an applicant; and

any partner of that applicant,

the applicant must be treated as possessing capital and income belonging to each such member; and

the income and capital of that member must be calculated in accordance with the following provisions of this Part in like manner as for the applicant.

the amount of any savings credit payable;

in respect of any dependent children of the applicant, child care charges taken into account under paragraph 24(1)(c) (calculation of income on a weekly basis);

any amount to be disregarded by virtue of paragraph 10(1) of Schedule 4 (sums disregarded from earnings);

the income and capital of any partner of the applicant who is treated as a member of the applicant’s household under regulation 8, to the extent that it is not taken into account in determining the net income of the person claiming state pension credit;

paragraph 12 (circumstances in which income of a non-dependant is to be treated as applicant’s), if the authority determines that that provision applies in the applicant’s case;

such further reduction (if any) as the authority thinks fit under section 13A(1)(c) of the 1992 Act106;

any amount to be disregarded by virtue of paragraph 6 of Schedule 4.

the Secretary of State notifies the authority that the applicant’s capital has been determined as being £16,000 or less;

subsequent to that determination the applicant’s capital rises to more than £16,000; and

the increase occurs whilst there is in force an assessed income period within the meaning of sections 6 and 9 of the State Pension Credit Act 2002107.

earnings;

working tax credit;

retirement pension income within the meaning of the State Pension Credit Act 2002;

income from annuity contracts (other than retirement pension income);

a war disablement pension or war widow’s or widower’s pension;

a foreign war disablement pension or war widow’s or widower’s pension;

a guaranteed income payment;

a payment made under article 29(1)(c) of the Armed Forces and Reserve Forces (Compensation Scheme) Order 2011108, in any case where article 31(2)(c) applies;

income from capital other than capital disregarded under Part 1 of Schedule 6 (capital disregards);

all foreign social security benefits which are similar to the social security benefits mentioned above;

a pension paid to victims of National Socialist persecution under any special provision made by the law of the Federal Republic of Germany, or any part of it, or of the Republic of Austria;

payments under a scheme made under the Pneumoconiosis etc (Workers’ Compensation) Act 1979113;

payments due from any person in respect of board and lodging accommodation provided by the applicant;

royalties or other sums paid as a consideration for the use of, or the right to use, any copyright, design, patent or trade mark;

any payment, other than a payment ordered by a court or made in settlement of a claim, made by or on behalf of a former employer of a person on account of the early retirement of that person on grounds of ill-health or disability;

any income in lieu of that specified in paragraphs (a) to (r);

any payment made at regular intervals under an equity release scheme;

PPF periodic payments within the meaning of section 17(1) of the State Pension Credit Act 2002120.

the Social Security (Overlapping Benefits) Regulations 1979121;

the Social Security (Hospital In-Patients) Regulations 1975122;

section 30DD or section 30E of the SSCBA123 (reductions in incapacity benefit in respect of pensions and councillor’s allowances);

section 3 of the Welfare Reform Act 2007124 (deductions from contributory employment and support allowance in respect of pensions and councillor’s allowances) and regulations made under it.

does not exceed a week, the whole of that payment must be included in the applicant’s weekly income;

the applicant’s regular pattern of work is such that he does not work the same hours every week; or

the amount of the applicant’s income fluctuates and has changed more than once.

if, in a case to which sub-paragraph (2)(a) applies, there is a recognised cycle of work, by reference to his average weekly income over the period of the complete cycle (including, where the cycle involves periods in which the applicant does no work, those periods but disregarding any other absences); or

royalties or other sums paid as a consideration for the use of, or the right to use, any copyright, design, patent or trade mark;

any payment which is made on an occasional basis.

an applicant’s earnings; and

any amount to which sub-paragraph (6) applies where an applicant is the first owner of the copyright, design, patent or trademark, or an original contributor to the book or work referred to in sub-paragraph (6)(b).

