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HMRC internal manual

Tax Credits Technical Manual

Sums disregarded in the calculation of income: Certain Department for Work and Pensions (DWP) payments for training courses

The Tax Credits (Definition and Calculation of Income) Regulations 2002, Reg.19, Table 6, Item 4.

Any discretionary payment paid under section 2 of the Employment Act or in Northern Ireland section 1 (1) of the Employment and Training Act 1950 to meet, or help to meet special needs in the claimant’s participation in the Full Time Education and Training option of the New Deal specified in regulation 75 (1) (b) (ii) of the Jobseekers Allowance regulations 1996, or the equivalent provision in the JSA (Northern Ireland) Regulations.