Schedule 2
6. At the end of Schedule 2 (sums to be disregarded in the determination of earnings) add—
“18.—(1) In a case where the relevant person is a person who satisfies the conditions set out in either sub-paragraph (2) or (3), and his net earnings equal or exceed the total of the amounts set out in sub-paragraph (4), the amount of his earnings that falls to be disregarded under paragraphs 3 to 10 of this Schedule shall be increased by an amount equal to either—
(a)the tax credit referred to in regulation 46(1)(aa) of the Family Credit Regulations if he satisfies the conditions of sub-paragraph (2); or
(b)the tax credit referred to in regulation 51(1)(bb) of the Disability Working Allowance Regulations if he satisfies the conditions of sub-paragraph (3),
and in a case where the relevant person satisfies the conditions of both sub-paragraphs (2) and (3), his disregarded earnings shall be increased by the higher of the two amounts, or if they are the same, by that amount.
(2) The conditions of this sub-paragraph are that—
(a)the relevant person or, if he is a member of a couple, either the relevant person or his partner, is a person to whom regulation 46(1)(aa) of the Family Credit Regulations applies; or
(b)(i)the relevant person is or, if he is a member of a couple, one member of that couple is or both members are, engaged in remunerative work for on average not less than 30 hours per week; and
(ii)the relevant person’s applicable amount includes a family premium under paragraph 3 of Schedule 1 to these Regulations.
(3) The conditions of this sub-paragraph are that—
(a)the relevant person or, if he is a member of a couple, the relevant person or his partner, is a person to whom regulation 51(1)(bb) of the Disability Working Allowance Regulations applies; or
(b)(i)the relevant person or, if he is a member of a couple, one member of that couple is or both members are, engaged in remunerative work for on average not less than 30 hours per week; and
(ii)the relevant person’s applicable amount includes a higher pensioner premium or a disability premium under paragraph 10 or 11 of Schedule 1 respectively; and
(iii)where he is a member of a couple, at least one member of that couple satisfies the qualifying conditions for the higher pensioner premium or the disability premium referred to in sub-head (ii) above and is engaged in remunerative work for on average not less than 16 hours per week.
(4) The following are the amounts referred to in sub-paragraph (1)—
(a)the amount calculated as disregardable from the relevant person’s earnings under paragraphs 3 to 10 of this Schedule;
(b)the amount of child care charges calculated as deductible under regulation 17(1); and
(c)(i)in the case of a relevant person who satisfies the conditions of sub-paragraph (2), the amount of the tax credit referred to in regulation 46(1)(aa) of the Family Credit Regulations; or
(ii)in the case of a relevant person who satisfies the conditions of sub-paragraph (3), the amount of the tax credit referred to in regulation 51(1)(bb) of the Disability Working Allowance Regulations;
and in a case where the relevant person satisfies the conditions of both sub-paragraphs (2) and (3) the higher of the two amounts or, if they are the same, that amount.
(5) In this paragraph—
“the Family Credit Regulations” means the Family Credit (General) Regulations (Northern Ireland) 1987(1); and
“the Disability Working Allowance Regulations” means the Disability Working Allowance (General) Regulations (Northern Ireland 1992(2).”.
S.R. 1987 No. 463; regulation 46(1)(aa) was inserted by regulation 3(3) of S.R. 1995 No. 223 and amended by regulation 26(1) of, and paragraph (1) of Schedule 1 to, S.I. 1999/2488
S.R. 1992 No. 78; regulation 51(1)(bb) was inserted by regulation 4(3) of S.R. 1995 No. 223 and amended by regulation 26(2) of, and paragraph (2) of Schedule 2 to, S.I. 1999/2488