These Regulations may be cited as the Social Security Benefit (Computation of Earnings) Regulations 1996 and shall come into force on 25th November 1996.
(1)The registers of workers to whom craft certificates have been issued, kept by old committees under regulation 10 of the Agricultural Wages Committees (Wages Structure) Regulations 1971 and all other records kept by such committees, shall on the dissolution of those committees become the property of the Minister of Agriculture, Fisheries and Food, who may either—
(2)In these Regulations, unless the context otherwise requires, a reference—
(a)to a numbered regulation or Schedule is to the regulation in or Schedule to these Regulations bearing that number;
(b)in a regulation or Schedule to a numbered paragraph is to the paragraph in that regulation or Schedule bearing that number;
(c)in a paragraph to a lettered or numbered sub-paragraph is to the sub-paragraph in that paragraph bearing that letter or number.
(1)For the purposes of Parts II to V (other than those of Schedule 8) of the Contributions and Benefits Act note and of any regulations made thereunder which relate to benefit under those Parts of that Act or regulations, the earnings of a claimant shall be calculated by determining in accordance with these Regulations the weekly amount of his earnings.
(2)The amount of a claimant’s earnings for any period shall be the whole of those earnings (including any earnings which he is treated as possessing under regulation 4 (notional earnings)) except in so far as regulations 10 and 13 provide that certain sums shall be disregarded or deducted as appropriate.
(1)Where a claimant’s earnings are not ascertainable at the date of the determination of the claim or of any subsequent review the adjudicating authority shall treat the claimant on which a decision falls to be made by the Secretary of State under Chapter II of Part I of the Social Security Act 1998 or regulations made thereunder the claimant shall be treated as possessing such earnings as is reasonable in the circumstances of the case having regard to the number of hours worked and the earnings paid for comparable employment in the area.
(3)Where a claimant is treated as possessing any earnings under paragraph (1) note... these Regulations shall apply for the purposes of calculating the amount of those earnings as if a payment had actually been made and as if they were actual earnings which he does possess except that paragraph (4) of regulation 10 (calculation of net earnings of employed earners) shall not apply and his net earnings shall be calculated by taking into account the earnings which he is treated as possessing, less—
(a)an amount in respect of income tax equivalent to an amount calculated by applying to those earnings the basic rate, or in the case of a Scottish taxpayer, the Scottish basic rate, of tax in the year of assessment less only the personal reliefs to which the claimant is entitled under Chapters 2, 3 and 3A of Part 3 of the Income Tax Act 2007 as are appropriate to his circumstances; but, if the period over which those earnings are to be taken into account is less than a year, the earnings to which the basic rate, or the Scottish basic rate, of tax is to be applied and the amount of the personal reliefs deductible under this paragraph shall be calculated on a pro rata basis;
(b)where the weekly amount of those earnings equals or exceeds the lower earnings limit, an amount representing primary Class 1 contributions under the Contributions and Benefits Act, calculated by applying to those earnings the initial and main primary percentages in accordance with section 8(1)(a) and (b) of that Act note; and
(c)one half of any sum payable by the claimant in respect of a pay period by way of a contribution towards an occupational or personal pension scheme.
Where any calculation under these Regulations results in a fraction of a penny that fraction shall, if it would be to the claimant’s advantage, be treated as a penny, otherwise it shall be disregarded.
(1)Earnings derived from employment as an employed earner shall be calculated or estimated over a period determined in accordance with the following paragraphs and at a weekly amount determined in accordance with regulation 8 (calculation of weekly amount of earnings).
(2)Subject to paragraphs (3) and (5) to (8), the period over which a payment is to be taken into account—
(a)in a case where it is payable in respect of a period, shall be a period equal to a benefit week or such number of benefit weeks as comprise the period commencing on the date on which earnings are treated as paid under regulation 7 (date on which earnings are treated as paid) and ending on the day before the date on which earnings of the same kind (excluding earnings of the kind mentioned at regulation 9(1)(a) to (j)) and from the same source would, or would if the employment was continuing, next be treated as paid under that regulation;
(b)in any other case, shall be a period equal to such number of weeks as is equal to the number (less any fraction of a whole number) calculated in accordance with the formula—
(3)Where earnings not of the same kind are derived from the same source and the periods in respect of which those earnings would, but for this paragraph, fall to be taken into account overlap, wholly or partly, those earnings shall be taken into account over a period—
(a)equal to the aggregate length of those periods, and
(b)beginning with the earliest date on which any part of those earnings would otherwise be treated as paid under regulation 7 (date on which earnings are treated as paid).
