TCM0120180 | Eligibility - income (other than earnings): Income - students (Info)
From HM Revenue & Customs · Tax Credits Manual
Student income means
in England, Northern Ireland and Wales, a dependant’s grant payable to full-time students with a dependant adult
in Scotland, a dependant’s grant payable to full-time students with a dependant adult or child, although the following elements of that grant are disregarded
the additional allowance paid to students who if they have a dependant child are eligible for a childcare grant
and
the grant for books, travel and equipment for students with dependant children.
When calculating student income for England, Scotland, Wales and Northern Ireland disregard in full
student loans
all other grants, for example to meet the cost of tuition fees, childcare, school meals and so on
payments from Hardship Funds
access and opportunity bursaries
disabled student allowances
scholarship income exempt from income tax
interest on reimbursement of student loan repayments exempt from income tax
in Northern Ireland, also disregard low income bursaries for Further and Higher Education Students
in Scotland, also disregard income related bursaries
in Wales, also disregard income related grants.