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HMRC internal manual

Tax Credits Technical Manual

Sums disregarded in the calculation of income if certain conditions are satisfied

Training Allowances

The Tax Credits (Definition and Calculation of Income) Regulations 2002, Reg 19, Table 7, Item 2.

Any payment, which is not taxable as a profit of a trade, profession or vocation, by way of:

  • travelling expenses
  • a living away allowance
  • training grant, or 
  • childcare expenses reimbursed to the claimant in respect of his participation in:

    • a New Deal option
    • the Intensive Activity Period of the New Deal Pilots for 25 Plus
    • the Preparation for Employment Programme; or 
    • Steps to Work Programme or
    • Flexible New Deal or
    • Community Task Force or
    • child care expenses under the Steps to Work Programme