Decision Makers Guide - DMG24082

Income disregarded in part: Adoption and custodianship allowance

Take fully into account a weekly adoption allowance. But if
1) the child or young person has capital in excess of £3,000 - disregard the allowance in full or
2) 1. does not apply but the adoption allowance exceeds the appropriate credit for that child or young person - disregard the amount by which the adoption allowance exceeds the credit .

Example

Date of claim 27.10.99.

Adoption allowance £30 per week.

WFTC credit for child aged ten £15.15

Disregard the difference of £14.85.

Treat the £15.15 as income for the child.