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HMRC internal manual

Tax Credits Technical Manual

HM Revenue & Customs
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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