(4)In a case to which paragraph (3) applies, earnings under regulation 9 (earnings of employed earners) shall be taken into account in the following order of priority—
(a)earnings normally derived from the employment;
(b)any payment to which paragraph (1)(b) or (c) of that regulation applies;
(c)any payment to which paragraph (1)(i) of that regulation applies;
(d)any payment to which paragraph (1)(d) of that regulation applies.
(5)Where earnings to which regulation 9(1)(b) to (d) (earnings of employed earners) applies are paid in respect of part of a day, those earnings shall be taken into account over a period equal to a week.
(6)Where earnings to which regulation 9(1)(i)(i) (earnings of employed earners) applies are paid in respect of or on the termination of any employment which is not part-time employment, the period over which they are to be taken into account shall be—
(a)a period equal to such number of weeks as is equal to the number (less any fraction of a whole number) obtained by dividing the net earnings by the maximum weekly amount which, on the date on which the payment of earnings is made, is specified in section 227(1) of the Employment Rights Act 1996 note; or
(b)a period equal to the length of the specified period, whichever is the shorter, and that period shall begin on the date on which the payment is treated as paid under regulation 7 (date on which earnings are treated as paid).
(7)Any earnings to which regulation 9(1)(i)(ii) applies which are paid in respect of or on the termination of part-time employment, shall be taken into account over a period equal to one week.
Earnings to which regulation 6 (calculation of earnings of employed earners) or 11(2) (calculation of earnings of self-employed earners) applies shall be treated as paid—
(a)
(i)in the case of a payment in respect of an adult dependant of an increase of maternity allowance payable under section 82(2) of the Contributions and Benefits Act note or an increase of carer’s allowance payable under paragraph 7 of Schedule 2 to the Social Security Benefit (Dependency) Regulations 1977 note; or
(ii)in the case of a payment in respect of an adult dependant who is not residing with the claimant of an increase of Category A or Category C retirement pension payable under section 83(2)(b) note or 84(1) note and 84(2)(b) of the Contributions and Benefits Act note or a disablement pension where the claimant is entitled to an unemployability supplement payable under paragraph 6(1)(a)(ii) of Schedule 7 to the Contributions and Benefits Act,
on the first day of the benefit week following the benefit week in which the payment is due to be paid;
(b)in any other case, on the first day of the benefit week in which the payment is due to be paid.
(1)For the purposes of regulation 6 (calculation of earnings of employed earners), subject to paragraphs (2) to (4), where the period in respect of which a payment is made—
(a)does not exceed a week, the weekly amount shall be the amount of that payment;
(b)exceeds a week, the weekly amount shall be determined—
(i)in a case where that period is a month, by multiplying the amount of that payment by 12 and dividing the product by 52;
(ii)in a case where that period is three months, by multiplying the amount of the payment by 4 and dividing the product by 52;
(iii)in a case where that period is a year, by dividing the amount of the payment by 52;
(iv)in any other case, by multiplying the amount of the payment by 7 and dividing the product by the number equal to the number of days in the period in respect of which it is made.
(2)Where a payment of earnings from a particular source is or has been paid regularly and that payment falls to be taken into account in the same benefit week as a payment of the same kind and from the same source, the amount of those earnings to be taken into account in any one benefit week shall not exceed the weekly amount determined under paragraph (1)(a) or (b), as the case may be, of the payment which under regulation 7 (date on which earnings are treated as paid) is treated as paid first.
(3)Where the amount of the claimant’s net earnings fluctuates and has changed more than once, or a claimant’s regular pattern of work is such that he does not work every week, the application of the foregoing paragraphs may be modified so that the weekly amount of his earnings is determined by reference to his average weekly earnings—
(a)if there is a recognisable cycle of work, over the period of one complete cycle (including, where the cycle involves periods in which the claimant does no work, those periods but disregarding any other absences);
(b)in any other case, over a period of five weeks or such other period as may, in the particular case, enable the claimant’s average weekly earnings to be determined more accurately.
