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HMRC internal manual

Tax Credits Technical Manual

Sums disregarded in the calculation of income: Training Premia, discretionary payments and subsistence allowances payable in respect of Employment Zone participation

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

Any payment made by an employment zone contractor paid to the claimant for their participation in the employment zone programme by way of:

  • a training premium
  • a discretionary payment, being a fee, grant, loan or otherwise; or
  • any arrears of subsistence allowance paid as a lump sum.