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The Income Support (General) Regulations 1987

Type Statutory-Instrument

Publication 1987-11-20

Last updated 2026-03-15

State In force

Department King's Printer of Acts of Parliament

Source legislation.gov.uk

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(a) that claimant or his partner was participating in an employment programme specified in regulation 75(1)(a)(ii) of the Jobseeker’s Allowance Regulations 1996 , in the Intensive Activity Period specified in regulation 75(1)(a)(iv) of those Regulations... or in an employment zone scheme; and

(b) in consequence of such participation the claimant or his partner was engaged in remunerative work or had an income in excess of the claimant’s applicable amount as prescribed in Part IV,

shall be treated as if he had been in receipt of income support for the period during which he or his partner was participating in that programme or activity.

(3A) Where, for the purposes of sub-paragraphs (1), (3) and (3ZA), a person is treated as being in receipt of income support, for a certain period, he shall, subject to sub-paragraph (3AA), be treated as being entitled to income support for the same period.

(3AA) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3B) For the purposes of this Schedule, in determining whether a person is entitled to or to be treated as entitled to income support, entitlement to a contribution-based jobseeker’s allowance immediately before a period during which that person or his partner is participating in an employment programme specified in regulation 75(1)(a)(ii) of the Jobseeker’s Allowance Regulations 1996 , in the Intensive Activity Period specified in regulation 75(1)(a)(iv) of those Regulations ... shall be treated as entitlement to income support for the purposes of any requirement that a person is, or has been, entitled to income support for any period of time.

(4) For the purposes of this Schedule, sub-paragraph (5) applies where a person is not entitled to income support by reason only that he has—

(a) capital exceeding £16,000; or

(b) income equal to or exceeding the applicable amount which applies in his case, or

(5) A person to whom sub-paragraph (4) applies shall be treated as entitled to income support throughout any period of not more than 39 weeks which comprises only days—

(a) on which he is entitled to unemployment benefit, a contribution-based jobseeker’s allowance, statutory sick pay , incapacity benefit or contributory employment and support allowance ; or

(b) on which he is, although not entitled to any of the benefits mentioned in head (a) above, 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 1975; or

(5A) Subject to sub-paragraph (5B), a person to whom sub-paragraph (4) applies and who is either a person to whom paragraph 4 or 5 of Schedule 1B (persons caring for another person) applies or a lone parent shall, for the purposes of this Schedule, be treated as entitled to income support throughout any period of not more than 39 weeks following the refusal of a claim for income support made by or on behalf of that person.

(5B) Sub-paragraph (5A) shall not apply in relation to a person mentioned in that sub-paragraph who, during the period referred to in that sub-paragraph—

(a) is 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 a full-time student, other than one who would qualify for income support under regulation 4ZA(3) (prescribed categories of person);

(c) is temporarily absent from Great Britain, other than in the circumstances specified in regulation 4(2) and (3) (temporary absence from Great Britain).

(6) In a case where—

(a) sub-paragraphs (5) and (5A) apply solely by virtue of sub-paragraph (4)(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 17,

sub-paragraphs (5) and (5A) shall have effect as if for the words “throughout any period of not more than 39 weeks" there shall be substituted the words “throughout any period that payments are made in accordance with the terms of the policy".

(7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(8) This sub-paragraph applies—

(a) to a person who claims income support, or in respect of whom income support 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 income support 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 income support was payable ended not more than 26 weeks before the date the claim was made.

(9) Where sub-paragraph (8) applies, in determining—

(a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b) for the purposes of paragraph 8(1) whether a claimant has been entitled to income support 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 shall be ignored.

(10) In the case of a person who is a welfare to work beneficiary, the references in sub-paragraphs (1)(a)(ii), (1)(c)(iv), (1)(d) and (1)(f)(iii) to a period of 12 weeks shall be treated as references to a period of 104 weeks.

(11) For the purposes of sub-paragraph (1)(a)(ii), (1)(c)(iv), (1)(d) and (1)(f)(iii), the relevant period shall be—

(a) 52 weeks in the case of a person to whom sub-paragraph (12) applies;

(b) subject to sub-paragraph (10), 12 weeks in any other case.

(12) This sub-paragraph applies, subject to sub-paragraph (13), in the case of a person who, on or after 9th April 2001, has ceased to be entitled to income support because he or his partner—

(a) has commenced employment as an employed earner or as a self-employed earner or has increased the hours in which he is engaged in such employment;

(b) is taking active steps to establish himself 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)(r)(i) to (iii) of the Jobseeker’s Allowance Regulations 1996; or

(i) a New Deal option;

(ii) an employment zone programme; or

(iii) the self-employment route; or

(iv) the Intensive Activity Period specified in regulation 75(1)(a)(iv) of the Jobseeker’s Allowance Regulations 1996 ...,

and, as a consequence, he or his partner was engaged in remunerative work or had income equal to or in excess of the applicable amount as prescribed in Part IV.

(13) Sub-paragraph (12) shall only apply to the extent that immediately before the day on which the person ceased to be entitled to income support, his housing costs were being met in accordance with paragraph ... 8(1)(a) or would have been so met but for any non-dependant deduction under paragraph 18.

(14) For the purpose of determining whether the linking rules set out in this paragraph apply in a case where a claimant’s former partner was entitled to state pension credit, any reference to income support in this Schedule shall be taken to include also a reference to state pension credit.

(15) For the purpose of determining whether the linking rules set out in this paragraph apply in a case where a claimant, a claimant’s partner or a claimant, a claimant’s partner or a claimant's former partner was entitled to income-related employment and support allowance, any reference to income support in this Schedule shall be taken to include also a reference to income-related employment and support allowance.

Loans on residential property

15

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

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

16

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

Other housing costs

17

(1) Subject to the deduction specified in sub-paragraph (2) and the reductions applicable in sub-paragraph (5), there shall be met under this paragraph the amounts, calculated on a weekly basis, in respect of the following housing costs—

(a) payments by way of rent or ground rent relating to a long tenancy ...;

(b) service charges;

(d) payments under a co-ownership scheme;

(e) payments under or relating to a tenancy or licence of a Crown tenant;

(f) 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 2006 (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 2006 (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, and for this purpose the expression “repairs and improvements" has the meaning in sub-paragraph (6).