(4)Where any payment of earnings is taken into account under paragraph (7) of regulation 6 (calculation of earnings of employed earners), over the period specified in that paragraph, the amount to be taken into account shall be equal to the amount of the payment.
(1)Subject to paragraphs (2) and (3), “earnings", in the case of employment as an employed earner, means any remuneration or profit derived from that employment and includes—
(a)any bonus or commission;
(b)any payment in lieu of remuneration except any periodic sum paid to a claimant on account of the termination of his employment by reason of redundancy;
(c)any payment in lieu of notice;
(d)any holiday pay except any payable more than four weeks after the termination or interruption of employment;
(e)any payment by way of a retainer;
(f)any payment made by the claimant’s employer in respect of expenses not wholly, exclusively and necessarily incurred in the performance of the duties of the employment, including any payment made by the claimant’s employer in respect of—
(i)travelling expenses incurred by the claimant between his home and place of employment;
(ii)expenses incurred by the claimant under arrangements made for the care of a member of his family owing to the claimant’s absence from home;
(g)any award of compensation made under section 112(4) or 117(3)(a) of the Employment Rights Act 1996 note (remedies and compensation);
(h)any such sum as is referred to in section 112(3) of the Contributions and Benefits Act (certain sums to be earnings for social security purposes);
(i)where—
(i)a payment of compensation is made in respect of employment which is not part-time employment and that payment is not less than the maximum weekly amount, the amount of the compensation less the deductible remainder, where that is applicable;
(ii)a payment of compensation is made in respect of employment which is part-time employment, the amount of the compensation;
(j)any remuneration paid by or on behalf of an employer to the claimant in respect of a period throughout which the claimant is—
(i)on maternity leave;
(ii)on paternity leave;
(iii)on adoption leave; note...
(iv)absent from work because he is ill.
(iiia)on neonatal care leave; or
(2)For the purposes of paragraph (1)(i)(i) the “deductible remainder"—
(a)applies in cases where dividing the amount of the compensation by the maximum weekly amount produces a whole number plus a fraction; and
(b)is equal to the difference between—
(i)the amount of the compensation; and
(ii)the product of the maximum weekly amount multiplied by the whole number.
(3)“Earnings” shall not include any payment in respect of expenses—
(a)wholly, exclusively and necessarily incurred in the performance of the duties of the employment; or
(b)arising out of the claimant participating as a service user.
(3A)The reference in paragraph (3)(b) to a claimant participating as a service user is to—
(a)a person who is being consulted by or on behalf of—
(i)a body which has a statutory duty to provide services in the field of health, social care or social housing; or
(ii)a body which conducts research or undertakes monitoring for the purpose of planning or improving such services,
in their capacity as a user, potential user, carer of a user or person otherwise affected by the provision of those services;
(b)a person who is being consulted by or on behalf of—
(i)the Secretary of State in relation to any of his functions in the field of social security or child support or under section 2 of the Employment and Training Act 1973; or
(ii)a body which conducts research or undertakes monitoring for the purpose of planning or improving such functions,
in their capacity as a person affected or potentially affected by the exercise of those functions or the carer of such a person; or
(c)the carer of a person consulted under sub-paragraphs (a) or (b).
(4)In this regulation—
10Calculation of net earnings of employed earners#
(1)For the purposes of regulations 3 (calculation of earnings) and 6 (calculation of earnings of employed earners) the earnings of a claimant derived from employment as an employed earner to be taken into account shall, subject to paragraphs (2) and (3), be his net earnings.
(2)Except in a case to which paragraph (3) applies, there shall be disregarded or deducted as appropriate from a claimant’s net earnings—
(a)any sum, where applicable, specified in Schedule 1; and
(b)any relevant child care charges to which Schedule 2 applies up to a maximum deduction in respect of any claimant of £60 per week.
(3)In the case of entitlement to carer’s allowance under section 70 of the Contributions and Benefits Act note there shall be disregarded or deducted as appropriate from a claimant’s net earnings—
(a)any sum, where applicable, specified in Schedule 1; and
(b)any care charges to which Schedule 3 applies up to a maximum deduction, in respect of such care charges incurred by any claimant, of 50% of his net earnings less those sums, if any, specified in Schedule 1 which are disregarded.
