15(20), for the purposes of any linking rule or for determining whether any qualifying or other period is satisfied, any reference to an employment and support allowance in this Schedule must be taken also to include a reference to income support, an income-based jobseeker’s allowance or state pension credit.
  • (2) Any loan which, had the claimant been entitled to income support and not an employment and support allowance, would have been a qualifying loan for the purposes of Schedule 3 to the Income Support Regulations by virtue of regulation 4 of the Income Support (General) (Amendment and Transitional) Regulations (Northern Ireland) 1995[^f00184] (transitional protection) must be treated also as a qualifying loan for the purposes of paragraph 16 or 17, and for the purpose of determining whether a claimant would satisfy the provision of regulation 4(2) of those Regulations, a claimant in receipt of an income-related allowance must be treated as being in receipt of income support.

SCHEDULE 7 — Sums to be disregarded in the calculation of earnings

1
  • (1) In the case of a claimant who has been engaged in remunerative work as an employed earner or, had the employment been in Northern Ireland, would have been so engaged—
  • (a) any earnings, other than items to which sub-paragraph (2) applies, paid or due to be paid from that employment which terminated before the first day of entitlement to an income-related allowance;
  • (b) any earnings, other than a payment of the nature described in sub-paragraph (2)(a) or (b)(ii) , paid or due to be paid from that employment which has not been terminated where the claimant is not—
  • (i) engaged in remunerative work, or
  • (ii) suspended from employment.
  • (2) This sub-paragraph applies to—
  • (a) any payment of the nature described in—
  • (i) regulation 95(1)(e) or (l) (in so far as it relates to regulation 95(1)(e)) (earnings of employed earners), or
  • (ii) Article 60, 96 or 100 of the Employment Rights (Northern Ireland) Order 1996 (guarantee payments, suspension from work on medical or maternity grounds); and
  • (b) any award, sum or payment of the nature described in—
  • (i) regulation 95(1)(g), (i) or (l) (in so far as it relates to regulation 95(1)(g) or (i)), or
  • (ii) Article 66 or 102 of the Employment Rights Order (guarantee payments and suspension from work: complaints to employment tribunals),

including any payment made following the settlement of a complaint to an employment tribunal or of court proceedings.

2
  • (1) In the case of a claimant to whom this paragraph applies, any earnings (other than a payment of the nature described in paragraph 1(2)(a) or (b)(ii) ) which relate to employment which ceased before the first day of entitlement to an income-related allowance whether or not that employment has terminated.
  • (2) This paragraph applies to a claimant who has been engaged in part-time employment as an employed earner or, had the employment been in Northern Ireland, would have been so engaged; but it does not apply to a claimant who has been suspended from employment.
3

If the claimant’s partner has been engaged in remunerative work as an employed earner or, had the employment been in Northern Ireland, would have been so engaged, any earnings paid or due to be paid on termination of that employment by way of retirement but only if—

  • (a) on retirement the partner is entitled to a retirement pension under the Contributions and Benefits Act; or
  • (b) the only reason the partner is not entitled to a retirement pension under that Act is because the contribution conditions are not satisfied.
4

In the case of a claimant who has been engaged in remunerative work or part-time employment as a self-employed earner or, had the employment been in Northern Ireland, would have been so engaged and who has ceased to be so employed, from the date of the cessation of the claimant’s employment any earnings derived from that employment except earnings to which regulation 92(2) (royalties, etc.) applies.

5

In the case of a claimant who is undertaking work which falls within one of the categories in regulation 45(2) to (4) any earnings derived from that work which do not exceed the limits specified for that work of £20 in regulation 45(2) or, as the case may be, 16 times the national minimum wage in regulation 45(3) or (4).

6

Where regulation 45(2), (3) or (4) applies to the claimant and that claimant’s earnings are less than—

  • (a) in a case to which regulation 45(2) applies, £20;
  • (b) in a case to which regulation 45(3) or (4) applies, £88∙50,

the earnings of the claimant’s partner are to be disregarded to the extent that the claimant’s earnings are less than £20 or, as the case may be, 16 times the national minimum wage , but only up to a maximum of £20.

