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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: Discretionary payments (Northern Ireland)

TCTM04917 | Sums disregarded in the calculation of income: Discretionary payments (Northern Ireland)

From HM Revenue & Customs · Tax Credits Technical Manual

The Tax Credits (Definition and Calculation of Income) Regulations 2002, Reg.19, Table 6, Item 23

Any discretionary payment made pursuant to the Discretionary Support Regulations (Northern Ireland) 2016 is disregarded.

The Tax Credits (Definition and Calculation of Income) Regulations 2002, Reg.19, Table 6, Item 33

Any payment made under a scheme established by the Secretary of State in accordance with section 10 of the Northern Ireland (Executive Formation) Act 2019 is disregarded.

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