(4)For the purposes of paragraph (1) net earnings shall be calculated by taking into account the gross earnings of the claimant from that employment less—
(a)any amount deducted from those earnings by way of—
(i)income tax;
(ii)primary Class 1 contributions under the Contributions and Benefits Act; and
(b)one half of any sum paid by the claimant in respect of a pay period by way of a contribution towards an occupational or personal pension scheme.
11Calculation of earnings of self-employed earners#
(1)Except where paragraph (2) applies, where a claimant’s earnings consist of earnings from employment as a self-employed earner the weekly amount of his earnings shall be determined by reference to his average weekly earnings from that employment—
(a)over a period of one year; or
(b)where the claimant has recently become engaged in that employment or there has been a change which is likely to affect the normal pattern of business, over such other period as may, in any particular case, enable the weekly amount of his earnings to be determined more accurately.
(2)Where the claimant’s earnings consist of any items to which paragraph (2A) applies those earnings shall be taken into account over a period equal to such number of weeks as is equal to the number (less any fraction of a whole number) calculated in accordance with the formula—
(2A)This paragraph applies to—
(a)royalties or other sums paid as a consideration for the use of, or the right to use, any copyright, design, patent or trade mark; or
(b)any payment in respect of any—
(i)book registered under the Public Lending Right Scheme 1982, or
(ii)work made under any international public lending right scheme that is analogous to the Public Lending Right Scheme 1982,
where the claimant is the first owner of the copyright, design, patent or trade mark, or an original contributor to the book or work concerned.
(3)The period mentioned in paragraph (2) shall begin on the date on which the payment is treated as paid under regulation 7 (date on which earnings are treated as paid).
(1)note... “earnings", in the case of employment as a self-employed earner, means the gross receipts of the employment and shall include any allowance paid under section 2 of the Employment and Training Act 1973 note or section 2 of the Enterprise and New Towns (Scotland) Act 1990 note to the claimant for the purpose of assisting him in carrying on his business.
13Calculation of net profit of self-employed earners#
(1)For the purposes of regulations 3 (calculation of earnings) and 11 (calculation of earnings of self-employed earners), the earnings of a claimant to be taken into account shall be—
(a)in the case of a self-employed earner who is engaged in employment on his own account, the net profit derived from that employment;
(b)in the case of a self-employed earner whose employment is carried on in partnership or is that of a share fisherman his share of the net profit derived from that employment less—
(i)an amount in respect of income tax and of social security contributions payable under the Contributions and Benefits Act calculated in accordance with regulation 14 (deduction of tax and contributions for self-employed earners); and
(ii)one half of any premium paid in the period that is relevant under regulation 11 in respect of a retirement annuity contract or a personal pension scheme;
(i)is ordinarily employed in the fishing industry otherwise than under a contract of service, as a master or member of the crew of any fishing boat manned by more than one person, and is remunerated in respect of that employment in whole or in part by a share of profits or gross earnings of the fishing boat; or
(ii)has ordinarily been so employed, but who by reason of age or infirmity permanently ceases to be so employed and becomes ordinarily engaged in employment ashore in Great Britain, otherwise than under a contract of service, making or mending any gear appurtenant to a fishing boat or performing other services ancillary to or in connection with that boat and is remunerated in respect of that employment in whole or in part by a share of the profits or gross earnings of that boat and has not ceased to be ordinarily engaged in such employment.
(2)Except in a case to which paragraph (3) applies, there shall be disregarded or deducted as appropriate from a claimant’s net profit—
(a)any sum, where applicable, specified in Schedule 1; and
(b)any relevant child care charges to which Schedule 2 applies up to a maximum deduction in respect of any claimant of £60 per week.
(3)In the case of entitlement to carer’s allowance under section 70 of the Contributions and Benefits Act note there shall be disregarded or deducted as appropriate from a claimant’s net profit—
(a)any sum where applicable, specified in Schedule 1; and
(b)any care charges to which Schedule 3 applies up to a maximum deduction, in respect of such care charges incurred by any claimant, of 50% of his net profit less those sums, if any, specified in Schedule 1 which are disregarded.