7
  • (1) In a case to which this paragraph applies, £20; but notwithstanding regulation 83 (calculation of income and capital of members of claimant’s family and of a polygamous marriage), if this paragraph applies to a claimant it shall not apply to the claimant’s partner except where, and to the extent that, the earnings of the claimant which are to be disregarded under this paragraph are less than £20.
  • (2) Subject to sub-paragraph (3), this paragraph applies in the case of a claimant to whom regulation 40(2)(a), (b) or (e), 43(1)(a), (d), (e) or (f) or (2) or 45(5) applies.
  • (3) Where a claimant is doing the work set out in regulation 40(2)(b) and is also undertaking any of the categories of work set out in regulation 45(2) to (4), this paragraph applies only to the extent that the claimant’s earnings are less than the limit of—
  • (a) £20 set out in regulation 45(2); or
  • (b) 16 times the national minimum wage set out in regulation 45(3) or (4),

as the case may be.

  • (4) This paragraph applies, in a case where the claimant’s partner is in part-time employment and paragraph 6 does not apply.
8

Notwithstanding the foregoing provisions of this Schedule, where 2 or more payments of earnings of the same kind and from the same source are to be taken into account in the same benefit week, because it has not been practicable to treat the payments under regulation 93(1)(b) (date on which income treated as paid) as paid on the first day of the benefit week in which they were due to be paid, there is to be disregarded from each payment the sum that would have been disregarded if the payment had been taken into account on the date on which it was due to be paid.

9

Any earnings derived from employment which are payable in a country outside the United Kingdom for such period during which there is a prohibition against the transfer to the United Kingdom of those earnings.

10

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

11

Any earnings which are due to be paid before the date of claim and 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.

12

In the case of a claimant who—

  • (a) has been engaged in employment as a member of any ...reserve force prescribed in Part 1 of Schedule 1; and
  • (b) by reason of that employment has failed to satisfy any of the conditions for entitlement to an income-related allowance other than paragraph 6(1)(a) of Schedule 1 to the Act (income not in excess of the applicable amount),

any earnings from that employment paid in respect of the period in which the claimant was not entitled to an income-related allowance.

13

In the case of a person to whom regulation 6(5) of the Income Support Regulations (persons not treated as engaged in remunerative work) applies, any earnings.

14

In this Schedule—

  • “part-time employment” means, if the person were entitled to income support, employment in which the person is not to be treated as engaged in remunerative work under regulation 5 or 6(1) or (4) of the Income Support Regulations (persons treated, or not treated, as engaged in remunerative work);
  • “remunerative work”, for the purposes of this paragraph and paragraphs 1, 3 and 4, has the meaning given by regulation 5 of the Income Support Regulations, except for paragraphs (3B) and (4) of that regulation.

SCHEDULE 8 — Sums to be disregarded in the calculation of income other than earnings

1

Any amount paid by way of tax on income which is taken into account under regulation 104 (calculation of income other than earnings).

2

Any payment in respect of any expenses incurred, or to be incurred, by a claimant who is—

  • (a) engaged by a charitable or voluntary organisation; or
  • (b) a volunteer,

if the claimant otherwise derives no remuneration or profit from the employment and is not to be treated as possessing any earnings under regulation 108(2) (notional income).

3

In the case of employment as an employed earner, any payment in respect of expenses wholly, exclusively and necessarily incurred in the performance of the duties of the employment.

4

In the case of a payment under Parts 11 to 12ZB or Part 12ZD of the Contributions and Benefits Act[^f00185] or any remuneration paid by or on behalf of an employer to the claimant who for the time being is unable to work due to illness or maternity or who is taking paternity leave , shared parental leave , parental bereavement leave or adoption leave—

  • (a) any amount deducted by way of primary Class 1 contributions under that Act;
  • (b) one half of any sum paid by way of a contribution towards an occupational or personal pension scheme.
5

In the case of a payment under Parts 11 to 12ZB or Part 12ZD or Part 12ZD of the Social Security Contributions and Benefits Act 1992[^f00186] or any remuneration paid by or on behalf of an employer to the claimant who for the time being is unable to work due to illness or maternity or who is taking paternity leave , shared parental leave , parental bereavement leave or adoption leave—

  • (a) any amount deducted by way of primary Class 1 contributions under that Act;
  • (b) one half of any sum paid by the claimant by way of a contribution towards an occupational or personal pension scheme.
6

Any guardian’s allowance.

7
  • (1) Any child tax credit.
  • (2) Any child benefit.
  • (3) Any increase in respect of a dependent child or dependent young person under section 80 or 90 of the Contributions and Benefits Act.
8

Any mobility component of disability living allowance , the mobility component of personal independence payment , or the mobility component of adult disability payment .

