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Official guidance
Tax Credits Technical Manual

TCTM04900 · Sums disregarded in the calculation of income

  • TCTM04901 · New Deal 50 Plus
  • TCTM04902 · Certain Payments under employment legislation
  • TCTM04903 · Mandatory top-up under Voluntary Sector and Environmental Task Force Options of New Deal and under New Deal 25+etc
  • TCTM04904 · Certain Department for Work and Pensions (DWP) payments for training courses
  • TCTM04905 · Educational Maintenance Allowance
  • TCTM04906 · Training Premia, discretionary payments and subsistence allowances payable in respect of Employment Zone participation
  • TCTM04907 · Qualifying maintenance payments
  • TCTM04908 · Carer payments
  • TCTM04909 · Maintenance payments
  • TCTM04910 · Adoption Allowances
  • TCTM04911 · NHS travelling expenses
  • TCTM04912 · Assisted prison visits
  • TCTM04913 · Payments from a local authority in place of community care services
  • TCTM04914 · Payments or Vouchers paid to former asylum seekers
  • TCTM04915 · Provident benefits from trade unions
  • TCTM04916 · Supplementary payments made by the Scottish Government
  • TCTM04917 · Discretionary payments (Northern Ireland)
  • TCTM04918 · Payments under the Windrush Compensation Scheme
  • TCTM04919 · Payments made by the National Emergencies Trust
  • TCTM04920 · Payments in lieu of free schools meals.
  • TCTM04921 · Payments in connection with emergency volunteering leave
  • TCTM04922 · COVID-19 Payments under NHS Test and Trace Self-Isolation and Support Payment Schemes
  • TCTM04923 · COVID-19 Payments under the Covid Winter Grant Scheme
  • TCTM04924 · Covid-19 Support scheme working households receiving tax credits
  • TCTM04925 · Payments made under the scheme known as the Household Fund
  • TCTM04926 · Payments made under the scheme known as Homes for Ukraine
  • TCTM04927 · Victims of Overseas Terrorism Compensation Scheme
  • TCTM04928 · In connection with failings of the Horizon System
  • TCTM04929 · Any payment made by a Scottish local authority to parents, under section 20 of the Local Government in Scotland Act 2003
  • TCTM04930 · Any payment made by local housing association/authority to a person residing in social housing
  1. Sums disregarded in the calculation of income
  2. Sums disregarded in the calculation of income: Payments from a local authority in place of community care services

TCTM04913 | Sums disregarded in the calculation of income: Payments from a local authority in place of community care services

From HM Revenue & Customs · Tax Credits Technical Manual

The Tax Credits (Definition and Calculation of Income) Regulations 2002, Reg 19. Table 6, Item 14.

Any payment under the Community Care (Direct Payments) Act 1996, section 57 of the Health and Social Care Act 2001, Article 15A of the Health and Personal Social Services (Direct Payments) (Northern Ireland) Order 1996 or regulations made under section 57 of the Health and Social Care Act 2001 (direct payments), sections 50 to 53 of the Social Services and Well-being (Wales) Act 2014 or section 8 of the Carers and Direct Payments Act (Northern Ireland) 2002 or as a direct payment as defined in section 4(2) of the Social Care (Self-directed Support) (Scotland) Act 2013

Payments under the ‘Supporting People’ programme

The Tax Credits (Definition and Calculation of Income) Regulations 2002, Reg19, Table 6, item 14A

Disregard any payments made under the ‘Supporting People’ programme

  • in England and Wales, under section 93 of the Local Government Act 2000

  • in Scotland, under section 91 of the Housing (Scotland) Act 2001

  • in Northern Ireland, under Article 4 of the Housing Support Services (Northern Ireland) Order 2002

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