(4)For the purposes of paragraph (1)(a), the net profit of the employment shall, except where paragraph (10) applies, be calculated by taking into account the earnings of the employment over the period determined under regulation 11 (calculation of earnings of self-employed earners) less—
(a)subject to paragraphs (6) to (8), any expenses wholly and exclusively defrayed in that period for the purposes of that employment;
(b)an amount in respect of—
(i)income tax; and
(ii)social security contributions payable under the Contributions and Benefits Act, calculated in accordance with regulation 14 (deduction of tax and contributions for self-employed earners); and
(c)one half of any premium paid in the period that is relevant under regulation 11 in respect of a retirement annuity contract or a personal pension scheme.
(5)For the purposes of paragraph (1)(b), the net profit of the employment shall be calculated by taking into account the earnings of the employment over the period determined under regulation 11 less, subject to paragraphs (6) to (8), any expenses wholly and exclusively defrayed in that period for the purposes of that employment.
(6)Subject to paragraph (7), no deduction shall be made under paragraph (4)(a) or (5) in respect of—
(a)any capital expenditure;
(b)the depreciation of any capital asset;
(c)any sum employed or intended to be employed in the setting up or expansion of the employment;
(d)any loss incurred before the beginning of the period determined under regulation 11 (calculation of earnings of self-employed earners);
(e)the repayment of capital on any loan taken out for the purposes of the employment;
(f)any expenses incurred in providing business entertainment.
(g)where the claimant provides accommodation to another person in the dwelling the claimant occupies as his home, any expenses defrayed by the claimant in providing the accommodation to that person (including any defrayed in providing board as well as lodging).
(7)A deduction shall be made under paragraph (4)(a) or (5) in respect of the repayment of capital on any loan used for—
(a)the replacement in the course of business of equipment or machinery; and
(b)the repair of an existing business asset except to the extent that any sum is payable under an insurance policy for its repair.
(8)The adjudicating authority The Secretary of State shall refuse to make a deductionA deduction shall not be made in respect of any expenses under paragraph (4)(a) or (5) where the adjudicating authority the Secretary of State is not satisfied that the expense has been defrayed or, having regard to the nature of the expense and its amount, that it has been reasonably incurred.
(9)For the avoidance of doubt—
(a)a deduction shall not be made under paragraph (4)(a) or (5) in respect of any sum unless it has been expended for the purposes of the business;
(b)a deduction shall be made thereunder in respect of—
(i)the excess of any VAT paid over VAT received in the period determined under regulation 11 (calculation of earnings of self-employed earners);
(ii)any income expended in the repair of an existing asset except to the extent that any sum is payable under an insurance policy for its repair;
(iii)any payment of interest on a loan taken out for the purposes of the employment.
(10)Where a claimant is engaged in employment as a child minder the net profit of the employment shall be one-third of the earnings of that employment, less—
(a)an amount in respect of—
(i)income tax; and
(ii)social security contributions payable under the Contributions and Benefits Act, calculated in accordance with regulation 14 (deduction of tax and contributions for self-employed earners); and
(b)one half of any premium paid in respect of a retirement annuity contract or a personal pension scheme.
(11)Notwithstanding regulation 11 (calculation of earnings of self-employed earners) and the foregoing paragraphs, an adjudicating authority the Secretary of State may assess any item of a claimant’s earnings or expenditure over a period other than that determined under regulation 11 as may, in the particular case, enable the weekly amount of that item of earnings or expenditure to be determined more accurately.
(12)For the avoidance of doubt where a claimant is engaged in employment as a self-employed earner and he is engaged in one or more other employments as a self-employed or employed earner any loss incurred in any one of his employments shall not be offset against his earnings in any other of his employments.
