42.—(1) Paragraphs (2) and (3) apply only if the person concerned is a householder.
(2) In calculating the disposable income of the person concerned—
(a)the net rent payable by them in respect of their main or only dwelling, or such part of it as is reasonable in the circumstances, shall be deducted; and
(b)where the person concerned resides in more than one dwelling, the assessing authority shall decide which is the main dwelling.
(3) In calculating the amount of net rent payable, there shall be deducted—
(a)any housing benefit paid under the Social Security Contributions and Benefits (Northern Ireland) Act 1992;
(b)any rates rebate paid under section 126 of the Social Security Administration (Northern Ireland) Act 1992 M1;
(c)any proceeds of sub-letting any part of the premises; and
(d)an amount reasonably attributable to any person other than the person concerned, their partner or any dependant who is accommodated in the premises otherwise than as a sub-tenant.
(4) If the person concerned is not a householder, a reasonable amount in respect of the cost of their living accommodation shall be deducted.
(5) For the purposes of paragraph (4), if the person concerned cannot or does not differentiate between the cost of their living accommodation and the cost of their keep, the assessing authority shall make a deduction of fifty per cent of the cost of their living accommodation or such other percentage as the assessing authority considers reasonable in the circumstances.
(6) In this regulation—
“keep” means the provision of food, heat, electricity and other daily essentials;
“net rent” means—
any annual rent payable;
any annual instalment (whether of interest or capital) in respect of a debt secured by a mortgage or charge on the property;
a sum in respect of any rates payable; and
a reasonable allowance towards any necessary expenditure on repairs and insurance.