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Contents

Official guidance
Tax Credits Manual

TCM0120000 · Eligibility - income (other than earnings)

  • TCM0120020 · Income - other than earnings (Introduction)
  • TCM0120040 · Income - benefits (Info)
  • TCM0120060 · Income - foreign (Info)
  • TCM0120080 · Income - investments (Info)
  • TCM0120100 · Income - miscellaneous (Info)
  • TCM0120120 · Income - notional (Info)
  • TCM0120140 · Income - pensions (Info)
  • TCM0120160 · Income - property (Info)
  • TCM0120180 · Income - students (Info)
  1. Eligibility - income (other than earnings): contents
  2. Eligibility - income (other than earnings): Income - students (Info)

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.

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