14Deduction of tax and contributions for self-employed earners#
(1)The amount to be deducted in respect of income tax under regulation 13(1)(b)(i), (4)(b)(i) or (10)(a)(i) (calculation of net profit of self-employed earners) shall be calculated on the basis of the amount of chargeable income and as if that income were assessable to income tax at the basic rate, or in the case of a Scottish taxpayer, the Scottish basic rate, of tax less only the personal reliefs to which the claimant is entitled under Chapters 2, 3 and 3A of Part 3 of the Income Tax Act 2007 as are appropriate to his circumstances; but, if the period determined under regulation 11 (calculation of earnings of self-employed earners) is less than a year, the earnings to which the basic rate, or the Scottish basic rate, of tax is to be applied and the amount of the personal reliefs deductible under this paragraph shall be calculated on a pro rata basis.
(2)The amount to be deducted in respect of social security contributions under regulation 13(1)(b)(i), (4)(b)(ii) or (10)(a)(ii) shall be the total of—
(b)the amount of Class 4 contributions (if any) which would be payable under section 15 of that Act (Class 4 contributions recoverable under the Income Tax Acts) at the percentage rate applicable at the date of the determination of the claim or of any subsequent review on so much of the chargeable income as exceeds the lower limit but does not exceed the upper limit of profits and gains applicable for the tax year in which that date falls; but if the assessment period is less than a year, those limits shall be reduced pro rata.
(a)except where sub-paragraph (b) applies, the earnings derived from the employment less any expenses deducted under paragraph (4)(a) or, as the case may be, (5) of regulation 13;
(b)in the case of employment as a child minder, one-third of the earnings of that employment.
15Transitional provision for the treatment of earnings#
In the Social Security Benefit (Dependency and Computation of Earnings) Amendment Regulations 1989 note for paragraph (4) of regulation 4 there shall be substituted the following paragraph—“4 The definition of “earnings" in regulation 2(1) of The Social Security Benefit (Computation of Earnings) Regulations 1996 shall apply as though the words “or personal" were omitted.”
16Transitional provision to suspend benefit and make interim payments#
(1)The registers of workers to whom craft certificates have been issued, kept by old committees under regulation 10 of the Agricultural Wages Committees (Wages Structure) Regulations 1971 and all other records kept by such committees, shall on the dissolution of those committees become the property of the Minister of Agriculture, Fisheries and Food, who may either—
(2)
(3)
(a)in article 2 the references to the county of Northumberland in the definition of “public holiday” shall be construed as references to the area comprised in the administrative county of Northumberland immediately before 1st April 1974;
(b)in paragraph 14(2) of Schedule I (benefits or advantages) references to a specified county shall be construed as references to the area comprised in the administrative county of that name immediately before 1st April 1974, and in paragraph 15 the word “county” shall be construed accordingly;
(i)terminated not later than the day on which she attained the age of 17; or
(ii)terminated after that day and included the date on which she first entered insurance or fell wholly before that date;
(4)
(5)
(a)in article 2 the references to the county of Northumberland in the definition of “public holiday” shall be construed as references to the area comprised in the administrative county of Northumberland immediately before 1st April 1974;
(b)in paragraph 14(2) of Schedule I (benefits or advantages) references to a specified county shall be construed as references to the area comprised in the administrative county of that name immediately before 1st April 1974, and in paragraph 15 the word “county” shall be construed accordingly;
(c)in paragraph 2(3)(b) of Part I of Schedule 3 (revocation of craft certificates) the words “by the Committee which issued it” shall be deleted.
In the Social Security Benefit (Dependency) Regulations 1977 note—
(a)in regulation 8(7)(a)(ii), for the words “the period of 7 days beginning with midnight between Sunday and Monday" there shall be substituted the words “ any period of 7 days corresponding to the week in respect of which the relevant social security benefit is due to be paid or ending on the day before the first day of the first such week following the date of claim ”;
(b)in paragraph 2C of Schedule 2, for the definition of “week" there shall be substituted the following definition—““week" means any period of 7 days corresponding to the week in respect of which the relevant social security benefit is due to be paid or ending on the day before the first day of the first such week following the date of claim.”
(1)The regulations specified in column (1) of Schedule 4 are hereby revoked to the extent mentioned in column (3) of that Schedule.
(2)In the case of a claimant who was entitled to benefit for a benefit week which started on a date prior to 25th November 1996, then in respect of each day of that benefit week the Social Security Benefit (Computation of Earnings) Regulations 1978 shall have effect in his case as if paragraph (1) had not been made.
(1)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 2 or 3 refers.