(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 his family—

(a) pays for reasonable repairs or redecorations to be carried out to the dwelling they occupy; and

(b) that work was not the responsibility of the claimant or any member of his 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) Where in England and Wales an amount calculated on a weekly basis in respect of housing costs specified in sub-paragraph (1)(e) (Crown tenants) includes water charges, that amount shall be reduced—

(a) where the amount payable in respect of water charges is known, by that amount;

(b) in any other case, by the amount which would be the likely weekly water charge had the property not been occupied by a Crown tenant.

(6) 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;

(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

18

(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 shall 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 paragraph (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 he is in remunerative work, where the claimant satisfies the Secretary of State 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;

(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 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 shall 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 shall 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 be 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 of members of a polygamous marriage), the deduction in respect of that non-dependant shall 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 shall 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 his is—

(a) severely sight impaired or blind or treated as severely sight impaired or blind by virtue of paragraph 12 of Schedule 2 (additional condition for the higher pensioner and disability premiums); or

(b) receiving in respect of himself either—

(i) an attendance allowance; ...

(ia) pension age disability payment;

(ii) the care component of the disability living allowance; ...

(iia) the care component of child disability payment;

(iib) the care component of Scottish adult disability living allowance;

(iii) the daily living component of personal independence payment...

(iiia) the daily living component of adult disability payment; or

(iv) armed forces independence payment.

(7) No deduction shall be made in respect of a non-dependant—

(a) if, although he resides with the claimant, it appears to the Secretary of State that the dwelling occupied as his home is normally elsewhere; or

(b) if he is in receipt of a training allowance paid in connection with youth training established under section 2 of the Employment and Training Act 1973 or section 2 of the Enterprise and New Towns (Scotland) Act 1990; or

(c) if he is a full-time student during a period of study or, if he is not in remunerative work, during a recognised summer vacation appropriate to his course; or

(d) if he is aged under 25 and in receipt of income support or an income-based jobseeker’s allowance; or

(e) in respect of whom a deduction in the calculation of a rent rebate or allowance falls to be made under regulation 74 of the Housing Benefit Regulations 2006 (non-dependant deductions); or

(f) to whom, but for paragraph (2C) of regulation 3 (definition of non-dependant) paragraph (2B) of that regulation would apply; or

(g) if he is not residing with the claimant because he 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 in paragraph 3(13)(b) and “prisoner” has the meaning given in regulation 21(3); and

(ii) in calculating a period of 52 weeks as a patient, any two or more distinct periods separated by one or more intervals each not exceeding 28 days shall be treated as a single period; or

(h) if he is in receipt of state pension credit.

(i) he is aged less than 25 and is in receipt of income-related employment and support allowance and is not a member of the work-related activity group or a member of the support group; or.

(j) if he is aged less than 25 and is entitled to an award of universal credit where the award is calculated on the basis that he does not have any earned income.

(8) In the case of a non-dependant to whom sub-paragraph (2) applies because he is in remunerative work, there shall be disregarded from his gross income—

(a) any attendance allowance , pension age disability payment , disability living allowance , Scottish adult disability living allowance , child disability payment , personal independence payment, adult disability payment or armed forces independence payment received by him;

(b) any Grenfell Tower payment , 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 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 his income fallen to be calculated under regulation 40 (calculation of income other than earnings), would have been disregarded under paragraph 21 of Schedule 9 (income in kind); and

(c) any payment which, had his income fallen to be calculated under regulation 40 would have been disregarded under paragraph 39 of Schedule 9 (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.

(9) For the purposes of sub-paragraph (7)(j), “earned income” has the meaning given in regulation 52 of the Universal Credit Regulations 2013.

Rounding of fractions

19

Where any calculation made under this Schedule results in a fraction of a penny, that fraction shall be treated as a penny.

23A

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

15B

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

46

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

Disregard of payments treated as not relevant income

55A

Where the Secretary of State treats any payment as not being relevant income for the purposes of section 74A of the Social Security Administration Act 1992 (payment of benefit where maintenance payments collected by Secretary of State), that payment shall be disregarded in calculating a claimant’s income.

Period over which periodical payments are to be taken into account

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

Calculation of the weekly amount of a ... liable relative payment

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

Liable relative payments to be treated as capital

Disregard of payments treated as not relevant income

60E

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Prescribed categories of person

4ZA

(1) Subject to the following provisions of this regulation, a person to whom any paragraph of Schedule 1B applies falls within a prescribed category of person for the purposes of section 124(1)(e) of the Contributions and Benefits Act (entitlement to income support).

(2) Paragraph (1) does not apply to a full-time student during the period of study.

(3) A full-time student during the period of study falls within a prescribed category of person for the purposes of section 124(1)(e) of the Contributions and Benefits Act only if—

(a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b) paragraph 1, 2, ... 11, ... 15A, or 18 of Schedule 1B applies to him; ...

(i) in the case of a person with a partner, the partner is also a full-time student and either he or his partner is treated as responsible for a child or young person, or

(ii) in any other case, he is treated as responsible for a child or young person,

but this provision applies only for the period of the summer vacation appropriate to his course; ...

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

(3A) Paragraph (1) does not apply to a person to whom section 6 of the Children (Leaving Care) Act 2000 (exclusion from benefits) applies.

(4) A person who falls within a prescribed category in Schedule 1B for the purposes of this regulation for any day in a benefit week, shall fall within that category for the whole of that week.

Temporary absence from Great Britain

Persons treated as engaged in remunerative work

Persons not treated as engaged in remunerative work

Meaning of employment

Persons not required to be available for employment

Persons treated as available for employment

Circumstances in which claimants are not to be treated as available for employment

Actively seeking employment

Registration for employment

Relevant Education

Circumstances in which persons in relevant education are to be entitled to income support

Persons under 18 years

Reduction in applicable amount where the claimant is appealing against a decision that he is not incapable of work

22A

(1) Subject to paragraph (3), where a claimant falls within paragraph 25 of Schedule 1B (persons appealing against a decision which embodies a determination that they are not incapable of work under the personal capability assessment), and none of the other paragraphs of that Schedule applies to him, his applicable amount shall be reduced by a sum equivalent to 20 per cent. of the following amount—

(a) in the case of a person to whom regulation 17 or 18 or paragraphs 6, 9 to 12 ... of Schedule 7 applies—

(i) where he is a single claimant aged less than 18 or a member of a couple or a polygamous marriage where all the members, in either case, are less than 18, the amount specified in paragraph 1(1)(a), (b) or (c), as the case may be, of Schedule 2 (applicable amounts);

(ii) where he is a single claimant aged not less than 18 but less than 25 or a member of a couple or a polygamous marriage where one member is aged not less than 18 but less than 25 and the other member, or in the case of a polygamous marriage each other member, is a person under 18 who—

(aa) does not qualify for income support under regulation 4ZA, or who would not so qualify if he were to make a claim; and

(bb) does not satisfy the requirements of section 3(1)(f)(iii) of the Jobseekers Act 1995 (prescribed circumstances for persons aged 16 but less than 18); and

(cc) is not the subject of a direction under section 16 of the Jobseekers Act 1995 (persons under 18: severe hardship),

(iii) where he is a single claimant aged not less than 25 or a member of a couple or a polygamous marriage (other than a member of a couple or a polygamous marriage to whom head (ii) of this sub-paragraph applies) at least one of whom is aged not less than 18, the amount specified in paragraph 1(1)(e) of that Schedule;

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

(2) A reduction under paragraph (1) shall, if it is not a multiple of 5p, be rounded to the nearest such multiple or, if it is a multiple of 2.5p but not of 5p, to the next lower multiple of 5p.

