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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

Person in temporary care (Northern Ireland)

The Tax Credits (Definition and Calculation of Income) Regulations 2002, Reg.19, Table 8, Item 4.

Disregard any payment made in Northern Ireland to a claimant or his partner in respect of a person who is temporary in his care:

  • under Article 36(7) of the Health and Personal Social Services (Northern) Ireland Order 1972 by an authority, a voluntary organisation or the person concerned, or
  • by a training school within the meaning of section 137 of the Children and Young Persons Act (Northern Ireland) 1968

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