Regulations 20(2), 22(2) and 27(3)
1. In the case of a claimant who has been engaged in remunerative work as an employed earner or, had the employment been in Great Britain, would have been so engaged—
(a)any earnings paid or due to be paid in respect of that employment which has been terminated—
(i)by way of retirement but only if on retirement he is entitled to a retirement pension under the Contributions and Benefits Act 1992, or would be so entitled if he satisfied the contribution condtions,
(ii)otherwise than by retirement except earnings to which regulation 19(1)(b) to (e) and (g) to (i) (earnings of employed earners) applies;
(b)any earnings paid or due to be paid in respect of that employment which has been interrupted except earnings to which regulation 19(1)(d) and (e) applies.
2. In the case of a claimant who has been engaged in part-time employment as an employed earner or, had the employment been in Great Britain, would have been so engaged before he made a claim for council tax benefit, any earnings paid or due to be paid in respect of that employment which has been terminated or interrupted before the claim is made except earnings to which regulation 19(1)(e) applies.
3.—(1) In a case to which this paragraph applies, £15; but notwithstanding regulation 11 (calculation of income and capital of members of a claimant’s family and of a polygamous marriage) if this paragraph applies to a claimant it shall not apply to his partner except where, and to the extent that, the earnings of the claimant which are to be disregarded under this paragraph are less than £15.
(2) This paragraph applies where the claimant’s applicable amount includes the amount by way of the disability premium or severe disability premium under Schedule 1 (applicable amounts).
(3) This paragraph applies where—
(a)the claimant is a member of a couple and his applicable amount would, but for the higher pensioner premium under Schedule 1 being applicable, include an amount by way of the disability premium under that Schedule; and
(b)he or his partner is under the age of 60 and at least one is engaged in employment.
(4) This paragraph applies where—
(a)the claimant’s applicable amount includes an amount by way of the higher pensioner premium under Schedule 1; and
(b)the claimant or, if he is a member of a couple, either he or his partner has attained the age of 60; and
(c)immediately before attaining that age he or, as the case may be, he or his partner was engaged in employment and the claimant was entitled by virtue of sub-paragraph (2) to a disregard of £15; and
(d)he or, if he is a member of a couple, he or his partner has continued in employment.
(5) This paragraph applies where—
(a)the claimant is a member of a couple and his applicable amount would include an amount by way of the disability premium under Schedule 1, but for—
(i)the pensioner premium for persons aged 75 and over under that Schedule being applicable; or
(ii)the higher pensioner premium under that Schedule being applicable; and
(b)he or his partner has attained the age of 75 but is under the age of 80 and the other is under the age of 60 and at least one member of the couple is engaged in employment.
(6) This paragraph applies where—
(a)the claimant is a member of a couple and he or his partner has attained the age of 75 but is under the age of 80 and the other has attained the age of 60; and
(b)immediately before the younger member attained that age either was engaged in employment and the claimant was entitled by virtue of sub-paragraph (5) to a disregard of £15; and
(c)either he or his partner has continued in employment.
(7) For the purposes of this paragraph, no account shall be taken of any period not exceeding eight consecutive weeks occurring on or after the date on which the claimant or, if he is a member of a couple, he or his partner attained the age of 60 during which either or both ceased to be engaged in employment or the claimant ceased to be entitled to any or all of the following benefits namely community charge benefit, council tax benefit or housing benefit.
4. If an amount by way of a lone parent premium under Schedule 1 (applicable amounts) is or, but for any pensioner premium, higher pensioner premium or disability premium being applicable to him, would be included in the calculation of the claimant’s applicable amount, £25.
5. In a case where paragraph 3 does not apply to the claimant and he is one of a couple and a member of that couple is in employment, £10; but, notwithstanding regulation 11 (calculation of income and capital of members of claimant’s family and of a polygamous marriage), if this paragraph applies to a claimant it shall not apply to his partner except where, and to the extent that, the earnings of the claimant which are to be disregarded under this paragraph are less than £10.
6.—(1) In a case to which neither paragraph 3 nor 4 applies to the claimant, £15 of earnings derived from one or more employments as—
(a)a part-time fireman in a fire brigade maintained in pursuance of the Fire Services Acts 1947 to 1959(1);
(b)an auxiliary coastguard in respect of coast rescue activities;
(c)a person engaged part-time in the manning or launching of a life boat;
(d)a member of any territorial or reserve force prescribed in Part I of Schedule 3 to the Social Security (Contributions) Regulations 1979(2);
but, notwithstanding regulation 11 (calculation of income and capital of members of claimant’s family and of a polygamous marriage), if this paragraph applies to a claimant it shall not apply to his partner except to the extent specified in sub-paragraph (2).
(2) If the claimant’s partner is engaged in employment—
(a)specified in sub-paragraph (1), so much of his earnings as would not in aggregate with the amount of the claimant’s earnings disregarded under this paragraph exceed £15;
(b)other than one specified in sub-paragraph (1), so much of his earnings from that employment up to £10 as would not in aggregate with the claimant’s earnings disregarded under this paragraph exceed £15.
7. Where the claimant is engaged in one or more employments specified in paragraph 6(1), but his earnings derived from such employments are less than £15 in any week and he is also engaged in any other employment so much of his earnings from that other employment, up to £5, if he is a single claimant, or up to £10 if he has a partner, as would not in aggregate with the amount of his earnings disregarded under paragraph 6 exceed £15.
8. In a case to which none of the paragraphs 3 to 7 applies, £5.
9. Any amount or the balance of any amount which would fall to be disregarded under paragraph 17, 18 or 28 of Schedule 4 had the claimant’s income which does not consist of earnings been sufficient to entitle him to the full disregard thereunder.
10. Where a claimant is on income support, his earnings.
11. Any earnings derived from employment which are payable in a country outside the United Kingdom for such period during which there is a prohibition against the transfer to the United Kingdom of those earnings.
12. Where a payment of earnings is made in a currency other than sterling, any banking charge or commission payable in converting that payment into sterling.
13. Any earnings of a child or young person except earnings to which paragraph 14 applies.
14. In the case of earnings of a young person who has ceased full-time education for the purposes of section 142 of the Contributions and Benefits Act 1992 (meaning of child) and who is engaged in remunerative work—
(a)if an amount by way of a disabled child premium under Schedule 1 is included in the calculation of his applicable amount, £15;
(b)in any other case, £5.
15. In this Schedule “part-time employment” means employment in which the person is engaged on average for less than 16 hours a week.