(3) Paragraph (1) shall not apply to a claimant who is appealing against a decision which embodies a determination that he is not incapable of work under the personal capability assessment where that determination was the first determination made in accordance with, the all work test before 3rd April 2000 or, after that date, the personal capability assessment, in relation to the claimant, and the claimant was, immediately prior to 13th April 1995, either—

(a) in receipt of invalidity pension under Part II of the Contributions and Benefits Act as then in force, or severe disablement allowance; or

(b) incapable of work in accordance with paragraph 5 of Schedule 1 as in force on 12th April 1995 and had been so for a continuous period of 28 weeks.

SCHEDULE 1B — PRESCRIBED CATEGORIES OF PERSON

Lone parents

1

(1) A lone parent who is responsible for, and a member of the same household as—

(a) a single child aged under 5, or

(b) more than one child where the youngest is aged under 5.

(2) A lone parent who is under the age of 18.

Single persons looking after foster children

2

A single claimant or a lone parent with whom a child is placed—

(a) by a local authority or voluntary organisation within the meaning of the Children Act 1989;

(b) by a local authority or voluntary organisation within the meaning of the Children (Scotland) Act 1995;

Persons temporarily looking after another person

3

A person who is—

(a) looking after a child because the parent of that child or the person who usually looks after him is temporarily ill or is temporarily absent from his home; or

(b) looking after a member of his family who is temporarily ill.

Persons caring for another person

4

A person (the carer)—

(a) who is regularly and substantially engaged in caring for another person if—

(i) the person being cared for is in receipt of attendance allowance , pension age disability payment ... , armed forces independence payment, the care component of disability living allowance at the highest or middle rate prescribed in accordance with section 72(3) of the Contributions and Benefits Act , the care component of Scottish adult disability living allowance at the highest or middle rate in accordance with regulation 6(4) of the Disability Assistance (Scottish Adult Disability Living Allowance) Regulations 2025 , the care component of child disability payment at the highest or middle rate in accordance with the DACYP Regulations (see regulation 11(5) of those Regulations), , the daily living component of personal independence payment at the standard or enhanced rate in accordance with section 78(3) of the 2012 Act or the daily living component of adult disability payment at the standard or enhanced rate in accordance with regulation 5 of the Disability Assistance for Working Age People (Scotland) Regulations 2022; or

(ii) the person being cared for has claimed attendance allowance or pension age disability payment ... but only for the period up to the date of determination of that claim, or the period of 26 weeks from the date of that claim, whichever date is the earlier; or

(iia) the person being cared for has claimed attendance allowance in accordance with section 65(6)(a) of the Contributions and Benefits Act (claims in advance of entitlement), an award has been made in respect of that claim under section 65(6)(b) of that Act and, where the period for which the award is payable has begun, that person is in receipt of the allowance; or

(iib) the person being cared for has claimed pension age disability payment, the claim is treated as made at a later date in accordance with regulation 27(2) (when an application is to be treated as made) of the Disability Assistance for Older People (Scotland) Regulations 2024, an award has been made in respect of that claim and, where the period for which the award is payable has begun, that person is in receipt of the payment; or

(iii) the person being cared for has claimed entitlement to a disability living allowance , Scottish adult disability living allowance , child disability payment , armed forces independence payment , personal independence payment or adult disability payment but only for the period up to the date of determination of that claim, or the period of 26 weeks from the date of that claim, whichever date is the earlier; or

(iiia) the person being cared for has claimed entitlement to the care component of a disability living allowance in accordance with, regulation 13A of the Social Security (Claims and Payments) Regulations 1987 (advance claims and awards), an award at the highest or middle rate has been made in respect of that claim and, where the period for which the award is payable has begun, that person is in receipt of the allowance; or

(iiib) the person being cared for (“P”) has claimed entitlement to the care component of child disability payment in accordance with regulation 24 (when an application is to be treated as made and beginning of entitlement to assistance) of the DACYP Regulations, an award at the highest or middle rate has been made in respect of P’s claim, and where the period for which the award is payable has begun, P is in receipt of that payment;

(iv) the person being cared for has claimed entitlement to the daily living component of personal independence payment in accordance with regulation 33 of the Universal Credit, Personal Independence Payment, Jobseeker’s Allowance and Employment and Support Allowance (Claims and Payments) Regulations 2013 (advance claim for and award of personal independence payment), an award at the standard or enhanced rate has been made in respect of that claim and, where the period for which the award is payable has begun, that person is in receipt of the payment;

(v) the person being cared for has claimed entitlement to the daily living component of adult disability payment in accordance with regulation 35 (when an application is to be treated as made and beginning of entitlement to assistance) of the Disability Assistance for Working Age People (Scotland) Regulations 2022, an award at the standard or enhanced rate has been made in respect of that claim and, where the period for which the award is payable has begun, that person is in receipt of the payment;

(b) who is engaged in caring for another person and who is both entitled to, and in receipt of, a carer’s allowance or carer support payment or would be in receipt of a carer’s allowance but for the application of a restriction under section 6B or 7 of the Social Security Fraud Act 2001 (loss of benefit provisions).

5

A person to whom paragraph 4 applied, but only for a period of 8 weeks from the date on which that paragraph ceased to apply to him.

6

A person who, had he previously made a claim for income support, would have fulfilled the conditions of paragraph 4, but only for a period of 8 weeks from the date on which he ceased to fulfil those conditions.

Persons incapable of work

7

A person who—

(a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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

(c) is treated as capable of work by virtue of regulations made under section 171E(1) of the Contributions and Benefits Act (disqualification etc.); or

(d) is entitled to statutory sick pay.