the capital specified in Part 1 is disregarded for the purpose of determining an applicant’s income; and

the capital specified in Part 2 is disregarded for the purpose of determining an applicant’s income under paragraph 37 (calculation of tariff income from capital).

any bonus or commission;

any payment in lieu of remuneration except any periodic sum paid to an applicant on account of the termination of his employment by reason of redundancy;

any payment in lieu of notice;

any holiday pay;

any payment by way of a retainer;

the amount of any payment by way of a non-cash voucher which has been taken into account in the computation of a person’s earnings in accordance with Part 5 of Schedule 3 to the Social Security (Contributions) Regulations 2001126;

statutory sick pay payable by the employer under the SSCBA;

statutory maternity pay payable by the employer under that Act;

ordinary statutory paternity pay payable under Part 12ZA of that Act;

additional statutory paternity pay payable under Part 12ZA of that Act;

statutory adoption pay payable under Part 12ZB of that Act;

subject to sub-paragraph (3), any payment in kind;

any payment in respect of expenses wholly, exclusively and necessarily incurred in the performance of the duties of the employment;

any occupational pension;

any lump sum payment made under the Iron and Steel Re-adaptation Benefits Scheme;

any payment of compensation made pursuant to an award by an employment tribunal established under the Employment Tribunals Act 1996127 in respect of unfair dismissal or unlawful discrimination;

any payment in respect of expenses arising out of the applicant’s participation in a service user group.

one-half of any sum paid by the applicant by way of a contribution towards an occupational pension scheme;

one-half of the amount calculated in accordance with sub-paragraph (4) in respect of any qualifying contribution payable by the applicant; and

where those earnings include a payment which is payable under any enactment having effect in Northern Ireland and which corresponds to statutory sick pay, statutory maternity pay, ordinary or additional statutory paternity pay or statutory adoption pay, any amount deducted from those earnings by way of any contributions which are payable under any enactment having effect in Northern Ireland and which correspond to primary Class 1 contributions under the SSCBA.

where the qualifying contribution is payable monthly, by multiplying the amount of the qualifying contribution by 12 and dividing the product by 365;

in any other case, by dividing the amount of the qualifying contribution by the number equal to the number of days in the period to which the qualifying contribution relates.

an amount in respect of income tax equivalent to an amount calculated by applying to those earnings the basic rate of tax applicable to the assessment period less only the personal relief to which the applicant is entitled under section 35, 36, or 37 of the Income Tax Act 2007128 as is appropriate to his circumstances but, if the assessment period is less than a year, the earnings to which the basic rate of tax is to be applied and the amount of the personal relief deductible under this sub-paragraph is to be calculated on a pro rata basis;

an amount equivalent to the amount of the primary Class 1 contributions that would be payable by him under the SSCBA in respect of those earnings if such contributions were payable; and

one-half of any sum which would be payable by the applicant by way of a contribution towards an occupational or personal pension scheme, if the earnings so estimated were actual earnings.

over a period of one year; or

where the applicant 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 (“computation period”) as may, in the particular case, enable the weekly amount of his earnings to be determined more accurately.

where an applicant occupies a dwelling as his home and he provides in that dwelling board and lodging accommodation for which payment is made, those payments;

any payment made by a voluntary organisation in accordance with section 59(1)(a) of the Children Act 1989132;

any sports award.

income from an occupational pension scheme which the applicant elected to defer.

a Category A or Category B retirement pension payable under sections 43 to 55 of the SSCBA;

a shared additional pension payable under section 55A of the SSCBA136;

graduated retirement benefit payable under sections 36 and 37 of the National Insurance Act 1965137.

in the case of a Category A or Category B pension, in the circumstances specified in section 55(3) of the SSCBA138;

in the case of a shared additional pension, in the circumstances specified in section 55C(3) of the SSCBA139; and

in the case of graduated retirement benefit, in the circumstances specified in section 36(4) and (4A) of the National Insurance Act 1965.