9

Any concessionary payment made to compensate for the non-payment of—

  • (a) any payment specified in paragraph 8 or 11;
  • (b) an income-related allowance, income support , universal credit or an income-based jobseeker’s allowance.
10

Any mobility supplement or any payment intended to compensate for the non-payment of such a supplement.

11

Any attendance allowance , the care component of disability living allowance, the daily living component or the daily living component of adult disability payment .

12

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

13
  • (1) Any payment by way of an education maintenance allowance made pursuant to Article 50 or 51 of the Education and Libraries Order[^f00187] or a payment corresponding to such an education maintenance allowance made pursuant to section 3 of the Employment and Training Act.
  • (2) Any payment, other than a payment to which sub-paragraph (1) applies, made pursuant to Article 50 or 51 of the Education and Libraries Order 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 made pursuant to any provision specified in sub-paragraph (1).
14
  • (1) Any payment made pursuant to section 1 or 3 of the Employment and Training Act except a payment—
  • (a) made as a substitute for an employment and support allowance or a jobseeker’s allowance ;
  • (b) of an allowance referred to in section 1(1B) of that Act[^f00188];
  • (c) intended to meet the cost of living expenses which relate to any one or more of the items specified in sub-paragraph (2) whilst a claimant is participating in an education, training or other scheme to help the claimant enhance that claimant’s employment prospects; or
  • (d) made in respect of the cost of living away from home to the extent that the payment relates to rent or rates or, as the case may be, both for which housing benefit is payable in respect of accommodation which is not normally occupied by the claimant as that claimant’s home.
  • (2) The items specified in this sub-paragraph for the purposes of sub-paragraph (1)(c) are food, ordinary clothing or footwear, household fuel, rent or rates 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 water charges for which that claimant or member is liable.
15
  • (1) Subject to sub-paragraph (2) and paragraph 40, any relevant payment made or due to be made at regular intervals.
  • (2) Sub-paragraph (1) is not to apply to a payment which is made by a person for the maintenance of any member of that person’s family or of that person’s former partner or of that person’s children.
  • (3) In this paragraph “relevant payment” means—
  • (a) a charitable payment;
  • (b) a voluntary payment;
  • (c) a payment (not falling within head (a) or (b)) from a trust whose funds are derived from a payment made in consequence of any personal injury to the claimant;
  • (d) a payment under an annuity purchased—
  • (i) pursuant to any agreement or court order to make payments to the claimant, or
  • (ii) from funds derived from a payment made,

in consequence of any personal injury to the claimant; or

  • (e) a payment (not falling within heads (a) to (d)) received by virtue of any agreement or court order to make payments to the claimant in consequence of any personal injury to the claimant.
16

Subject to paragraphs 38 and 39, £10 of any of the following—

  • (a) a war disablement pension (except insofar as such a pension falls to be disregarded under paragraph 10 or 11);
  • (b) a war widow’s pension or war widower’s pension;
  • (c) a pension payable to a person as a widow, widower or surviving civil partner under any power of Her Majesty otherwise than under a statutory provision to make provision about pensions for or in respect of persons who have been disabled or have died in consequence of service as members of the armed forces of the Crown;
  • (d) a guaranteed income payment and, if the amount of that payment has been abated to less than £10 by a pension or payment falling within Article 31(1)(a) or (b) of the Armed Forces and Reserve Forces (Compensation Scheme) Order 2005 , so much of t that pension or payment as would not, in aggregate with any amount of the guaranteed income payment disregarded, exceed £10 ;
  • (e) a payment made to compensate for the non-payment of such a pension or payment as is mentioned in sub-paragraphs (a) to (d);
  • (f) a pension paid by the government of a country outside the United Kingdom which is analogous to any of the pensions or payments mentioned in sub-paragraphs (a) to (d);
  • (g) a pension paid by a government to victims of National Socialist persecution;
  • (h) any widowed mother’s allowance paid pursuant to section 37 of the Contributions and Benefits Act[^f00189];
  • (i) any widowed parent’s allowance paid pursuant to section 39A of that Act[^f00190].
17

Where a claimant receives income under an annuity purchased with a loan which satisfies the following conditions—

