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HMRC internal manual

Tax Credits Technical Manual

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HM Revenue & Customs
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Sums partly disregarded in the calculation of income

Sports awards

The Tax Credits (Definition and Calculation of Income) Regulations 2002, Reg.19, Table 8, Item 7.

Disregard any payment of a sports award except to the extent that the award is made for ordinary living expenses (e.g. food, ordinary footwear or clothing, or housing costs or council tax for which any member of the household is liable).

Ordinary living expenses excludes:

  • the cost of vitamins, minerals or other dietary supplements intended to enhance the performance of the claimant in the sport for which the award was made; or
  • accommodation costs incurred as a consequence of living away from home whilst training for, or competing in the sport for which the award was made.