TCTM04232 - Income: employment income rules - Specific payments and benefits in kind excluded from employment income for tax credit purposes

Job Grant, Return to Work Credit, etc

The Tax Credit (Definition and Calculation of Income) Regulations 2002, Reg 4 (4) Table 1 (item 16 and item 16A)

A payment made by the DWP

• By way of an In-Work Credit Better Off In Work Credit, Job Grant or Return to Work Credit.
• Under the Employment Retention and Advancement Scheme or the Working Neighbourhoods Pilot (all made under section 2 of the Employment and Training Act 1973).
• Under the City Strategy Pathfinder Pilots,
• By way of an In-Work Emergency Discretion Fund payment pursuant to arrangements made by the Secretary of State, or
• By way of an Up-front Childcare Fund payment pursuant to arrangements made by the Secretary of State
• under the Future Capital pilot scheme

A payment made by the Department for Employment and Learning in Northern Ireland under section 1 of the Employment and Training Act (Northern Ireland) 1950 by way of Return to Work Credit.

Any In-Work Emergency Fund payment made to a person following arrangements made by the Department of Economic Development under section 1 of the Employment and Training Act (Northern Ireland) 1950