Disabled workers

8

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

Persons in employment living in residential care homes, nursing homes or residential accommodation

9

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

Disabled students

10

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

11

A person who is a full-time student and who—

(a) immediately before 1st September 1990 was in receipt of income support by virtue of paragraph 7 of Schedule 1 as then in force; or

(b) on or after that date makes a claim for income support and at a time during the period of 18 months immediately preceding the date of that claim was in receipt of income support either by virtue of that paragraph or regulation 13(2)(b),

but this paragraph shall not apply where for a continuous period of 18 months or more the person has not been in receipt of income support.

Deaf students

12

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13

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

Pregnancy

14

A woman who—

(a) is incapable of work by reason of pregnancy; or

(b) is or has been pregnant but only for the period commencing 11 weeks before her expected week of confinement and ending ... fifteen weeks after the date on which her pregnancy ends ....

Persons in education

15

A person to whom any provision of regulation 13(2)(a) to (e) (persons receiving relevant education who are parents, disabled persons, persons with limited leave to enter or remain, orphans and persons estranged from their parents or guardian) applies.

Certain persons aged 50 who have not been in remunerative work for 10 years

16

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

Persons aged 60 or over

17

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

Refugees

18

A person who is a refugee within the definition in Article 1 of the Convention relating to the Status of Refugees done at Geneva on 28th July 1951 as extended by Article 1(2) of the Protocol relating to the Status of Refugees done at New York on 31st January 1967 and who—

(a) is attending for more than 15 hours a week a course for the purpose of learning English so that he may obtain employment; and

(b) on the date on which that course commenced, had been in Great Britain for not more than 12 months,

but only for a period not exceeding nine months.

Persons required to attend court

19

(1) A person who is required to attend a court or tribunal as a justice of the peace, a party to any proceedings, a witness or a juror.

(2) In this paragraph, “tribunal” means any tribunal listed in Schedule 1 to the Tribunals and Inquiries Act 1992.

Persons affected by a trade dispute

20

A person to whom section 126 of the Contributions and Benefits Act (trade disputes) applies or in respect of whom section 124(1) of that Act (conditions of entitlement to income support) has effect as modified by section 127(b) of that Act (effect of return to work).

Persons from abroad

21

A person not excluded from entitlement to income support under section 115 of the Immigration and Asylum Act 1999 by virtue of regulation 2 of the Social Security (Immigration and Asylum) Consequential Amendments Regulations 2000 except for a person to whom paragraphs 2, 3 and 4 of Part 1 of the Schedule to those Regulations applies.

Persons in custody

22

A person remanded in, or committed in, custody for trial or for sentencing.

Member of couple looking after children while other member temporarily abroad

23

A person who is a member of a couple and who is treated as responsible for a child who is a member of his household where the other member of that couple is temporarily not present in the United Kingdom.

Persons appealing against a decision that they are not incapable of work

24

A person—

(a) in respect of whom it has been determined for the purposes of section 171B of the Contributions and Benefits Act (the own occupation test) that he is not incapable of work; and

(b) whose medical practitioner continues to supply evidence of his incapacity for work in accordance with regulation 2 of the Social Security (Medical Evidence) Regulations 1976 (evidence of incapacity for work); and

(c) who has made and is pursuing an appeal against the decision which embodies a determination that he is not so incapable,

but only for the period prior to the determination of his appeal.

25

A person—

(a) in respect of whom it has been determined for the purposes of section 171C of the Contributions and Benefits Act (the personal capability assessment) that he is not incapable of work; and

(b) who has made and is pursuing an appeal against the decision which embodies a determination that he is not so incapable,

but only for the period beginning with the date on which that determination takes effect until the determination of his appeal.

26

A person who on 6th October 1996 was not required to be available for employment by virtue of regulation 8(2) (persons appealing against decisions which embody a determination that they are not incapable of work) as modified by the savings provision in regulation 20(1) or (3) of the Disability Working Allowance and Income Support (General) Amendment Regulations 1995, but only for the period prior to the determination of his appeal.

27

A person who on 6th October 1996 was not required to register for employment by virtue of regulation 11(2) (persons appealing against decisions which embody a determination that they are not incapable of work) as modified by the savings provision in regulation 20(2) or (3) of the Disability Working Allowance and Income Support (General) Amendment Regulations 1995, but only for the period prior to the determination of his appeal.

28

A person who is not a qualifying young person or child within the meaning of section 142 of the Contributions and Benefits Act (child and qualifying young person) and who is engaged in training, and for this purpose “training” means training for which persons aged under 18 are eligible and for which persons aged 18 to 24 may be eligible secured by the Secretary of State... or by the Welsh Ministers and, in Scotland, directly or indirectly by a Local Enterprise Company pursuant to its arrangement with, as the case may be, Skills Development Scotland, Scottish Enterprise or Highlands and Islands Enterprise (whether that arrangement is known as an Operating Contract or by any other name).

1A

(1) The circumstances referred to in paragraph 1 are that—

(a) the person has no parents nor any person acting in the place of his parents;

(b) the person—

(i) is not living with his parents nor any person acting in the place of his parents; and

(ii) in England and Wales, was being looked after by a local authority pursuant to a relevant enactment who placed him with some person other than a close relative of his; or in Scotland, was in the care of a local authority under a relevant enactment and whilst in that care was not living with his parents or any close relative, or was in custody in any institution to which the Prison Act 1952 or the Prisons (Scotland) Act 1989 applied immediately before he attained the age of 16;

(c) the person is in accommodation which is other than his parental home, and which is other than the home of a person acting in the place of his parents, who entered that accommodation—

(i) as part of a programme of rehabilitation or resettlement, that programme being under the supervision of the probation service or a local authority; or

(ii) in order to avoid physical or sexual abuse; or

(iii) because of a mental or physical handicap or illness and needs such accommodation because of his handicap or illness;

(d) the person is living away from his parents and any person who is acting in the place of his parents in a case where his parents are or, as the case may be, that person is, unable financially to support him and his parents are, or that person is—

(i) chronically sick or mentally or physically disabled; or

(ii) detained in custody pending trial or sentence upon conviction or under sentence imposed by a court; or

(iii) prohibited from entering or re-entering Great Britain; or

(e) the person of necessity has to live away from his parents and any person acting in the place of his parents because—

(i) he is estranged from his parents and that person; or

(ii) he is in physical or moral danger; or

(iii) there is a serious risk to his physical or mental health.