  • (a) that the loan was made as part of a scheme under which not less than 90 per cent. of the proceeds of the loan were applied to the purchase by the person to whom it was made of an annuity ending with that person’s life or with the life of the survivor of 2 or more persons (in this paragraph referred to as “the annuitants”) who include the person to whom the loan was made;
  • (b) that the interest on the loan is payable by the person to whom it was made or by one of the annuitants;
  • (c) that at the time the loan was made the person to whom it was made or each of the annuitants had attained the age of 65 or, if it was higher at that time, pensionable age ;
  • (d) that the loan was secured on a dwelling in Northern Ireland and the person to whom the loan was made or one of the annuitants owns an estate or interest in that dwelling; and
  • (e) that the person to whom the loan was made or one of the annuitants occupies the accommodation on which it was secured as that person’s home at the time the interest is paid,

the amount, calculated on a weekly basis equal to—

  • (i) where, or insofar as, section 369 of the Taxes Act[^f00191] (mortgage interest payable under deduction of tax) applies to the payments of interest on the loan, the interest which is payable after deduction of a sum equal to income tax on such payments at the applicable percentage of income tax within the meaning of section 369(1A) of that Act,
  • (ii) in any other case the interest which is payable on the loan without deduction of such a sum.
18

Any payment made to the claimant by a person who normally resides with the claimant, which is a contribution towards that person’s living and accommodation costs, except where that person is residing with the claimant in circumstances to which paragraph 19 or 20 refers.

19

Where the claimant occupies a dwelling as the claimant’s home and the dwelling is also occupied by another person and there is a contractual liability to make payments to the claimant in respect of the occupation of the dwelling by that person or a member of that person’s family—

  • (a) where the aggregate of any payments made in respect of any one week in respect of the occupation of the dwelling by that person or a member of that person’s family, or by that person and a member of that person’s family, is less than £20, the whole of that amount; or
  • (b) where the aggregate of such payments is £20 or more per week, £20.
20

Where the claimant occupies a dwelling as the claimant’s home and the claimant provides in that dwelling board and lodging accommodation, an amount, in respect of each person for whom such accommodation is provided for the whole or any part of a week, equal to—

  • (a) where the aggregate of any payments made in respect of any one week in respect of such accommodation provided to such person does not exceed £20, 100 per cent. of such payments; or
  • (b) where the aggregate of any such payments exceeds £20, £20 and 50 per cent. of the excess over £20.
21
  • (1) Subject to sub-paragraphs (2) and (3), except where regulation 104(8)(b) (calculation of income other than earnings) or 107(3)(a) (notional income – income due to be paid or income paid to or in respect of a third party) applies, any income in kind.
  • (2) The exception under sub-paragraph (1) shall not apply where the income in kind is a Grenfell Tower payment , a child abuse payment or a Windrush payment or is received from 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).
  • (3) The first exception under sub-paragraph (1) shall not apply where the claimant is the partner of a person subject to immigration control and whose partner is receiving support provided 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 and the income in kind is support provided in respect of essential living needs of the partner of the claimant and the claimant’s dependants (if any) as is specified in regulations made under paragraph 3 of Schedule 8 to that Act.
  • (4) The reference in sub-paragraph (1) to “income in kind” does not include a payment to a third party made in respect of the claimant which is used by the third party to provide benefits in kind to the claimant.
22
  • (1) Any income derived from capital to which the claimant is or is treated under regulation 117 (capital jointly held) as beneficially entitled but, subject to sub-paragraph (2), not income derived from capital disregarded under paragraph 1, 2, 4 to 8, 10 or 16 of Schedule 9.
  • (2) Income derived from capital disregarded under paragraph 2 or 4 to 8 of Schedule 9 but only to the extent of—
  • (a) any mortgage repayments made in respect of the premises or land in the period during which that income accrued; or
  • (b) any rates or water charges which the claimant is liable to pay in respect of the premises or land and which are paid in the period during which that income accrued.
  • (3) The definition of “water charges” in regulation 2(1) is to apply to sub-paragraph (2) with the omission of “in so far as such charges are in respect of the dwelling occupied as the home”.
  • (4) Where income is derived from conacre or agistment letting any expenses reasonably incurred thereon including the repayment of interest and capital on any loan used for the purchase of land under the Northern Ireland Land Act 1925[^f00192].
23

Any income which is payable in a country outside the United Kingdom for such period during which there is prohibition against the transfer to the United Kingdom of that income.

