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26.—(1) Where the applicant occupies a dwelling as the applicant’s home and the applicant provides in that dwelling board and lodging accommodation, an amount in respect of each person for which the accommodation is provided for the whole or any part of a week equal to—
(a)where the aggregate of any payments made in respect of any one week in respect of the accommodation provided to such a person does not exceed £20, 100 per cent of the aggregate of the payments; and
(b)where the aggregate of any payments exceeds £20, £20 and 50 per cent of the excess of the aggregate payment over £20.
(2) In this paragraph “board and lodging accommodation” means accommodation provided to a person or, if the person is a member of a family, to the person or any other member of the person’s family, for a charge which is inclusive of the provision of that accommodation and at least some cooked or prepared meals which are cooked or prepared (by a person other than the person to whom the accommodation is provided or a member of the family of the person to whom the accommodation is provided) and are consumed in that accommodation or associated premises.
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