(2) In this paragraph—

(a) “chronically sick or mentally or physically disabled” has the same meaning it has in regulation 13(3)(b) (circumstances in which persons in relevant education are to be entitled to income support);

(b) in England and Wales, any reference to a person acting in place of a person’s parents includes a reference to—

(i) where the person is being looked after by a local authority or voluntary organisation who place him with a family, a relative of his, or some other suitable person, the person with whom the person is placed, whether or not any payment is made to him in connection with the placement; or

(ii) in any other case, any person with parental responsibility for the child, and for this purpose “parental responsibility” has the meaning it has in the Children Act 1989 by virtue of section 3 of that Act;

(c) in Scotland, any reference to a person acting in place of a person’s parents includes a reference to a local authority or voluntary organisation where the person is in their care under a relevant enactment, or to a person with whom the person is boarded out by a local authority or voluntary organisation whether or not any payment is made by them.

15A

(1) Where earnings to which sub-paragraph (2) applies (in aggregate with the claimant’s other income (if any) calculated in accordance with this Part) exceed the applicable amount (as specified in Part IV and Schedule 2) less 10 pence, the amount of those earnings corresponding to that excess.

(2) This sub-paragraph applies to earnings, in so far as they exceed the amount disregarded under paragraph 7, derived by the claimant from employment as a member of any ... reserve force prescribed in Part 1 of Schedule 6 to the Contributions Regulations in respect of a period of annual continuous training for a maximum of 15 days in any calendar year or in respect of training in the claimant’s first year of training as a member of a reserve force for a maximum of 43 days in that year.

Treatment of refugees

21ZB

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

Reductions in applicable amounts in certain cases of failure to attend courses

Reduction in applicable amount where the claimant is appealing against a decision which embodies a determination that he is not incapable of work

57

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

47

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

48

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

49

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

58

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

59

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

60

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

61

(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 VIII of Part V;

(b) any student loan as defined in Chapter VIII of Part V;

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

(ii) has been paid.

1A

(1) Where a claimant or his partner was in receipt of or was treated as being in receipt of income-based jobseeker’s allowance or income-related employment and support allowance not more than 12 weeks before one of them becomes entitled to income support or, where the claimant or his partner is a person to whom paragraph 14(2) or (8) (linking rules) refers, not more than 26 weeks before becoming so entitled and—

(a) the applicable amount for that allowance included an amount in respect of housing costs under paragraph 16 of Schedule 2 to the Jobseeker’s Allowance Regulations 1996 or paragraph 18 of Schedule 6 to the Employment and Support Allowance Regulations; and

(b) the circumstances affecting the calculation of those housing costs remain unchanged since the last calculation of those costs,

the applicable amount in respect of housing costs for income support shall be the applicable amount in respect of those costs current when entitlement to income-based jobseeker’s allowance or income-related employment and support allowance was last determined.

(1A) Where a claimant or his partner was in receipt of state pension credit not more than 12 weeks before one of them becomes entitled to income support or, where the claimant or his partner is a person to whom paragraph 14(2) or (8) (linking rules) refers, not more than 26 weeks before becoming so entitled, and—

(a) the appropriate minimum guarantee included an amount in respect of housing costs paragraph 13 of Schedule II to the State Pension Credit Regulations 2002; and

(b) the circumstances affecting the calculation of those housing costs remain unchanged since the last calculation of those costs,

the applicable amount in respect of housing costs for income support shall be the amount applicable in respect of those costs current when entitlement to state pension credit was last determined.

(2) Where, in the period since housing costs were last calculated for income-based jobseeker’s allowance or income-related employment and support allowance or (as the case may be) state pension credit, there has been a change of circumstances, other than a reduction in the amount of an outstanding loan, which increases or reduces those costs, the amount to be met under this Schedule shall, for the purposes of the claim for income support, be recalculated so as to take account of that change.

Circumstances in which a person is liable to meet housing costs

Circumstances in which a person is to be treated as occupying a dwelling as his home

Housing costs not met

Existing housing costs

Transitional Protection

New housing costs

General exclusions from paragraphs 6 and 8

The calculation for loans

General provisions applying to new and existing housing costs

The standard rate

Excessive Housing Costs

Linking rule

Loans on residential property

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

Other housing costs

Non-dependant deductions

Rounding of fractions

Disapplication of section 1(1A) of the Administration Act

2A

Section 1(1A) of the Administration Act (requirement to state national insurance number) shall not apply—

(a) to a child or young person in respect of whom income support is claimed;

(b) to a partner in respect of whom a claim for income support is made or treated as made before 5th October 1998.

(i) is a person in respect of whom a claim for income support is made;

(ii) is subject to immigration control within the meaning of section 115(9)(a) of the Immigration and Asylum Act;

(iii) is not entitled to any income support for the purposes of section 124 of the Contributions and Benefits Act; and

(iv) has not previously been allocated a national insurance number.

Definition of non-dependant

Permitted period

62

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

63

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

50

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

51

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

Further disregard of student’s income

67A

Where any part of a student’s income has already been taken into account for the purposes of assessing his entitlement to a grant , student loan or postgraduate ... loan, the amount taken into account shall be disregarded in assessing that student’s income.

Income treated as capital

Disregard of changes occurring during summer vacation

64

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

Income of participants in the self-employment route...

23A

Chapters II, III, IV, V, VII and VIIA of this Part and regulations 62 to 66A, 68 and 69 shall not apply to any income which is to be calculated in accordance with Chapter IVA of this Part (participants in the self-employment route...).

Treatment of charitable or voluntary payments

... liable relative payments

Child support

Calculation of income and capital of students

Rounding of fractions

CHAPTER IVA — PARTICIPANTS IN THE SELF-EMPLOYMENT ROUTE...

Interpretation

39A

In this Chapter—

“special account" means, where a person was carrying on a commercial activity in respect of which assistance is received under the self-employment route, the account into which the gross receipts from that activity were payable during the period in respect of which such assistance was received.

Treatment of gross receipts of participants in the self-employment route...

39B

The gross receipts of a commercial activity carried on by a person in respect of which assistance is received under the self-employment route, shall be taken into account in accordance with the following provisions of this Chapter.

Calculation of income of participants in the self-employment route...

39C

(1) The income of a person who has received assistance under the self-employment route shall be calculated by taking into account the whole of the monies in the special account at the end of the last day upon which such assistance was received and deducting from those monies—

(a) an amount in respect of income tax calculated in accordance with regulation 39D (deduction in respect of tax for participants in the self-employment route...); and

(b) any sum to which paragraph (4) refers.