(2)Where the claimant occupies a dwelling as his 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 his family—
(a)where the aggregate of any payments made in respect of any one week in respect of the occupation of that dwelling by that person or a member of his family, or by that person and a member of his family, is less than £20, the whole of that amount; or
(b)where the aggregate of any such payments is £20 or more per week, £20.
(3)Where the claimant occupies a dwelling as his home and he 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 £20.00, 100% of such payments; or
(b)where the aggregate of any such payments exceeds £20.00, £20.00 and 50% of the excess over £20.00.
(4)Except in the case of a claimant who is absent from Great Britain and not disqualified for receiving any benefit, pension, allowance or supplement, by virtue of the Social Security Benefit (Persons Abroad) Regulations 1975 note—
(a)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;
(b)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.
(5)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.
(6)Any payment made by a local authority to the claimant with whom a person is accommodated by virtue of arrangements made under section 23(2)(a) of the Children Act 1989 note (provision of accommodation and maintenance for a child whom they are looking after), section 81 of the Social Services and Well-being (Wales) Act 2014, or section 21 of the Social Work (Scotland) Act 1968 note or by a voluntary organisation under section 59(1)(a) of the 1989 Act (provision of accommodation by voluntary organisations) or by a care authority under regulation 9 of the Boarding-out and Fostering of Children (Scotland) Regulations 1985 note (provision of accommodation and maintenance for children in care).
(7)Any payment made by a health authority an integrated care board, the National Health Service Commissioning Board, a local authority or a voluntary organisation to the claimant in respect of a person who is not normally a member of the claimant’s household but is temporarily in his care.
(8)In respect of regulation 16 of the Social Security (General Benefit) Regulations 1982 note any earnings not earned during the period of the award.
(9)Any bounty paid at intervals of at least one year and derived from employments as—
(a)proceedings under Chapter 2 of Part 5;
(a)a part-time fire-fighter employed by a fire and rescue authority under the Fire and Rescue Services Act 2004 or by the Scottish Fire and Rescue Service established under section 1A of the Fire (Scotland) Act 2005;
(aa)the individual whose suitability is being assessed, or
(aa)a part-time fire-fighter employed by a fire and rescue authority;
(ab) a part-time fire-fighter employed by the Scottish Fire and Rescue Service;
(b)an auxiliary coastguard in respect of coast rescue activities;
(c)a person engaged part-time in the manning or launching of a lifeboat;
(d)a member of any territorial or reserve force prescribed in Part I of Schedule 3 to the Social Security (Contributions) Regulations 1979 note.
(10)Any amount by way of refund of income tax deducted from profits or emoluments chargeable to income tax under Schedule D or E.
(11)In the case of employment as an employed earner, any advance of earnings or any loan made by the claimant’s employer.
(1)Any earnings, other than items to which sub-paragraph (2) applies, paid or due to be paid from the claimant’s employment as an employed earner which ended before the day in respect of which the claimant first satisfies the conditions for entitlement to the benefit, pension or allowance to which the claim relates.
(2)This sub-paragraph applies to—
(a)any payment by way of occupational or personal pension; and
(b)except in a case where the claimant’s employment terminated by reason of retirement at a time when he had attained pensionable age (within the meaning given by rules in paragraph 1 of Schedule 4 to the Pensions Act 1995)—
(i)any payment or remuneration of the nature described in regulation 9(1)(e) or (j), and
(ii)any award or sum of the nature described in regulation 9(1)(g) or (h) (including any payment made following the settlement of a complaint to an employment tribunal or of court proceedings).
(3)Sub-paragraph (1) is subject to the following provisions.
(4)Sub-paragraph (1) does not apply in relation to a claim for, or an award of, incapacity benefit (within the meaning given by paragraph 11 of Schedule 4 to the Welfare Reform Act 2007) or severe disablement allowance (also within the meaning given by that paragraph).
(5)Sub-paragraph (1) applies in relation to a claim for an increase in benefit under Part IV of the Contributions and Benefits Act (increases in respect of dependants) only in a case where—
(a)the spouse or partner or other adult in respect of whom that claim is made was in employment as an employed earner, but
(b)that employment ended before the day referred to in sub-paragraph (1).
