The Assembly Learning Grants (European Institutions) (Wales) Regulations 2008

PART 2 Calculation of contribution

Household income

2.—(1) The amount of a College of Europe student or a European University Institute student’s contribution depends on the household income.

(2) The household income is—

(a) in the case of a College of Europe student who is not an independent eligible student, the residual income of the eligible student aggregated with the residual income of the College of Europe student’s parents (subject to paragraph 4(9)) and—

(i) in the case of a new student who began the course before 1 September 2005, the residual income of the partner of the student’s parent (other than a person ordinarily living with the parent of an eligible student as if he or she were the parent’s civil partner) provided that the Welsh Ministers have selected that parent under paragraph 4(9); or

(ii) in the case of a new student who began the course on or after 1 September 2005, the residual income of the partner of the student’s parent (provided that the Welsh Ministers have selected that parent under paragraph 4(9));

(b) in the case of—

(i) an independent eligible student who has a partner: or

(ii) a European University Institute student who has a partner,

the residual income of the student aggregated with the residual income of that student’s partner (subject to sub-paragraph (5)); or

(c) in the case of—

(i) an independent eligible student who does not have a partner; or

(ii) a European University Institute student who does not have a partner,

the residual income of that student.

(3) In determining the household income under sub-paragraph (2), the sum of £1,100 is deducted—

(a) in the case of a College of Europe student—

(i) for each child wholly or mainly financially dependent on the student or his or her partner; or

(ii) for each child other than the College of Europe student wholly or mainly financially dependent on the College of Europe student’s parent or the student’s parent’s partner whose residual income is being taking into account; and

(b) in the case of a European University Institute student, for each child wholly or mainly financially dependent on the student or his or her partner.

(4) For the purpose of calculating the contribution payable in respect of a parent student, the residual income of the parent student’s partner is not to be aggregated under sub-paragraph (2)(b) in the case of a parent student whose child or whose partner’s child holds an award in respect of which the household income is calculated with reference to the residual income of the parent student or of the parent student’s partner or of both.

Calculation of the student’s residual income

3.—(1) For the purpose of determining the residual income of a student, there is to be deducted from his or her taxable income (unless already deducted in determining taxable income) the aggregate of any amounts falling within any of the following sub-paragraphs—

(a) any remuneration for work done during any academic year of the student’s course, provided that such remuneration does not include any sums paid in respect of any period for which he or she has leave of absence or is relieved of normal duties for the purpose of attending that course;

(b) the gross amount of any premium or other sum paid by the student in relation to a pension (not being a pension payable under a policy of life assurance) in respect of which relief is given under section 273, 619 or 639 of the Income and Corporation Taxes Act 1988(1) or under section 188 of the Finance Act 2004(2), or where the student’s income is computed for the purpose of the income tax legislation of another Member State, the gross amount of any such premium or sum in respect of which relief would be given if that legislation made provision equivalent to the Income Tax Acts.

(2) Where the student receives income in a currency other than sterling, the value of that income for the purpose of this paragraph is—

(a) if the student purchases sterling with the income, the amount of sterling the student so receives; or

(b) otherwise, the value of the sterling the income would purchase using the rate for the month in which it is received published by the Office for National Statistics(3).

Calculation of parent’s residual income

4.—(1) For the purposes of determining the taxable income of a student’s parent, any deductions which fall to be made or exemptions which are permitted—

(a) by way of personal reliefs provided for in Chapter 1 of Part VII of the Income and Corporation Taxes Act 1988, or where the income is computed for the purposes of the income tax legislation of another EEA State or Switzerland, the gross amount of any such premium in respect of which relief would be given if that legislation made provision equivalent to the Income Tax Acts;

(b) pursuant to any enactment or rule of law under which payments which would otherwise under United Kingdom law form part of a person’s income are not treated as such; or

(c) under sub-paragraph (2)

are not to be made or permitted.

