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HMRC internal manual

Tax Credits Manual

From
HM Revenue & Customs
Updated
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Eligibility - income (other than earnings): Income - students (Info)

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.