24

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

25
  • (1) Any payment made to the claimant in respect of a child or young person who is a member of the claimant’s family—
  • (a) in accordance with regulations made under Article 59A of the Adoption (Northern Ireland) Order 1987[^f00193] (permitted allowances);
  • (b) which is a payment made by an authority in pursuance of paragraph 17 of Schedule 1 to the Children Order (contribution by an authority to child’s maintenance);
  • (c) pursuant to regulations under section 2(6)(b), 3 or 4 of the Adoption and Children Act 2002[^f00194] or in accordance with a scheme approved by the Scottish Ministers under section 51A of the Adoption (Scotland) Act 1978[^f00195] (schemes for payment of allowances to adopters) or in accordance with an adoption allowance scheme made under section71 of the Adoption and Children (Scotland) Act 2007 (adoption allowances schemes) ;
  • (d) which is a payment made by a local authority in pursuance of paragraph 15 of Schedule 1 to the Children Act 1989[^f00196] (local authority contribution to a child’s maintenance where the child is living with a person as a result of a residence order) , or in Scotland section 50 of the Children Act 1975 (payments towards maintenance of children) ;
  • (e) in accordance with regulations made pursuant to section 14F of the Children Act 1989[^f00197] (special guardianship support services).
  • (2) Any payment, other than a payment to which sub-paragraph (1)(c) applies, made to the claimant pursuant to regulations under section 2(6)(b), 3 or 4 of the Adoption and Children Act 2002.
  • (3) In this paragraph and paragraphs 27 to 29 “authority” has the meaning given by Article 2 of the Children Order.
26

In the case of a claimant who has a child or young person—

  • (a) who is a member of the claimant’s family; and
  • (b) who is residing at an educational establishment at which that child or young person is receiving relevant education,

any payment made to that educational establishment, in respect of that child or young person’s maintenance by or on behalf of a person who is not a member of the family or by a member of the family out of funds contributed for that purpose by a person who is not a member of the family.

27

Any payment made by—

  • (a) an authority to a person who is caring for a child by virtue of arrangements made under Article 27(2)(a) of the Children Order (provision of accommodation and maintenance by an authority for children whom it is looking after) or by a voluntary organisation under Article 75(1)(a) of that Order (provision of accommodation by voluntary organisations); or
  • (b) a juvenile justice centre, within the meaning of Article 51(1) of the Criminal Justice (Children) (Northern Ireland) Order 1998[^f00198], under Article 43(2) of that Order to a person who is caring for a child and whom that child is in the charge of under paragraph 4 of Schedule 2 to that Order.
28

Any payment made to the claimant or the claimant’s partner for a person (“the person concerned”), who is not normally a member of the claimant’s household but is temporarily in the claimant’s care, by—

  • (a) an authority;
  • (b) a voluntary organisation;
  • (c) the person concerned pursuant to Article 36(7) of the Health and Personal Social Services Order[^f00199]; or
  • (d) a juvenile justice centre within the meaning of Article 51(1) of the Criminal Justice (Children) (Northern Ireland) Order 1998.
29
  • (1) Any payment made by an authority under Article 18, 34C, 34D or 35A of the Children Order[^f00200] (general duty of an authority to promote the welfare of children or powers to grant financial assistance to persons looked after or in, or formerly in, its care).
  • (2) Subject to sub-paragraph (3), any payment (or part of a payment) made by an authority under Article 34D of the Children Order to a person (“A”) which A passes on to the claimant.
  • (3) Sub-paragraph (2) only applies where A—
  • (a) was formerly in the claimant’s care;
  • (b) is aged 18 or over; and
  • (c) continues to live with the claimant.
30

Any payment received under an insurance policy taken out to insure against the risk of being unable to maintain repayments on a loan which qualifies under Part 1 of Schedule 1 to the Loans for Mortgage Interest Regulations (Northern Ireland) 2017 (legacy benefit claimants and SPC claimants) and used to meet such repayments.

31
  • (1) Except where paragraph 30 or 32 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 Part 1 of Schedule 1 to the Loans for Mortgage Interest Regulations ;
  • (b) 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 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 heads (a) to (c), 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 the Department of Health, Social Services and Public Safety under Article 36(3) of the Health and Personal Social Services Order.
  • (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—
  • “Loans for Mortgage Interest Regulations” means the Loans for Mortgage Interest Regulations (Northern Ireland) 2017;
  • “loan payments” has the meaning given in the Loans for Mortgage Interest Regulations.
32
  • (1) Subject to sub-paragraph (2), any payment received under an insurance policy, other than an insurance policy referred to in paragraph 30, 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[^f00201] or under a hire-purchase agreement or a conditional sale agreement as defined for the purposes of Part 6 of the Hire-Purchase Act (Northern Ireland)1966[^f00202].
  • (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.
33
  • (1) Subject to sub-paragraphs (2) and (3), in the case of a claimant residing in a residential care home, a nursing home, an Abbeyfield Home or an independent hospital, any payment, except a charitable or voluntary payment disregarded under paragraph 15 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 residential care home, a nursing home, an Abbeyfield Home or an independent hospital is provided by the Department of Health, Social Services and Public Safety under Article 15 or 36 of the Health and Personal Social Services Order.
  • (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.
34

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

35

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

36

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

37

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.

