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HMRC internal manual

Tax Credits Technical Manual

Sums disregarded in the calculation of income: Educational Maintenance Allowance

The Tax Credits (Definition and Calculation of Income) Regulations 2002, Reg.19, Table 6, Item 5.

  • Any Educational Maintenance Allowance (EMA) under section 518 of the education act 1996 or 
  • in Scotland, under section 518 of the education (Scotland) act 1980 or
  • section 12(2)(c) of the further and higher education (Scotland) act 1992
  • In NI regulations made Article 50, 51 or 55(1) of the education to library (Northern Ireland) order 1986

to a young person staying on at school or college beyond the date when they could leave education. The EMA is for the maintenance of the young person and only made to prevent or relieve financial hardship.