Introductory Text
PART I GENERAL
1.Citation and commencement
2.Interpretation
PART II ASSESSMENT OF CONTRIBUTIONS – OWNER AND TENANT OCCUPIERS
CHAPTER I: GENERAL
3.Applications to which Part II applies
CHAPTER II: ASSESSMENT OF APPLICANT'S CONTRIBUTIONS
4.Assessment of applicant’s contributions
CHAPTER III: INCOME – GENERAL
5.Determination of income of relevant person
6.Determination of income over the assessment period
7.Determination of income where not reasonably possible to assess over assessment period
8.Determination where a relevant person declines to provide income details
9.Cases where income is disregarded
CHAPTER IV: EMPLOYED EARNERS
10.Earnings of employed earners
11.Determination of net earnings of employed earners
CHAPTER V: SELF-EMPLOYED EARNERS
12.Earnings of self employed earners
13.Determination of net profit of self-employed earners
14.Deduction of tax and contributions for self-employed earners
CHAPTER VI: OTHER INCOME
15.Determination of income other than earnings
16.Sums to be disregarded in the determination of other income
17.Notional income and joint income and capital
18.Determination of income from capital and investments
19.Determination of income from pensions
20.Determination of housing benefit as income
21.Determination of certain capital payments and receipts as income
22.Determination of income from rent
23.Determination of other payments as income
CHAPTER VII: ALLOWABLE DEDUCTIONS
24.Determination of allowable deductions
25.Allowable deductions for mortgage or rent
26.Allowable deductions for dependent persons and disabled people
27.Circumstances where a person is to be treated as responsible for another person
PART III ASSESSMENT OF CONTRIBUTIONS – NON-OCCUPIERS AND OTHER PREMISES
28.Interpretation
29.Applications to which Part III applies
30.Determination of added value
31.Circumstances where added value deemed to be nil
32.Calculation of applicant’s contribution
33.Reduction of applicant’s contribution
34.Applicant’s contribution not to be less than added value
PART IV ASSESSMENT OF CONTRIBUTION– OTHERS
35.Assessment of contributions where application falls outwith Part II and Part III
PART V APPLICATION
36.Application of Regulations
Signature
SCHEDULES
1
Assessment of applicant’s contributions
2
Sums to be disregarded in the determination of income other than earnings
Explanatory Note