38

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 regulations 133(2)(b), 134(1)(c) (calculation of covenant income), 137(1) and (2) (treatment of student loans) and 138(3) (treatment of payments from access funds) and paragraph 16 is in no case to exceed £20 per week.

39

Notwithstanding paragraph 38 where 2 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.

40
  • (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 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).
  • (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 underor 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 , 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 byany of the Trusts to which sub-paragraph (1) , or from a Grenfell Tower payment, a child abuse payment , a Windrush payment, a Post Office compensation payment , an LGBT Financial Recognition Scheme payment or a miscarriage of justice compensation payment, refers 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 byany of the Trusts to which sub-paragraph (1) , or from a Grenfell Tower payment, a child abuse payment , a Windrush payment, a Post Office compensation payment , vaccine damage payment , an LGBT Financial Recognition Scheme payment or a miscarriage of justice compensation payment, refers, 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 2 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 underor 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 , 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 2 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 to which sub-paragraph (1) or from a Grenfell Tower payment , a child abuse payment, a Windrush payment, a vaccine damage payment , an LGBT Financial Recognition Scheme payment or a miscarriage of justice compensation payment refers.
  • (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 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 and the London Bombings Relief Charitable Fund.
41

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

42

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.

43

Any payment in consequence of a reduction of liability for rates under Article 30A of the Rates (Northern Ireland) Order 1977[^f00203] (relief in respect of dwellings) or reduction of council tax under section 13 or 80 of the Local Government Finance Act 1992[^f00204] (reduction of liability for council tax).

44
  • (1) Any payment or repayment made under regulation 5, 6 or 11 of the Travelling Expenses and Remission of Charges Regulations (Northern Ireland) 2004[^f00205] (entitlement to full remission and payment, entitlement to partial remission and payment, or repayment);
  • (2) Any payment or repayment made by the Department of Health, Social Services and Public Safety which is analogous to a payment or repayment mentioned in sub-paragraph (1).
45

Any payment made to such persons entitled to receive benefits as may be determined by or under a scheme made pursuant to Article 13 of the Social Security (Northern Ireland) Order 1988[^f00206] 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).

46

Any payment made under a scheme established by the Secretary of State to assist relatives and other persons to visit persons in custody.

47

Any payment (other than a training allowance) made under the Disabled Persons (Employment) Act to assist disabled persons to obtain or retain employment despite their disability.

48

Any supplementary pension under Article 23(2) of the Naval, Military and Air Forces Etc. (Disablement and Death) Service Pensions Order 2006[^f00207] (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.

49
  • (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.
50

In the case of a pension awarded at the supplementary rate under Article 27(3) of the Personal Injuries (Civilians) Scheme 1983[^f00208] (pensions to widows, widowers or surviving civil partners), the sum specified in paragraph 1(c) of Schedule 4 to that Scheme.

51
  • (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).
52

Any payment made under regulations made under section 8 of the Carers and Direct Payments Act (Northern Ireland) 2002[^f00209].

53
  • (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 head(b), and
  • (ii) has been paid.
54
  • (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.
55

Any payment made with respect to a person on account of the provision of accommodation, aftercare or other personal social services to which Articles 15 and 36 of the Health and Personal Social Services Order refer which falls to be treated as notional income under regulation 107(6) (payments made in respect of a person residing in a residential care home, nursing home, an Abbeyfield Home or an independent hospital).

56
  • (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 or rates 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 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.
57
  • (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 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 (Northern Ireland) Order 1991;the Child Support Act 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 paragraph (d) of that definition.
58

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

59

Any discretionary housing payment paid pursuant to regulation 2(1) of the Discretionary Financial Assistance Regulations (Northern Ireland) 2001[^f00211].

60

Any payment made by the Housing Executive 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.

61

Any housing benefit to which the claimant is entitled.

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 or land 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 or land.

3

Any sum directly attributable to the proceeds of sale of—

  • (a) any premises or land formerly occupied by the claimant as the home; or

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