(1)This Schedule applies where a claimant is incurring relevant child care charges and—
(a)is a lone parent;
(b)is a member of a couple both of whom are engaged in employment; or
(c)is a member of a couple where one member is engaged in employment and the other member is incapacitated.
(2)In this Schedule—
(3)The age of a child referred to in paragraph 2 shall be determined by reference to the age of the child at the date on which the benefit week begins.
(4)Subject to paragraphs 5 to 7, relevant child care charges shall be calculated in accordance with the formula—
(5)Subject to paragraph 6, where child care charges are being incurred in respect of a child who does not yet attend school, the relevant child care charges shall mean the average weekly charge paid for care provided in respect of that child in the most recent 4 complete weeks.
(6)Where in any case the charges in respect of child care are paid monthly, the average weekly charge for the purposes of paragraph 4 shall be established—
(a)where the charges are for a fixed monthly amount, by multiplying that amount by 12 and dividing the product by 52;
(b)where the charges are for variable monthly amounts, by aggregating the charges for the previous 12 months and dividing the total by 52.
(7)In a case where there is no information or insufficient information for establishing the average weekly charge paid for child care in accordance with paragraphs 4 to 6, the average weekly charge for care shall be estimated by reference to information provided by the child minder or person providing the care or, if such information is not available, by reference to information provided by the claimant.
(8)For the purposes of paragraph 1(c) the other member of a couple is incapacitated where—
(a)note...housing benefit is payable under Part VII of the Contributions and Benefits Act to the other member or his partner and the applicable amount of the person entitled to the benefit includes—
(i)a disability premium; or
(ii)a higher pensioner premium by virtue of the satisfaction of—
(bb)in the case of housing benefit, paragraph 11(2)(b) of Schedule 3 to the Housing Benefit Regulations 2006;
on account of the other member's incapacity or either regulation 18(1)(c) of the Council Tax Benefit Regulations 2006 (treatment of child care charges) or, as the case may be, regulation 28(1)(c) of the Housing Benefit Regulations 2006 (treatment of child care charges) applies in that person's case;
notenoteon account of the other member’s incapacity or either regulation 13A(1)(c) of the Council Tax Benefit (General) Regulations 1992 (treatment of child care charges) or, as the case may be, regulation 21A(1)(c) of the Housing Benefit (General) Regulations 1987 (treatment of child care charges) applies in that person’s case;
(b)there is payable in respect of him one or more of the following pensions , payments or allowances—
(i)long-term incapacity benefit under section 30A, 40 or 41 of the Contributions and Benefits Act note;
(ii)attendance allowance under section 64 of that Act;
(iii)severe disablement allowance under section 68 of that Act note;
(iv)disability living allowance under section 71 of that Act;
(v)an increase of disablement pension under section 104 of that Act;
(vi)a pension increase under a war pension scheme or an industrial injuries scheme which is analogous to an allowance or increase of disablement pension under head (ii), (iv) or (v) above;
(vii)personal independence payment under Part 4 of the Welfare Reform Act 2012;
(viii)armed forces independence payment under the Armed Forces and Reserve Forces (Compensation Scheme) Order 2011;
(c)a pension , payment or allowance to which head (ii), (iv), (v) , (vi) or (vii) of sub-paragraph (b) refers, was payable on account of his incapacity but has ceased to be payable note;
(i)in consequence of his becoming a patient (other than a person who is serving a sentence imposed by a court in a prison or youth custody institution) who is regarded as receiving free in-patient treatment within the meaning of the Social Security (Hospital In-Patients) Regulations 1975; or
(ii)in accordance with regulations made section 86(1) (hospital in-patients) of the Welfare Reform Act 2012
(d)sub-paragraph (b) or (c) would apply to him if the legislative provisions referred to in those sub-paragraphs were provisions under any corresponding enactment having effect in Northern Ireland; or
(e)he has an invalid carriage or other vehicle provided to him by the Secretary of State under section 5(2)(a) of, and Schedule 2 to, the National Health Service Act 1977 note or under section 46 of the National Health Service (Scotland) Act 1978 note or provided by the Department of Health and Social Services for Northern Ireland under article 30(1) of the Health and Personal Social Services (Northern Ireland) Order 1972 note.