(This note is not part of the Regulations)
These Regulations amend the Income Support (General) Regulations 1987 (S.I. 1987/1967), the Jobseeker’s Allowance Regulations 1996 (S.I. 1996/207), the Housing Benefit (General) Regulations 1987 (S.I. 1987/1971) and the Council Tax Benefit (General) Regulations 1992 (S.I. 1992/1814).
In particular, regulation 2 amends the definition of “self-employment route" to provide that income paid to people who are receiving assistance in pursuing self-employed earner’s employment whilst participating in an employment zone programme and which derives directly from the receipt of such assistance shall, for the purposes of jobseeker’s allowance and income support, be subject to special rules as to its calculation and the date it is taken into account and treated as paid.
They also provide—
that persons receiving assistance in pursuing self-employed earner’s employment whilst participating in an employment zone programme shall not be treated as engaged in remunerative work for the purposes of a claim for a jobseeker’s allowance (regulation 3);
that, in council tax benefit and housing benefit, such income shall be treated as capital (regulation 4(1) and (2)(a)(i) and (b)(i));
that payments in respect of expenses incurred in receiving such assistance and amounts used or intended to be used to maintain repayments on loans taken out to help establish or carry on the activity to be assisted shall be disregarded as income (regulation 4(1) and (2)(a)(ii), (b)(ii), (c)(i) and (d)(i));
that business assets of persons receiving such assistance shall, in certain circumstances, be disregarded as capital and capital intended for purchasing business assets for use whilst receiving such assistance shall be disregarded (regulation 4(1) and (2)(a)(iii), (b)(iii), (c)(ii) and (d)(ii)).
Regulation 2 inserts a relevant definition and regulation 5 makes consequential amendments.
These Regulations do not impose any charge on business.