TCTM04922 | Sums disregarded in the calculation of income: COVID-19 Payments under NHS Test and Trace Self-Isolation and Support Payment Schemes

The Tax Credits (Definition and Calculation of Income) Regulations 2002, Reg.19, Table 6, Item 37

Any payment made under the scheme known as the NHS Test and Trace Self-Isolation Payment Scheme established on 1st September 2020 or the scheme known as the Test and Trace Support Payment Scheme established on 28th September 2020.

The payments being made in respect of England or any other scheme established in any part of the UK, for the purposes of providing financial support to people who are required to self-isolate due to the coronavirus and cannot work from home.