(2) For the purpose of determining the residual income of a parent, there is to be deducted from the taxable income determined under sub-paragraph (1) the aggregate of any amounts falling within any of the following sub-paragraphs—

(a) the gross amount of any premium or other sum paid by the student in relation to a pension (not being a pension payable under a policy of life assurance) in respect of which relief is given under section 273, 619 or 639 of the Income and Corporation Taxes Act 1988 or under section 188 of the Finance Act 2004, or where the student’s income is computed for the purpose of the income tax legislation of another EEA State or Switzerland, the gross amount of any such premium or sum in respect of which relief would be given if that legislation made provision equivalent to the Income Tax Acts;

(b) in any case where income is computed in accordance with sub-paragraph (6) any sums equivalent to the deduction mentioned in paragraph (a), provided that any sums so deducted are not to exceed the deductions which would be made if the whole of the student’s parent’s income were in fact income for the purposes of the Income Tax Acts; and

(c) in the case of a parent student or a student’s parent who holds a statutory award, £1,075.

(3) Where the Welsh Ministers are satisfied that the income of the parent in the financial year beginning immediately before the relevant year (“current financial year”) is, as a result of some event beyond the parent’s control, likely to be not more than 85 per cent, of the sterling value of his or her income in the preceding financial year the Welsh Ministers may, for the purpose of enabling the student to attend the course without hardship, ascertain the household income for the current financial year.

(4) Where the Welsh Ministers are satisfied that the income of the parent in any financial year is, as a result of some event beyond the parent’s control, likely to be and to continue after that year to be not more than 85 per cent. of the sterling value of his or her income in the previous financial year the Welsh Ministers may, for the purpose of enabling the student to attend the course without hardship, ascertain the household income for the academic year of the student’s course in which that event occurred by taking as the residual income of the parent the average of his or her residual income for each of the financial years in which that academic year falls.

(5) Where the student’s parent satisfies the Welsh Ministers that his or her income is wholly or mainly derived from the profits of a business or profession carried on by him or her, then any reference in this Part of the Schedule to a preceding financial year is to be read as a reference to the earliest period of twelve months which ends after the start of the preceding financial year and in respect of which accounts are kept relating to that business or profession.

(6) Where a student’s parent is in receipt of any income which does not form part of that parent’s income for the purposes of the Income Tax Acts or the income tax legislation of another EEA State or Switzerland by reason only that—

(a) the parent is not resident, ordinarily resident or domiciled in the United Kingdom, or where his or her income is computed as for the purposes of the income tax legislation of another EEA State or Switzerland, not so resident, ordinarily resident or domiciled in that EEA State or Switzerland;

(b) the income does not arise in the United Kingdom, or where the parent’s income is computed for the purposes of the income tax legislation of another EEA State or Switzerland, does not arise in that EEA State or Switzerland; or

(c) the income arises from an office, service or employment, income from which is exempt from tax in pursuance of any legislation,

his or her taxable income for the purpose of this Schedule is to be computed as though the income under this sub-paragraph were part of his or her income for the purpose of the Income Tax Acts or the income tax legislation of another EEA State or Switzerland, as the case may be.

(7) Where the income of the student’s parent is computed as for the purposes of the income tax legislation of another EEA State or Switzerland, it is to be computed under the provisions of this Schedule in the currency of that EEA State or Switzerland and the income of the student’s parent for the purposes of this Schedule is the sterling value of that income determined in accordance with the rate for the month in which the last day of the financial year in question falls, as published by the Office for National Statistics.

(8) Where one of the student’s parents dies either before or during the relevant year and that parent’s income has been or would be taken into account for the purpose of determining the household income then,—

(a) where the parent dies before the relevant year, the household income is to be determined by reference to the income of the surviving parent; or

(b) where the parent dies during the relevant year, the household income is to be taken to be the aggregate of—

(i) the appropriate proportion of the household income determined by reference to the income of both parents, being the proportion in respect of that part of the relevant year during which both parents were alive; and

(ii) the appropriate proportion of the household income determined by reference to the income of the surviving parent, being the proportion in respect of that part of the relevant year remaining after the death of the other parent.

