Decision Makers Guide - DMG41012

The treatment of capital

1) An applicant who


  • owns or
  • is treated as owning (DMG45001 onwards)
  • capital over £8,000 (£16,000) is not entitled to WFTC (DPTC).

2) The decision maker should treat capital between £3,000.01 and £8,000 (£16,000) as producing an income of £1 a week for


  • each complete £250 or
  • part of £250

held above £3,000 up to £8,000 (£16,000)2. See Table of tariff income below


The decision maker should ignore capital of £3,000 or less.




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