is entitled to money purchase benefits under an occupational pension scheme or a personal pension scheme;

fails to purchase an annuity with the funds available in that scheme; and

determine the income and capital of that applicant in accordance with paragraph 14(1) (calculation of applicant’s income in savings credit only cases) where the calculation or estimate of that income and capital is altered with effect from a date on or after 1st April in any year but not more than 14 days thereafter; and

treat that applicant as possessing such income and capital at the altered rate by reference to the date selected by the relevant authority to apply in its area, for the purposes of establishing the period referred to in sub-paragraph (13).

his rights to benefits under a registered pension scheme are extinguished and in consequence of this he receives a payment from that scheme, and

that payment is a trivial commutation lump sum within the meaning given by paragraph 7 of Schedule 29 to the Finance Act 2004143.

a bankruptcy order has been made in respect of the person in respect of whom the payment has been made or, in Scotland, the estate of that person is subject to sequestration or a judicial factor has been appointed on that person’s estate under section 41 of the Solicitors (Scotland) Act 1980144;

the payment is made to the trustee in bankruptcy or any other person acting on behalf of the creditors; and

the person referred to in paragraph (a) and his partner do not possess, or are not treated as possessing, any other income apart from that payment.

by estimating the amount which is likely to be his average weekly income in accordance with this Part;

by adding to that amount the weekly income calculated under paragraph 37 (calculation of tariff income from capital); and

deducting from the sum of paragraphs (a) and (b) any relevant child care charges to which paragraph 25 (treatment of child care charges) applies from any earnings which form part of the average weekly income or, in a case where the conditions in sub-paragraph (2) are met, from those earnings plus whichever credit specified in paragraph (b) of that sub-paragraph is appropriate, up to a maximum deduction in respect of the applicant’s family of whichever of the sums specified in sub-paragraph (3) applies in his case.

the applicant’s earnings which form part of his average weekly income are less than the lower of either his relevant child care charges or whichever of the deductions specified in paragraph (3) otherwise applies in his case; and

that applicant or, if he is a member of a couple either the applicant or his partner, is in receipt of either working tax credit or child tax credit.

where the applicant’s family includes only one child in respect of whom relevant child care charges are paid, £175.00 per week;

where the applicant’s family includes more than one child in respect of whom relevant child care charges are paid, £300 per week.

is a lone parent and is engaged in remunerative work;

is a member of a couple both of whom are engaged in remunerative work; or

is paid statutory sick pay;

is paid short-term incapacity benefit at the lower rate under sections 30A to 30E of the SSCBA;

is paid an employment and support allowance;

is paid income support on the grounds of incapacity for work under regulation 4ZA of, and paragraph 7 or 14 of Schedule 1B to, the Income Support (General) Regulations 1987; or

is credited with earnings on the grounds of incapacity for work or limited capability for work under regulation 8B of the Social Security (Credits) Regulations 1975.

the first day of the period in respect of which he was first paid statutory sick pay, short-term incapacity benefit, an employment and support allowance or income support on the grounds of incapacity for work; or

the first day of the period in respect of which earnings are credited,

in the case of any child of the applicant’s family who is not disabled, in respect of the period beginning on that child’s date of birth and ending on the day preceding the first Monday in September following that child’s fifteenth birthday; or

in the case of any child of the applicant’s family who is disabled, in respect of the period beginning on that person’s date of birth and ending on the day preceding the first Monday in September following that person’s sixteenth birthday.

in respect of the child’s compulsory education;

by an applicant to a partner or by a partner to an applicant in respect of any child for whom either or any of them is responsible in accordance with regulation 7 (circumstances in which a person is treated as responsible or not responsible for another); or

in respect of care provided by a relative of the child wholly or mainly in the child’s home.