(9) Where the Welsh Ministers determine that the parents were separated for the duration of the relevant year, the household income is to be determined by reference to the income of whichever parent the Welsh Ministers consider most appropriate under the circumstances.

(10) Where the Welsh Ministers determine that the parents separated in the course of the relevant year, the household income is determined by reference to the aggregate of—

(a) the appropriate proportion of the household income determined in accordance with sub-paragraph (9), being the proportion in respect of that part of the relevant year for which the parents are separated; and

(b) the appropriate proportion of the household income determined otherwise in respect of the remainder of the relevant year.

Calculation of the student’s partner’s residual income

5.—(1) Subject to sub-paragraphs (2), (3) and (4) of this paragraph and with the exception of sub-paragraphs (8), (9) and (10) of paragraph 4, a student’s partner’s income is to be determined in accordance with paragraph 4, reference to the parent being construed as references to the student’s partner.

(2) Where the Welsh Ministers determine that the student and his or her partner were separated for the duration of the relevant year, the partner’s income is not taken into account in determining the household income.

(3) Where the Welsh Ministers determine that the student and his or her partner separated in the course of the relevant year, the partner’s income is determined by reference to his or her income under sub-paragraph (1) divided by fifty-two and multiplied by the number of complete weeks in the relevant year for which the Welsh Ministers determine that the student and his or her partner were not separated.

(4) Where a student has more than one partner in any one academic year, the provisions of this paragraph apply in relation to each.

Calculation of parent’s partner’s residual income

6.  The income of a new student’s parent’s partner whose income is part of the household income by virtue of paragraph 2(2)(a) is to be determined in accordance with paragraph 5, references to the student’s partner being construed as references to the new student’s parent’s partner, and references to the student being construed as references to the student’s parent.

Calculation of contribution

7.—(1) A student’s contribution is to be calculated in accordance with this regulation.

(2) In relation to a College of Europe student who is not an independent eligible student, a College of Europe student who is an independent eligible student who has a partner and a European University Institute student who has a partner, the contribution is—

(a) where the household income is £23,680 or more, £45 with the addition of £1 for every complete £9.50 by which the household income exceeds £23,680; and

(b) in any case where the household income is less than £23,680, nil.

(3) In relation to a College of Europe student who is an independent eligible student who does not have a partner and a European University Institute student who does not have a partner, the contribution is—

(a) where the household income is £11,025 or more, £45 with the addition of £1 for every complete £9.50 by which the household income exceeds £11,025; and

(b) where the household income is less than £11,025, nil.

(4) The amount of contribution is not to exceed £7,800 where the contribution is calculated under sub-paragraph (2) or (3).

(5) Where sub-paragraph (6) applies, the aggregate of the contributions calculated under sub-paragraph (2) or (3), is not to exceed—

(i) £7,800; or

(ii) the contribution which would be payable if only one student held an award.

(6) This sub-paragraph applies where the household income consists of the residual income of—

(a) two or more College of Europe students in respect of the same income under paragraph 4 or, where the relevant parent’s partner’s residual income is taken into account, under paragraphs 4 and 6; or

(b) an independent eligible student and his or her partner where both hold a statutory award.

Split contributions

8.—(1) Where a contribution is payable under paragraph 7 above and one or more of the conditions in sub-paragraph (2) is satisfied, the amount of contribution payable in respect of the College of Europe student is to be the amount that the Welsh Ministers consider just taking into account—

(a) the application of paragraph 7 to new College of Europe students and existing students respectively; and

(b) the particular circumstances of the College of Europe student.

(2) The conditions referred to in sub-paragraph (1) above are—

(a) more than one child of the College of Europe student’s parents holds a statutory award;

(b) the College of Europe student’s parent holds a statutory award;

(c) the College of Europe student’s parent’s partner holds a statutory award;

(d) the College of Europe student’s partner holds a statutory award.

(1)

1988 c. 1.

(2)

2004 c. 12.

(3)

“Financial Statistics” (ISSN 0015-203X).