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HMRC internal manual

Tax Credits Technical Manual

Sums partly disregarded in the calculation of income

Discretionary payments under the Employment Act

The Tax Credits (Definition and Calculation of Income) Regulations 2002,Reg.19, Table 8, Item 1

Any discretionary payment made under section 2 of the Employment Act (or its Northern Ireland equivalent) to meet or help to meet the claimant’s special needs to undertake a qualifying course within the meaning of regulation 17A(7) of the Jobseekers Allowance Regs. 1996.

Note: Travelling expenses incurred as a result of the claimants attendance on the course should not be disregarded under this section if the same expenses have already been disregarded under regulation 8 (Student income) of these regulations