by a child care provider approved in accordance with the Tax Credit (New Category of Child Care Provider) Regulations 1999145; or

by persons registered under Part 2 of the Children and Families (Wales) Measure 2010146; or

by a person who is excepted from registration under Part 2 of the Children and Families (Wales) Measure 2010 because the child care that person provides is in a school or establishment referred to in article 11, 12 or 14 of the Child Minding and Day Care Exceptions (Wales) Order 2010147; or

by a person prescribed in regulations made pursuant to section 12(4) of the Tax Credits Act 2002149; or

by a person who is registered under Chapter 2 or 3 of Part 3 of the Childcare Act 2006150; or

by any of the schools mentioned in section 34(2) of the Childcare Act 2006151 in circumstances where the requirement to register under Chapter 2 of Part 3 of that Act does not apply by virtue of section 34(2) of that Act; or

by any of the schools mentioned in section 53(2) of the Childcare Act 2006 in circumstances where the requirement to register under Chapter 3 of Part 3 of that Act does not apply by virtue of section 53(2) of that Act; or

by any of the establishments mentioned in section 18(5) of the Childcare Act 2006152 in circumstances where the care is not included in the meaning of “childcare” for the purposes of Part 1 and Part 3 of that Act by virtue of that subsection; or

by a foster parent or kinship carer under the Fostering Services (England) Regulations 2011153, the Fostering Services (Wales) Regulations 2003154 or the Looked After Children (Scotland) Regulations 2009155 in relation to a child other than one whom the foster parent is fostering or kinship carer is looking after; or

by a provider of personal care within the meaning of paragraph 1 of Schedule 1 to the Health and Social Care Act 2008 (Regulated Activities) Regulations 2010156 and being a regulated activity prescribed by those Regulations; or

by a person who is not a relative of the child wholly or mainly in the child’s home.

he is aged not less than 80;

the applicant’s applicable amount would include the support component or the work-related activity component on account of the other member having limited capability for work but for that other member being treated as not having limited capability for work by virtue of a determination made in accordance with the Employment and Support Allowance Regulations 2008158;

he is, or is treated as, incapable of work and has been so incapable, or has been so treated as incapable, of work in accordance with the provisions of, and regulations made under, Part 12A of the SSCBA159 (incapacity for work) for a continuous period of not less than 196 days; and for this purpose any two or more separate periods separated by a break of not more than 56 days must be treated as one continuous period;

he is, or is treated as having, limited capability for work and has had, or been treated as having, limited capability for work in accordance with the Employment and Support Allowance Regulations 2008 for a continuous period of not less than 196 days and for this purpose any two or more separate periods separated by a break of not more than 84 days must be treated as one continuous period;

a pension or allowance to which sub-paragraph (vii) or (viii) of paragraph (f) above refers was payable on account of his incapacity but has ceased to be payable in consequence of his becoming a patient, which in this paragraph means a person (other than a person who is serving a sentence of imprisonment or detention in a youth custody institution) who is regarded as receiving free in-patient treatment within the meaning of regulation 2(4) and (5) of the Social Security (Hospital In-Patients) Regulations 2005162;

the daily living component of personal independence payment would be payable to that person but for a suspension of benefit in accordance with regulations under section 86 of the Welfare Reform Act 2012 (hospital in-patients);

an AFIP would be payable to that person but for a suspension of payment in accordance with any terms of the armed and reserve forces compensation scheme which allow for a suspension because a person is undergoing medical treatment in a hospital or similar institution.

paragraph (f), (g), (h) or (i) would apply to him if the legislative provisions referred to in those paragraphs were provisions under any corresponding enactment having effect in Northern Ireland; or

he has an invalid carriage or other vehicle provided to him by the Secretary of State or a clinical commissioning group under paragraph 9 of Schedule 1 to the National Health Service Act 2006163 or under section 46 of the National Health Service (Scotland) Act 1978164 or provided by the Department of Health, Social Services and Public Safety in Northern Ireland under Article 30(1) of the Health and Personal Social Services (Northern Ireland) Order 1972165.