(2) Income calculated pursuant to paragraph (1) shall be apportioned equally over a period which starts on the date the income is treated as paid under paragraph (3) and is equal in length to the period beginning with the day upon which assistance was first received under the self-employment route and ending on the last day upon which such assistance was received.

(3) Income calculated pursuant to paragraph (1) shall be treated as paid—

(a) in the case where it is due to be paid before the first benefit week in respect of which the participant or his partner first claims income support following the last day upon which assistance was received under the self-employment route, on the day in the week in which it is due to be paid which corresponds to the first day of the benefit week;

(b) in any other case, on the first day of the benefit week in which it is due to be paid.

(4) This paragraph refers, where applicable in each benefit week in respect of which income calculated pursuant to paragraph (1) is taken into account pursuant to paragraphs (2) and (3), to the sums which would have been disregarded under paragraphs 4 to 6B and 9 of Schedule 8 had the income been earnings.

Deduction in respect of tax for participants in the self-employment route...

39D

(1) The amount to be deducted in respect of income tax under regulation 39C(1)(a) (calculation of income of participants in the self-employment route...) in respect of the period determined under regulation 39C(2) shall be calculated as if—

(a) the chargeable income is the only income chargeable to tax;

(b) the personal reliefs applicable to the person receiving assistance under the self-employment route under Chapters 2, 3 and 3A of Part 3 of the Income Tax Act 2007 are allowable against that income;

(c) the rate at which the chargeable income less the personal reliefs is assessable to income tax is ... the basic rate , or in the case of a Scottish taxpayer, the Scottish basic rate, of tax.

(2) For the purpose of paragraph (1), the basic rate , or the Scottish basic rate, of tax to be applied and the amount of the personal reliefs deductible shall, where the period determined under regulation 39C(2) is less than a year, be calculated on a pro rata basis.

(3) In this regulation, “chargeable income" means the monies in the special account at the end of the last day upon which assistance was received under the self-employment route.

30ZA

(1) Subject to sub-paragraph (2), any payment received under an insurance policy, other than an insurance policy referred to in paragraph 29, taken out to insure against the risk of being unable to maintain repayments under a regulated agreement as defined for the purposes of the Consumer Credit Act 1974 or under a hire-purchase agreement or a conditional sale agreement as defined for the purposes of Part III of the Hire-Purchase Act 1964.

(2) A payment referred to in sub-paragraph (1) shall 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.

64

(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 purpose of establishing or carrying on the commercial activity,

in respect of which such assistance is or was received.

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

52

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

65

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

66

Any payment made with respect to a person on account of the provision of after-care under section 117 of the Mental Health Act 1983 or section 25 of the Mental Health (Care and Treatment) (Scotland) Act 2003 or the provision of accommodation or welfare services to which Part III of the National Assistance Act 1948 refers or to which the Social Work (Scotland) Act 1968 refers, or the provision of care and support under Part 1 of the Care Act 2014 (care and support) , or the provision of care and support in respect of an adult under Part 4 of the Social Services and Well-being (Wales) Act 2014 (meeting needs) which falls to be treated as notional income under paragraph (4A) of regulation 42 above (payments made in respect of a person living in a care home, an Abbeyfield Home or an independent hospital).

53

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

69

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

(2) The items specified for the purposes of sub-paragraph (1) are food, ordinary clothing or footwear, household fuel, rent for which housing benefit is payable or any housing costs to the extent that they are met under regulation 17(1)(e) or 18(1)(f) (housing costs) ..., of the claimant or, where the claimant is a member of a family, any other member of his family, or any council tax or water charges for which that claimant or member is liable.

(3) For the purposes of sub-paragraph (2)—

“food" does not include vitamins, minerals or other special dietary supplements intended to enhance the performance of the person in the sport in respect of which the award was made;

“ordinary clothing and footwear" means clothing or footwear for normal daily use but does not include school uniforms or clothing or footwear used solely for sporting activities.

56

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

(2) The items specified for the purposes of sub-paragraph (1) are food, ordinary clothing or footwear, household fuel, rent for which housing benefit is payable or any housing costs to the extent that they are met under regulation 17(1)(e) or 18(1)(f) (housing costs) ..., of the claimant or, where the claimant is a member of a family, any other member of his family, or any council tax or water charges for which that claimant or member is liable.

(3) For the purposes of sub-paragraph (2)—

“food" does not include vitamins, minerals or other special dietary supplements intended to enhance the performance of the person in the sport in respect of which the award was made;

“ordinary clothing and footwear" means clothing or footwear for normal daily use but does not include school uniforms or clothing or footwear used solely for sporting activities.

Persons appealing against a decision which embodies a determination that they are not incapable of work

15B

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

70

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

57

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

Parental leave

14A

(1) A person who is—

(a) entitled to, and taking, parental leave by virtue of Part III of the Maternity and Parental Leave etc. Regulations 1999 in respect of a child who is a member of his household; and

(b) not entitled to any remuneration from his employer in respect of that leave for the period to which his claim for income support relates; and

(c) entitled to..., working tax credit, child tax credit payable at a rate higher than the family element, housing benefit or council tax benefit on the day before that leave begins.

(2) In this paragraph “remuneration” means payment of any kind and “family element” means in a case where any child in respect of whom child tax credit is payable is under the age of one year, the amount specified in regulation 7(3)(a) of the Child Tax Credit Regulations 2002 or in any other case, the amount specified in regulation 7(3)(b) of those Regulations but subject in any case to calculations of those amounts made in accordance with the Tax Credits (Income Thresholds and Determination of Rates) Regulations 2002.

Persons in education

Certain persons aged 50 who have not been in remunerative work for 10 years

Persons aged 60 or over

Refugees

Persons required to attend court

Persons affected by a trade dispute

Persons from abroad

Persons in custody

Member of couple looking after children while other member temporarily abroad

Persons appealing against a decision which embodies a determination that they are not incapable of work

57

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

18A

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

Persons required to attend court

Persons affected by a trade dispute

Persons from abroad

Persons in custody

Member of couple looking after children while other member temporarily abroad

Persons appealing against a decision which embodies a determination that they are not incapable of work

26

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

27

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

16A

(a) A claimant who is the partner of a person subject to immigration control.

