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HMRC internal manual

Tax Credits Technical Manual

HM Revenue & Customs
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Sums disregarded in the calculation of income: Certain Payments under employment legislation

The Tax Credits (Definition and Calculation of Income) Regulations 2002, Reg.19, Table 6, Item 2.

Any payment made:

  • under section 15 of the Disabled Person’s Employment Act 1944 or section 15 of the Disabled Persons (Employment) Act (Northern Ireland)1945; or  
  • in accordance with arrangements made under section 2 of the Employment Act, or section1 of the Employment and Training Act (Northern Ireland) 1950 to assist disabled people to obtain or retain employment despite their disability.