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HMRC internal manual

Tax Credits Technical Manual

HM Revenue & Customs
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Sums disregarded in the calculation of income: Payments from a local authority in place of community care services

The Tax Credits (Definition and Calculation of Income) Regulations 2002, Reg 19. Table 6, Item 14.

Disregard any payments under the Community Care (Direct Payments) Act 1996, section 57 of the Health and Social Care Act 2001, section 12B of the Social Work (Scotland) Act 1968, Article 15A of the Health and Personal Social Services (Direct Payments) (Northern Ireland) Order 1996, sections 50 to 53 of the Social Services and Well-being (Wales) Act 2014, or section 8 of the Carers and Direct Payments Act (Northern Ireland) 2002.

Payments under the ‘Supporting People’ programme

The Tax Credits (Definition and Calculation of Income) Regulations 2002, Reg19, Table 6, item 14A

Disregard any payments made under the ‘Supporting People’ programme

  • in England and Wales, under section 93 of the Local Government Act 2000
  • in Scotland, under section 91 of the Housing (Scotland) Act 2001
  • in Northern Ireland, under Article 4 of the Housing Support Services (Northern Ireland) Order 2002