(b) Where regulation 18 (polygamous marriages) applies and the claimant is a person–

(i) who is not subject to immigration control within the meaning of section 115(9) of the Immigration and Asylum Act; or

(ii) to whom section 115 of that Act does not apply by virtue of regulation 2 of the Social Security (Immigration and Asylum) Consequential Amendments Regulations 2000; and

(iii) who is a member of a couple and one or more of his partners is subject to immigration control within the meaning of section 115(9) of that Act and section 115 of that Act applies to her for the purposes of exclusion from entitlement to income support.

16A

(a) The amount applicable in respect of the claimant only under regulation 17(1)(a) plus that in respect of any child or young person who is a member of his family and who is not a person subject to immigration control within the meaning of section 115(9) of the Immigration and Asylum Act, and to whom section 115 of that Act does not apply for the purposes of exclusion from entitlement to income support, any amounts which may be applicable to him under regulation 17(1)(b), (c) or (d) plus the amount applicable to him under regulation 17(1)(e), (f) and (g) or, as the case may be, regulation 21.

The amount applicable in respect of the claimant only under regulation 17(1)(a), any amount which may be applicable to him under regulation 17(1)(d) plus the amount applicable to him under regulation 17(1)(e), (f) and (g) or, as the case may be, regulation 21.

(b) The amount determined in accordance with that regulation or regulation 21 in respect of the claimant and any partners of his and any child or young person for whom he or his partner is treated as responsible, who are not subject to immigration control within the meaning of section 115(9) of the Immigration and Asylum Act and to whom section 115 of that Act does not apply for the purposes of exclusion from entitlement to income support.

The amount determined in accordance with that regulation or regulation 21 in respect of the claimant and any partners of his who are not subject to immigration control within the meaning of section 115(9) of the Immigration and Asylum Act and to whom section 115 of that Act does not apply for the purposes of exclusion from entitlement to income support.

71

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

72

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

58

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

59

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

60

Any payment made to a person under regulation 11 of the Social Security (Payments to Reduce Under-occupation) Regulations 2000, but only for a period of 52 weeks from the date of payment.

Treatment of payments from access funds

66B

(1) This regulation applies to payments from access funds that are not payments to which regulation 68(2) or (3) (income treated as capital) applies.

(2) A payment from access funds, other than a payment to which paragraph (3) of this regulation applies, shall be disregarded as income.

(3) Subject to paragraph (4) of this regulation and paragraph 36 of Schedule 9, any payments from access funds which are intended and used for food, ordinary clothing or footwear..., household fuel, rent for which housing benefit is payable or any housing costs to the extent that they are met under regulation 17(1)(e) or 18(1)(f) (housing costs) ..., of a single claimant or, as the case may be, of any other member of his family his partner, and any payments from access funds which are used for any council tax or water charges for which that claimant or member is liable partner is liable shall be disregarded as income to the extent of £20 per week.

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

(a) school uniforms, or

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

(4) Where a payment from access funds is made—

(a) on or after 1st September or the first day of the course, whichever first occurs, but before receipt of any student loan in respect of that year and that payment is intended for the purpose of bridging the period until receipt of the student loan; or

(b) before the first day of the course to a person in anticipation of that person becoming a student,

that payment shall be disregarded as income.

Disregard of contribution

Further disregard of student’s income

Income treated as capital

Disregard of changes occurring during summer vacation

61

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

(a) the claimant;

(b) the claimant’s partner;

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

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

Persons who have commenced remunerative work

9A

A person to whom regulation 6(5) (persons not treated as engaged in remunerative work) applies.

Disabled students

Deaf students

Pregnancy

Parental leave

Persons in education

Certain persons aged 50 who have not been in remunerative work for 10 years

Certain persons aged between 55 and 60 whose spouse has died

16A

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

Persons aged 60 or over

Refugees

Persons required to attend court

Persons affected by a trade dispute

Persons from abroad

Persons in custody

Member of couple looking after children while other member temporarily abroad

Persons appealing against a decision which embodies a determination that they are not incapable of work

Bereavement Premium

8A

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

Pensioner premium for persons under 75

Pensioner premium for persons 75 and over

Higher Pensioner Premium

Disability Premium

Additional condition for the Higher Pensioner and Disability Premiums

Severe Disability Premium

Enhanced disability premium

13A

(1) Subject to sub-paragraph (2), the condition is that—

(a) the claimant; or

(b) the claimant’s partner, if any, who has not attained the qualifying age for state pension credit,

is a person to whom sub-paragraph (1ZA) applies.

(1ZA) This sub-paragraph applies to the person mentioned in sub-paragraph (1) where—

(a) armed forces independence payment is payable to that person;

(b) the care component of disability living allowance is, or would, but for a suspension of benefit in accordance with regulations under section 113(2) of the Contributions and Benefits Act or but for an abatement as a consequence of hospitalization, be payable to that person at the highest rate prescribed under section 72(3) of that Act; ...

(ba) the care component of child disability payment is payable to that person at the highest rate in accordance with the DACYP Regulations (see regulation 11(5) of those Regulations); ...

(bb) the care component of Scottish adult disability living allowance is, or would, but for regulation 23 (effect of admission to hospital on ongoing entitlement to Scottish adult disability living allowance) of the Disability Assistance (Scottish Adult Disability Living Allowance) Regulations 2025, be payable to that person at the highest rate in accordance with regulation 6(4) of those Regulations;

(c) the daily living component of personal independence payment is, or would, but for regulations made under section 86(1) (hospital in-patients) of the 2012 Act, be payable to that person at the enhanced rate in accordance with section 78(2) of that Actor

(d) the daily living component of adult disability payment is, or would, but for regulation 28 (effect of admission to hospital on ongoing entitlement to Adult Disability Payment) of the Disability Assistance for Working Age People (Scotland) Regulations 2022, be payable to that person at the enhanced rate in accordance with regulation 5 of those Regulations.

(1A) Where the condition in sub-paragraph (1) ceases to be satisfied because of the death of a child or young person, the condition is that the claimant or partner is entitled to child benefit in respect of that person under section 145A of the Contributions and Benefits Act (entitlement after death of child or qualifying young person).

(2) The condition is not satisfied if the person to whom sub-paragraph (1) refers is—

(a) a child or young person—

(i) whose capital if calculated in accordance with Part 5 of these Regulations in like manner as for the claimant, except as provided in regulation 44(1), would exceed £3,000; or

(ii) who is a long-term patient;

(b) a single claimant or a lone parent and (in either case) is a long-term patient;

(c) a member of a couple or polygamous marriage and each member of the couple or polygamous marriage is a long-term patient; or

(d) a member of a couple or polygamous marriage who—

(i) is a long-term patient; and

(ii) is the only member of the couple or polygamous marriage to whom sub-paragraph (1) refers.

