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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: Any payment made by local housing association/authority to a person residing in social housing

TCTM04930 | Sums disregarded in the calculation of income: Any payment made by local housing association/authority to a person residing in social housing

From HM Revenue & Customs · Tax Credits Technical Manual

The Tax Credits (Definition and Calculation of Income) Regulations 2002. Reg 19, Table 6, Item 47

Any payment made by a local housing association or local authority in England from funding granted by the Department for Work and Pensions under section 2 of the Employment Act to a person residing in social housing, as an incentive to enter employment.

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