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HMRC internal manual

Tax Credits Technical Manual

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HM Revenue & Customs
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Sums disregarded in the calculation of income: Adoption Allowances

The Tax Credits (Definition and Calculation of Income) Regulations 2002, Reg.19, Table 6, Item 11.

Any payment made in respect of a child or young person who is a member of the claimant household:

  • which is exempt from income tax by virtue of sections 744 to 746 of ITTOIA.
  • by local authorities in pursuance of paragraph 15(1) of Schedule 1 to the Children Act 1989;
  • by local authorities by way of special guardianship support services pursuant to regulations under section 14F(1)(b) of the Children Act 1989 or
  • by an authority defined under Article 2 of the Children (Northern Ireland) Order 1995.