Disabled Child Premium

Carer premium

Persons in receipt of concessionary payments

Person in receipt of benefit

Persons who have commenced remunerative work

19A

(1) Subject to sub-paragraph (2), the lowest of either—

(a) the amount determined in accordance with—

(i) Schedule 3 (housing costs); ...

(ii) as the case may be, Schedule 2 to the Jobseeker’s Allowance Regulations 1996 (housing costs), or

(iii) as the case may be, Schedule 6 to the Employment and Support Allowance Regulations (housing costs),

which was applicable to the claimant or his partner immediately before he or his partner commenced the remunerative work referred to in regulation 6(5)(a); or

(b) the amount of income support , income-related employment and support allowance or, as the case may be, income-based jobseeker’s allowance which the claimant or his partner was entitled to in the benefit week immediately before the benefit week in which he or his partner commenced the remunerative work referred to in regulation 6(5)(a) or, where he or his partner was in receipt of a training allowance in that benefit week, the amount of income support or income-based jobseeker’s allowance which he would have been entitled to in that week had he not been in receipt of a training allowance.

(2) Nothing in sub-paragraph (1) shall prevent any adjustment being made to the amount referred to in (a) or, as the case may be, (b) of that sub-paragraph during the period referred to in regulation 6(6), in order to reflect changes during that period to the amounts prescribed in Schedule 2 ... or in this Schedule or to reflect changes in circumstances during that period relating to the matters specified to in sub-paragraph (3).

(3) The changes in circumstances referred to in sub-paragraph (2) are changes to the amount of housing costs to be met in accordance with Schedule 3 in the claimant’s case occasioned by—

(a) the claimant becoming entitled to income support for a continuous period of 26 weeks or more;

(b) a change to the standard interest rate; or

(4) In sub-paragraph (1), a reference to the claimant or his partner being entitled to and in receipt of an income-based jobseeker’s allowance or to an amount being applicable to either of them under the Jobseeker’s Allowance Regulations 1996 shall include a reference to the claimant and his partner being entitled to, and in receipt of, a joint-claim jobseeker’s allowance and to an amount being applicable to that couple under those Regulations.

15C

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

74

In the case of a person to whom paragraph (5) of regulation 6 (persons not treated as in remunerative work) applies, the whole of his income.

62

In the case of a person to whom paragraph (5) of regulation 6 (persons not treated as in remunerative work) applies, the whole of his capital.

63

(1) Any payment—

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

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

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

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

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

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

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

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

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

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

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

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

64

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

(a) a diagnosed person;

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

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

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

(2) Where a trust payment is made to—

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

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

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

(i) two years after that date; or

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

(aa) ceases receiving full-time education; or

(bb) attains the age of 20,

whichever is the latest.

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

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

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

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

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

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

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

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

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

(i) two years after that date; or

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

(aa) ceases receiving full-time education; or

(bb) attains the age of 20,

whichever is the latest.

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

(a) being the diagnosed person’s partner;

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

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

(6) In this paragraph—

“diagnosed person" means a person who has been diagnosed as suffering from, or who, after his death, has been diagnosed as having suffered from, variant Creutzfeldt-Jakob disease;

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

“trust payment" means a payment under a relevant trust.

75

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

65

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

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

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

during the Second World War.

11A

Any payment made to the claimant by way of a repayment under regulation 11(2) of the Education (Teacher Student Loans) (Repayment etc) Regulations 2002.

62A

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

50A

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

Paternity Leave

14B

(1) A person who is entitled to, and is taking, ... paternity leave by virtue of section 80A or 80B of the Employment Rights Act 1996 and who satisfies either or both of the conditions set out in sub-paragraph (2) below.

(2) The conditions for the purposes of sub-paragraph (1) are—

(a) he is not entitled to ... statutory paternity pay by virtue of Part 12ZA of the Contributions and Benefits Act, or to any remuneration from his employer in respect of that leave for the period to which his claim for income support relates;

(b) he is entitled to..., working tax credit, child tax credit payable at a rate higher than the family element, housing benefit or council tax benefit on the day before that leave begins.

(3) In this paragraph “remuneration” means payment of any kind and “family element” means in a case where any child in respect of whom child tax credit is payable is under the age of one year, the amount specified in regulation 7(3)(a) of the Child Tax Credit Regulations 2002 or in any other case, the amount specified in regulation 7(3)(b) of those Regulations but subject in any case to calculations of those amounts made in accordance with the Tax Credits (Income Thresholds and Determination of Rates) Regulations 2002.

Persons in education

Certain persons aged 50 who have not been in remunerative work for 10 years

Certain persons aged between 55 and 60 whose spouse or civil partner has died

Persons aged 60 or over

Refugees

Persons required to attend court

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The Income Support (General) Regulations 1987

Loans on residential property

15

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

16

Other housing costs

17

Non-dependant deductions

18

Rounding of fractions

19

23A

15B

46

Disregard of payments treated as not relevant income

55A

Period over which periodical payments are to be taken into account

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

Calculation of the weekly amount of a ... liable relative payment

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

Liable relative payments to be treated as capital

Disregard of payments treated as not relevant income

60E

Prescribed categories of person

4ZA

Temporary absence from Great Britain

Persons treated as engaged in remunerative work

Persons not treated as engaged in remunerative work

Meaning of employment

Persons not required to be available for employment

Persons treated as available for employment

Circumstances in which claimants are not to be treated as available for employment

Actively seeking employment

Registration for employment

Relevant Education

Circumstances in which persons in relevant education are to be entitled to income support

Persons under 18 years

Reduction in applicable amount where the claimant is appealing against a decision that he is not incapable of work

22A

SCHEDULE 1B — PRESCRIBED CATEGORIES OF PERSON

Lone parents

1

Single persons looking after foster children

2

Persons temporarily looking after another person

3

Persons caring for another person

4

5

6

Persons incapable of work

7

Disabled workers

8

Persons in employment living in residential care homes, nursing homes or residential accommodation

9

Disabled students

10

11

Deaf students

12

Blind persons

13

Pregnancy

14

Persons in education

15

Certain persons aged 50 who have not been in remunerative work for 10 years

16

Persons aged 60 or over

17

Refugees

18

Persons required to attend court

19

Persons affected by a trade dispute

20

Persons from abroad

21

Persons in custody