to whom the daily living component of personal independence payment is payable or would be payable but for a suspension of benefit in accordance with regulations under section 86 of the Welfare Reform Act 2012 (hospital in-patients);

who is registered as blind in a register compiled under section 29 of the National Assistance Act 1948 (welfare services) or, in Scotland, has been certified as blind and in consequence he is registered as blind in a register maintained by or on behalf of a council constituted under section 2 of the Local Government (Scotland) Act 1994166; or

who ceased to be registered as blind in such a register within the period beginning 28 weeks before the first Monday in September following that person’s fifteenth birthday and ending on the day preceding that person’s sixteenth birthday.

in the week before the period of maternity leave, paternity leave or adoption leave began he was in remunerative work;

the applicant is incurring relevant child care charges within the meaning of sub-paragraph (5); and

he is entitled to either statutory maternity pay under section 164 of the SSCBA167, ordinary statutory paternity pay by virtue of section 171ZA or 171ZB of that Act, additional statutory paternity pay by virtue of section 171ZEA or 171ZEB of that Act, statutory adoption pay by virtue of section 171ZL of that Act, maternity allowance under section 35 of that Act or qualifying support.

the date that leave ends;

if no child care element of working tax credit is in payment on the date that entitlement to maternity allowance, qualifying support, statutory maternity pay, ordinary or additional statutory paternity pay or statutory adoption pay ends, the date that entitlement ends; or

if a child care element of working tax credit is in payment on the date that entitlement to maternity allowance or qualifying support, statutory maternity pay, ordinary or additional statutory paternity pay or statutory adoption pay ends, the date that entitlement to that award of the child care element of the working tax credit ends,

“qualifying support” means income support to which that person is entitled by virtue of paragraph 14B of Schedule 1B to the Income Support (General) Regulations 1987168; and

“child care element” of working tax credit means the element of working tax credit prescribed under section 12 of the Tax Credits Act 2002 (child care element).

a daily instalment, the period is 1 day, being the day in respect of which the instalment is paid;

a weekly instalment, the period is 7 days, ending on the day on which the instalment is due to be paid;

a two weekly instalment, the period is 14 days, commencing 6 days before the day on which the instalment is due to be paid;

a four weekly instalment, the period is 28 days, ending on the day on which the instalment is due to be paid.

in the case of a self-employed earner who is engaged in employment on his own account, the net profit derived from that employment;

subject to sub-paragraphs (4) to (7), any expenses wholly and exclusively incurred in that period for the purposes of that employment;

one-half of the amount calculated in accordance with sub-paragraph (10) in respect of any qualifying premium.

any capital expenditure;

the depreciation of any capital asset;

any sum employed or intended to be employed in the setting up or expansion of the employment;

any loss incurred before the beginning of the assessment period;

the repayment of capital on any loan taken out for the purposes of the employment; and

any expenses incurred in providing business entertainment.

the replacement in the course of business of equipment or machinery; or

the repair of an existing business asset except to the extent that any sum is payable under an insurance policy for its repair.

a deduction must not be made under sub-paragraph (2)(a) or (3) in respect of any sum unless it has been expended for the purposes of the business;

one-half of the amount calculated in accordance with sub-paragraph (10) in respect of any qualifying premium.

where the qualifying premium is payable monthly, by multiplying the amount of the qualifying premium by 12 and dividing the product by 365;

in any other case, by dividing the amount of the qualifying premium by the number equal to the number of days in the period to which the qualifying premium relates.

on the basis of the amount of chargeable income; and

as if that income were assessable to income tax at the basic rate of tax applicable to the assessment period less only the personal relief to which the applicant is entitled under section 35, 36 or 37 of the Income Tax Act 2007175 (personal allowances) as is appropriate to his circumstances.

