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HMRC internal manual

Tax Credits Technical Manual

Sums partly disregarded in the calculation of income

Person in temporary care

The Tax Credits (Definition and Calculation of Income) Regulations 2002,Reg.19, Table 8, Item 3.

Disregard any payment made to the claimant or his partner in respect of a person who is temporarily in his care, by:


  • a health authority
  • a local authority
  • a voluntary organisation
  • that person under section 26(3A) of the National Assistant Act 1948
  • a primary care trust established under section 16A of the NHS Act 1977.

But only if any profits arising from the payment are treated as nil by section 791 to 794 of ITTOIA (full rent-a-room relief or excluded from profits by section 795 to 798 of ITTOIA (alternative calculation of profits if amount exceeds limit)

b) that person where the payment is for the provision of accommodation in respect of the meeting of that person’s needs under section 18 or 19 of the Care Act 2014 (duty and power to meet needs for care and support), or section 35 or 36 of the Social Services and Well-being (Wales) Act 2014 (duty and power to meet care and support needs of an adult);

c) a clinical commissioning group established under section 14D of the National Health Service Act 2006;

d) the National Health Service Commissioning Board.