the amount of Class 2 contributions payable under section 11(1) or, as the case may be, 11(3) of the SSCBA176 at the rate applicable to the assessment period except where the applicant’s chargeable income is less than the amount specified in section 11(4) of that Act (small earnings exception) for the tax year applicable to the assessment period; but if the assessment period is less than a year, the amount specified for that tax year must be reduced pro rata; and

the amount of Class 4 contributions (if any) which would be payable under section 15 of the SSCBA (Class 4 contributions recoverable under the Income Tax Acts) at the percentage rate applicable to the assessment period 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 applicable to the assessment period; but if the assessment period is less than a year, those limits must be reduced pro rata.

except where paragraph (b) applies, the earnings derived from the employment less any expenses deducted under sub-paragraph (3)(a) or, as the case may be, (3) of paragraph 29;

in the case of employment as a child minder, one-third of the earnings of that employment.

child tax credit;

working tax credit;

state pension credit,

reducing or paying a debt owed by the applicant; or

purchasing goods or services if the expenditure was reasonable in the circumstances of the applicant’s case,

the value of his holding in that company must, notwithstanding paragraph 31 (calculation of capital) be disregarded; and

he must, subject to sub-paragraph (4), be treated as possessing an amount of capital equal to the value or, as the case may be, his share of the value of the capital of that company and the foregoing provisions of this Chapter apply for the purposes of calculating that amount as if it were actual capital which he does possess.

he is in receipt of a reduction under an authority’s scheme; and

but for paragraph 34(1), he would have received a greater reduction under that scheme in that week.

an amount equal to the additional amount of the reduction in council tax to which sub-paragraph (2)(b) refers;

where the applicant has also claimed state pension credit, the amount of any state pension credit or any additional amount of state pension credit to which he would have been entitled in respect of the reduction week to which sub-paragraph (2) refers but for the application of regulation 21(1) of the State Pension Credit Regulations 2002177 (notional capital);

where the applicant has also claimed housing benefit, the amount of any housing benefit or any additional amount of housing benefit to which he would have been entitled in respect of the whole or part of that reduction week to which sub-paragraph (2) refers but for the application of regulation 47(1) of the Housing Benefit (Persons who have attained the qualifying age for state pension credit) Regulations 2006178 (notional capital);

where the applicant has also claimed a jobseeker’s allowance, the amount of an income-based jobseeker’s allowance to which he would have been entitled in respect of the reduction week to which sub-paragraph (2) refers but for the application of regulation 113 of the Jobseeker’s Allowance Regulations 1996179 (notional capital); and

where the applicant has also claimed an employment and support allowance, the amount of an income-related employment and support allowance to which he would have been entitled in respect of the reduction week to which sub-paragraph (2) refers but for the application of regulation 115 of the Employment and Support Allowance Regulations 2008180 (notional capital).

the amount of the reduction in council tax to which the applicant would have been entitled in the relevant week but for paragraph 34(1);

if the applicant would, but for regulation 21 of the State Pension Credit Regulations 2002, have been entitled to state pension credit in respect of the benefit week, within the meaning of regulation 1(2) of those Regulations (interpretation), which includes the last day of the relevant week, the amount to which he would have been entitled;

if the applicant would, but for regulation 113 of the Jobseeker’s Allowance Regulations 1996, have been entitled to an income-based jobseeker’s allowance in respect of the benefit week, within the meaning of regulation 1(3) of those Regulations (interpretation), which includes the last day of the relevant week, the amount to which he would have been entitled; and

if the applicant would, but for regulation 115 of the Employment and Support Allowance Regulations 2008, have been entitled to an income-related employment and support allowance in respect of the benefit week, within the meaning of regulation 2(1) of those Regulations (interpretation), which includes the last day of the relevant week, the amount to which he would have been entitled.

dividing the relevant amount by the number equal to the number of days in that part-week, and

multiplying the result of that calculation by 7.

paragraphs (a) to (e) of sub-paragraph (5) apply as if for the words “relevant week” there were substituted the words “relevant subsequent week”; and

subject to sub-paragraph (9), the amount as re-determined has effect from the first week following the relevant subsequent week in question.

the applicant would have been entitled to a reduction under the authority’s scheme but for paragraph 34(1).